MB SOLUTION: 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 SOLUTION
Largest movements
- Cash -€20,770
no longer reported in 2025 (was €20,770)
mainly Net result for the year (-€14,812) and Investment in fixed assets (net) (-€9,179)
- Tangible fixed assets +€6,197
up €6,197 (+411%), from €1,508 to €7,705
of which Furniture and vehicles: +€7,705
- Receivables within one year -€2,924
down €2,924 (-3.6%), from €80,433 to €77,509
of which Trade receivables: -€31,273
- Profit (loss) carried forward -€14,812
down €14,812 (-62.1%), from €23,859 to €9,047
- Short-term financial debts +€14,639
new in 2025: €14,639
- Tax, wage and social debts -€7,103
down €7,103 (-11.9%), from €59,837 to €52,734
of which Remuneration and social security: -€5,030
- Trade debts -€6,403
down €6,403 (-71.2%), from €8,998 to €2,595
- Current portion of long-term debt -€3,817
no longer reported in 2025 (was €3,817)
- Gross operating margin -€56,640
down €56,640 (-31.7%), from €178,489 to €121,848
- Staff costs -€12,460
down €12,460 (-8.7%), from €142,659 to €130,200
- Taxes -€11,439
no longer reported in 2025 (was €11,439)
- Depreciation -€4,637
down €4,637 (-60.9%), from €7,618 to €2,981
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 | €102,710 | €85,214 | -€17,496 | -17.0% |
| Fixed assets | 21/28 | €1,508 | €7,705 | +€6,197 | +411% |
| Tangible fixed assets | 22/27 | €1,508 | €7,705 | +€6,197 | +411% |
| Plant, machinery and equipment | 23 | €1,508 | - | -€1,508 | |
| Furniture and vehicles | 24 | €0 | €7,705 | +€7,705 | |
| Current assets | 29/58 | €101,202 | €77,509 | -€23,693 | -23.4% |
| Amounts receivable within one year | 40/41 | €80,433 | €77,509 | -€2,924 | -3.6% |
| Trade receivables | 40 | €58,523 | €27,250 | -€31,273 | -53.4% |
| Other amounts receivable | 41 | €21,910 | €50,259 | +€28,349 | +129% |
| Cash at bank and in hand | 54/58 | €20,770 | - | -€20,770 | |
| Total equity and liabilities | 10/49 | €102,710 | €85,214 | -€17,496 | -17.0% |
| Equity | 10/15 | €30,059 | €15,247 | -€14,812 | -49.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,859 | €9,047 | -€14,812 | -62.1% |
| Amounts payable | 17/49 | €72,651 | €69,967 | -€2,684 | -3.7% |
| Amounts payable within one year | 42/48 | €72,651 | €69,967 | -€2,684 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €3,817 | - | -€3,817 | |
| Financial debts | 43 | - | €14,639 | +€14,639 | |
| Credit institutions | 430/8 | - | €14,639 | +€14,639 | |
| Trade debts | 44 | €8,998 | €2,595 | -€6,403 | -71.2% |
| Suppliers | 440/4 | €8,998 | €2,595 | -€6,403 | -71.2% |
| Taxes, remuneration and social security | 45 | €59,837 | €52,734 | -€7,103 | -11.9% |
| Taxes | 450/3 | €19,915 | €17,842 | -€2,073 | -10.4% |
| Remuneration and social security | 454/9 | €39,922 | €34,892 | -€5,030 | -12.6% |
| Remuneration, social security and pensions | 62 | €142,659 | €130,200 | -€12,460 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,618 | €2,981 | -€4,637 | -60.9% |
| Other operating charges | 640/8 | €3,221 | €2,142 | -€1,080 | -33.5% |
| Gross operating margin | 9900 | €178,489 | €121,848 | -€56,640 | -31.7% |
| Operating profit (loss) | 9901 | €24,990 | -€13,474 | -€38,464 | |
| Financial charges | 65/66B | €855 | €1,337 | +€483 | +56.5% |
| Recurring financial charges | 65 | €855 | €1,337 | +€483 | +56.5% |
| Profit (loss) for the period before taxes | 9903 | €24,135 | -€14,812 | -€38,947 | |
| Income taxes | 67/77 | €11,439 | - | -€11,439 | |
| Profit (loss) for the period | 9904 | €12,697 | -€14,812 | -€27,509 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,697 | -€14,812 | -€27,509 |
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 15 October 2026 via checked.be.