MB SYSTEMS: 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 SYSTEMS
Largest movements
- Deferred charges and accrued income +€290
new in 2025: €290
- Receivables within one year -€276
down €276 (-100.0%), from €276 to €0
of which Other amounts receivable: -€276
- Cash -€22
down €22 (-16.1%), from €135 to €114
mainly Net result for the year (-€3,687) and Deferred charges and accrued income (-€290)
- Profit (loss) carried forward -€3,687
down €3,687 (-1.3%), from -€277,557 to -€281,244
- Other debts +€3,001
up €3,001 (+8.8%), from €34,089 to €37,091
- Trade debts +€678
up €678, from €0 to €678
- Other operating charges +€5,401
up €5,401 (+720.7%), from €749 to €6,151
- Write-downs -€4,538
new in 2025: -€4,538
- Gross operating margin +€2,263
up €2,263 (+53.1%), from -€4,264 to -€2,000
- Financial charges -€58
down €58 (-44.2%), from €131 to €73
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 | €411 | €404 | -€7 | -1.8% |
| Current assets | 29/58 | €411 | €404 | -€7 | -1.8% |
| Amounts receivable within one year | 40/41 | €276 | €0 | -€276 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €276 | €0 | -€276 | -100.0% |
| Cash at bank and in hand | 54/58 | €135 | €114 | -€22 | -16.1% |
| Deferred charges and accrued income | 490/1 | - | €290 | +€290 | |
| Total equity and liabilities | 10/49 | €411 | €404 | -€7 | -1.8% |
| Equity | 10/15 | -€33,678 | -€37,365 | -€3,687 | -10.9% |
| Contributions | 10/11 | €229,302 | €229,302 | = | 0.0% |
| Capital | 10 | €224,096 | €224,096 | = | 0.0% |
| Issued capital | 100 | €224,096 | €224,096 | = | 0.0% |
| Contributions outside capital | 11 | €5,206 | €5,206 | = | 0.0% |
| Share premium | 1100/10 | €5,206 | €5,206 | = | 0.0% |
| Reserves | 13 | €14,577 | €14,577 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,966 | €9,966 | = | 0.0% |
| Legal reserve | 130 | €9,966 | €9,966 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,611 | €4,611 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€277,557 | -€281,244 | -€3,687 | -1.3% |
| Amounts payable | 17/49 | €34,089 | €37,769 | +€3,680 | +10.8% |
| Amounts payable within one year | 42/48 | €34,089 | €37,769 | +€3,680 | +10.8% |
| Trade debts | 44 | €0 | €678 | +€678 | |
| Suppliers | 440/4 | €0 | €678 | +€678 | |
| Other amounts payable | 47/48 | €34,089 | €37,091 | +€3,001 | +8.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€4,538 | -€4,538 | |
| Other operating charges | 640/8 | €749 | €6,151 | +€5,401 | +720.7% |
| Gross operating margin | 9900 | -€4,264 | -€2,000 | +€2,263 | +53.1% |
| Operating profit (loss) | 9901 | -€5,013 | -€3,614 | +€1,399 | +27.9% |
| Financial charges | 65/66B | €131 | €73 | -€58 | -44.2% |
| Recurring financial charges | 65 | €131 | €73 | -€58 | -44.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,144 | -€3,687 | +€1,457 | +28.3% |
| Profit (loss) for the period | 9904 | -€5,144 | -€3,687 | +€1,457 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,144 | -€3,687 | +€1,457 | +28.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.