MB SOINS: 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 SOINS
Largest movements
- Cash +€10,306
up €10,306 (+58.3%), from €17,668 to €27,974
mainly Net result for the year (+€39,342) and Other debts (+€11,178)
- Tangible fixed assets -€6,098
no longer reported in 2025 (was €6,098)
- Deferred charges and accrued income -€3,953
down €3,953 (-25.9%), from €15,255 to €11,301
- Receivables within one year +€1,914
new in 2025: €1,914
- Other debts +€11,178
up €11,178 (+56.0%), from €19,953 to €31,131
- Current portion of long-term debt -€7,291
no longer reported in 2025 (was €7,291)
- Tax, wage and social debts -€1,743
down €1,743 (-22.8%), from €7,644 to €5,901
- Depreciation -€6,098
down €6,098 (-50.0%), from €12,195 to €6,098
- Gross operating margin +€1,495
up €1,495 (+2.6%), from €56,484 to €57,979
- Taxes +€965
up €965 (+9.1%), from €10,620 to €11,586
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 | €39,020 | €41,189 | +€2,169 | +5.6% |
| Fixed assets | 21/28 | €6,098 | - | -€6,098 | |
| Tangible fixed assets | 22/27 | €6,098 | - | -€6,098 | |
| Furniture and vehicles | 24 | €6,098 | - | -€6,098 | |
| Current assets | 29/58 | €32,922 | €41,189 | +€8,267 | +25.1% |
| Amounts receivable within one year | 40/41 | - | €1,914 | +€1,914 | |
| Other amounts receivable | 41 | - | €1,914 | +€1,914 | |
| Cash at bank and in hand | 54/58 | €17,668 | €27,974 | +€10,306 | +58.3% |
| Deferred charges and accrued income | 490/1 | €15,255 | €11,301 | -€3,953 | -25.9% |
| Total equity and liabilities | 10/49 | €39,020 | €41,189 | +€2,169 | +5.6% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €36,020 | €38,189 | +€2,169 | +6.0% |
| Amounts payable within one year | 42/48 | €36,020 | €38,189 | +€2,169 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €7,291 | - | -€7,291 | |
| Trade debts | 44 | €1,131 | €1,156 | +€25 | +2.2% |
| Suppliers | 440/4 | €1,131 | €1,156 | +€25 | +2.2% |
| Taxes, remuneration and social security | 45 | €7,644 | €5,901 | -€1,743 | -22.8% |
| Taxes | 450/3 | €7,644 | €5,901 | -€1,743 | -22.8% |
| Other amounts payable | 47/48 | €19,953 | €31,131 | +€11,178 | +56.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,195 | €6,098 | -€6,098 | -50.0% |
| Other operating charges | 640/8 | €607 | €660 | +€52 | +8.6% |
| Gross operating margin | 9900 | €56,484 | €57,979 | +€1,495 | +2.6% |
| Operating profit (loss) | 9901 | €43,681 | €51,221 | +€7,540 | +17.3% |
| Financial charges | 65/66B | €308 | €293 | -€14 | -4.6% |
| Recurring financial charges | 65 | €308 | €293 | -€14 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €43,374 | €50,928 | +€7,554 | +17.4% |
| Income taxes | 67/77 | €10,620 | €11,586 | +€965 | +9.1% |
| Profit (loss) for the period | 9904 | €32,753 | €39,342 | +€6,589 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,753 | €39,342 | +€6,589 | +20.1% |
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 11 October 2026 via checked.be.