MB Ideas: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
MB Ideas
Largest movements
- Tangible fixed assets +€26,961
new in 2025: €26,961
- Cash -€12,392
down €12,392 (-39.7%), from €31,187 to €18,796
mainly Investment in fixed assets (net) (-€27,392) and Deferred charges and accrued income (-€1,682)
- Deferred charges and accrued income +€1,682
up €1,682 (+226%), from €744 to €2,426
- Reserves +€13,090
up €13,090 (+53.4%), from €24,508 to €37,598
- Tax, wage and social debts +€3,870
up €3,870 (+41.8%), from €9,253 to €13,123
- Short-term financial debts -€906
down €906 (-59.5%), from €1,522 to €616
of which Credit institutions: -€1,456
- Gross operating margin -€13,200
down €13,200 (-41.3%), from €31,954 to €18,754
- Taxes -€2,481
down €2,481 (-39.1%), from €6,351 to €3,870
- Depreciation +€432
new in 2025: €432
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,488 | €62,151 | +€16,663 | +36.6% |
| Fixed assets | 21/28 | - | €26,961 | +€26,961 | |
| Tangible fixed assets | 22/27 | - | €26,961 | +€26,961 | |
| Furniture and vehicles | 24 | - | €26,961 | +€26,961 | |
| Current assets | 29/58 | €45,488 | €35,190 | -€10,298 | -22.6% |
| Amounts receivable within one year | 40/41 | €13,557 | €13,969 | +€412 | +3.0% |
| Trade receivables | 40 | €13,174 | €8,373 | -€4,801 | -36.4% |
| Other amounts receivable | 41 | €383 | €5,596 | +€5,212 | +1,359% |
| Cash at bank and in hand | 54/58 | €31,187 | €18,796 | -€12,392 | -39.7% |
| Deferred charges and accrued income | 490/1 | €744 | €2,426 | +€1,682 | +226% |
| Total equity and liabilities | 10/49 | €45,488 | €62,151 | +€16,663 | +36.6% |
| Equity | 10/15 | €34,508 | €47,598 | +€13,090 | +37.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €24,508 | €37,598 | +€13,090 | +53.4% |
| Distributable reserves | 133 | €24,508 | €37,598 | +€13,090 | +53.4% |
| Amounts payable | 17/49 | €10,980 | €14,553 | +€3,572 | +32.5% |
| Amounts payable within one year | 42/48 | €10,980 | €14,553 | +€3,572 | +32.5% |
| Financial debts | 43 | €1,522 | €616 | -€906 | -59.5% |
| Credit institutions | 430/8 | €1,522 | €66 | -€1,456 | -95.7% |
| Other loans | 439 | - | €551 | +€551 | |
| Trade debts | 44 | €205 | €813 | +€608 | +297% |
| Suppliers | 440/4 | €205 | €813 | +€608 | +297% |
| Taxes, remuneration and social security | 45 | €9,253 | €13,123 | +€3,870 | +41.8% |
| Taxes | 450/3 | €9,253 | €13,123 | +€3,870 | +41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €432 | +€432 | |
| Other operating charges | 640/8 | €1,046 | €1,271 | +€226 | +21.6% |
| Gross operating margin | 9900 | €31,954 | €18,754 | -€13,200 | -41.3% |
| Operating profit (loss) | 9901 | €30,909 | €17,051 | -€13,857 | -44.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €50 | €91 | +€41 | +82.9% |
| Recurring financial charges | 65 | €50 | €91 | +€41 | +82.9% |
| Profit (loss) for the period before taxes | 9903 | €30,859 | €16,961 | -€13,898 | -45.0% |
| Income taxes | 67/77 | €6,351 | €3,870 | -€2,481 | -39.1% |
| Profit (loss) for the period | 9904 | €24,508 | €13,090 | -€11,417 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,508 | €13,090 | -€11,417 | -46.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.