MB - Lenses: what changed
MB - Lenses
Largest movements
- Receivables within one year +€9,879
up €9,879 (+152%), from €6,518 to €16,397
of which Trade receivables: +€13,499
- Tangible fixed assets +€7,401
up €7,401 (+22.5%), from €32,939 to €40,341
of which Other tangible fixed assets: +€9,441
- Cash -€7,214
down €7,214 (-100%), from €7,214 to €0
mainly Trade debts (-€18,344) and Investment in fixed assets (net) (-€12,956)
- Stocks and contracts -€4,004
down €4,004 (-16.7%), from €23,995 to €19,991
- Intangible fixed assets -€1,156
down €1,156 (-44.0%), from €2,628 to €1,472
- Trade debts -€18,344
down €18,344 (-26.1%), from €70,239 to €51,895
- Profit (loss) carried forward +€14,784
up €14,784 (+29.7%), from -€49,760 to -€34,976
- Short-term financial debts +€7,582
up €7,582, from €0 to €7,582
- Tax, wage and social debts +€885
up €885 (+2.9%), from €31,011 to €31,896
of which Remuneration and social security: +€456
- Gross operating margin +€28,683
up €28,683 (+121%), from €23,796 to €52,479
- Other operating charges -€1,220
down €1,220 (-55.4%), from €2,203 to €983
- Staff costs +€848
up €848 (+2.9%), from €29,146 to €29,993
- Financial income -€718
down €718 (-30.3%), from €2,367 to €1,649
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,294 | €78,201 | +€4,907 | +6.7% |
| Fixed assets | 21/28 | €35,567 | €41,813 | +€6,245 | +17.6% |
| Intangible fixed assets | 21 | €2,628 | €1,472 | -€1,156 | -44.0% |
| Tangible fixed assets | 22/27 | €32,939 | €40,341 | +€7,401 | +22.5% |
| Plant, machinery and equipment | 23 | €10,130 | €8,693 | -€1,436 | -14.2% |
| Furniture and vehicles | 24 | €6,131 | €5,527 | -€603 | -9.8% |
| Other tangible fixed assets | 26 | €16,679 | €26,120 | +€9,441 | +56.6% |
| Current assets | 29/58 | €37,727 | €36,388 | -€1,339 | -3.5% |
| Stocks and contracts in progress | 3 | €23,995 | €19,991 | -€4,004 | -16.7% |
| Stocks | 30/36 | €23,995 | €19,991 | -€4,004 | -16.7% |
| Amounts receivable within one year | 40/41 | €6,518 | €16,397 | +€9,879 | +152% |
| Trade receivables | 40 | €1,401 | €14,900 | +€13,499 | +963% |
| Other amounts receivable | 41 | €5,117 | €1,497 | -€3,620 | -70.8% |
| Cash at bank and in hand | 54/58 | €7,214 | €0 | -€7,214 | -100% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €73,294 | €78,201 | +€4,907 | +6.7% |
| Equity | 10/15 | -€27,956 | -€13,171 | +€14,784 | +52.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,205 | €3,205 | = | 0.0% |
| Distributable reserves | 133 | €3,205 | €3,205 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,760 | -€34,976 | +€14,784 | +29.7% |
| Amounts payable | 17/49 | €101,250 | €91,372 | -€9,878 | -9.8% |
| Amounts payable within one year | 42/48 | €101,250 | €91,372 | -€9,878 | -9.8% |
| Financial debts | 43 | €0 | €7,582 | +€7,582 | |
| Credit institutions | 430/8 | €0 | €7,582 | +€7,582 | |
| Trade debts | 44 | €70,239 | €51,895 | -€18,344 | -26.1% |
| Suppliers | 440/4 | €70,239 | €51,895 | -€18,344 | -26.1% |
| Taxes, remuneration and social security | 45 | €31,011 | €31,896 | +€885 | +2.9% |
| Taxes | 450/3 | €24,187 | €24,616 | +€429 | +1.8% |
| Remuneration and social security | 454/9 | €6,824 | €7,280 | +€456 | +6.7% |
| Remuneration, social security and pensions | 62 | €29,146 | €29,993 | +€848 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,759 | €6,711 | -€48 | -0.7% |
| Other operating charges | 640/8 | €2,203 | €983 | -€1,220 | -55.4% |
| Gross operating margin | 9900 | €23,796 | €52,479 | +€28,683 | +121% |
| Operating profit (loss) | 9901 | -€14,312 | €14,791 | +€29,103 | |
| Financial income | 75/76B | €2,367 | €1,649 | -€718 | -30.3% |
| Recurring financial income | 75 | €2,367 | €1,649 | -€718 | -30.3% |
| Financial charges | 65/66B | €1,312 | €1,007 | -€305 | -23.2% |
| Recurring financial charges | 65 | €1,312 | €1,007 | -€305 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,257 | €15,433 | +€28,690 | |
| Income taxes | 67/77 | €534 | €649 | +€115 | +21.5% |
| Profit (loss) for the period | 9904 | -€13,791 | €14,784 | +€28,575 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,791 | €14,784 | +€28,575 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.