MB-PRO: what changed
Two fiscal 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-PRO
Largest movements
- Receivables within one year -€2,140
down €2,140 (-87.6%), from €2,441 to €302
of which Trade receivables: -€1,329
- Tangible fixed assets -€622
down €622 (-11.5%), from €5,410 to €4,788
of which Furniture and vehicles: -€582
- Cash -€571
no longer reported in 2025 (was €571)
mainly Trade debts (-€5,485) and Investment in fixed assets (net) (-€1,272)
- Trade debts -€5,485
down €5,485 (-90.5%), from €6,058 to €573
- Short-term financial debts +€3,332
new in 2025: €3,332
- Profit (loss) carried forward -€638
down €638 (-1.1%), from -€56,725 to -€57,363
- Other debts -€519
down €519 (-1.5%), from €34,309 to €33,791
- Gross operating margin -€9,641
down €9,641 (-83.5%), from €11,546 to €1,905
- Depreciation -€624
down €624 (-24.8%), from €2,518 to €1,894
- Financial charges +€160
up €160 (+189.6%), from €85 to €245
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.
Cash bridge derived
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 | €8,834 | €5,525 | -€3,309 | -37.5% |
| Fixed assets | 21/28 | €5,410 | €4,788 | -€622 | -11.5% |
| Tangible fixed assets | 22/27 | €5,410 | €4,788 | -€622 | -11.5% |
| Plant, machinery and equipment | 23 | €2,583 | €2,543 | -€40 | -1.5% |
| Furniture and vehicles | 24 | €2,827 | €2,245 | -€582 | -20.6% |
| Current assets | 29/58 | €3,424 | €737 | -€2,686 | -78.5% |
| Amounts receivable within one year | 40/41 | €2,441 | €302 | -€2,140 | -87.6% |
| Trade receivables | 40 | €1,329 | - | -€1,329 | |
| Other amounts receivable | 41 | €1,112 | €302 | -€810 | -72.9% |
| Cash at bank and in hand | 54/58 | €571 | - | -€571 | |
| Deferred charges and accrued income | 490/1 | €411 | €436 | +€24 | +5.9% |
| Total equity and liabilities | 10/49 | €8,834 | €5,525 | -€3,309 | -37.5% |
| Equity | 10/15 | -€31,725 | -€32,363 | -€638 | -2.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,725 | -€57,363 | -€638 | -1.1% |
| Amounts payable | 17/49 | €40,559 | €37,889 | -€2,671 | -6.6% |
| Amounts payable within one year | 42/48 | €40,367 | €37,695 | -€2,672 | -6.6% |
| Financial debts | 43 | - | €3,332 | +€3,332 | |
| Credit institutions | 430/8 | - | €3,332 | +€3,332 | |
| Trade debts | 44 | €6,058 | €573 | -€5,485 | -90.5% |
| Suppliers | 440/4 | €6,058 | €573 | -€5,485 | -90.5% |
| Other amounts payable | 47/48 | €34,309 | €33,791 | -€519 | -1.5% |
| Accrued charges and deferred income | 492/3 | €192 | €194 | +€1 | +0.8% |
| Non-recurring operating income | 76A | €8,109 | - | -€8,109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,518 | €1,894 | -€624 | -24.8% |
| Other operating charges | 640/8 | €384 | €404 | +€20 | +5.1% |
| Non-recurring operating charges | 66A | €6,951 | - | -€6,951 | |
| Gross operating margin | 9900 | €11,546 | €1,905 | -€9,641 | -83.5% |
| Operating profit (loss) | 9901 | €1,693 | -€393 | -€2,085 | |
| Financial charges | 65/66B | €85 | €245 | +€160 | +189.6% |
| Recurring financial charges | 65 | €85 | €245 | +€160 | +189.6% |
| Profit (loss) for the period before taxes | 9903 | €1,608 | -€638 | -€2,246 | |
| Profit (loss) for the period | 9904 | €1,608 | -€638 | -€2,246 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,608 | -€638 | -€2,246 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.