MB SYSTEMS: 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 SYSTEMS
Largest movements
- Cash +€30,491
up €30,491 (+203.9%), from €14,954 to €45,445
mainly Net result for the year (+€22,071) and Receivables within one year (+€8,777)
- Receivables within one year -€8,777
down €8,777 (-14.7%), from €59,683 to €50,907
of which Other amounts receivable: -€14,876
- Reserves +€20,000
new in 2025: €20,000
- Trade debts -€6,522
down €6,522 (-32.9%), from €19,831 to €13,309
- Other debts +€3,847
new in 2025: €3,847
- Tax, wage and social debts +€2,319
up €2,319 (+9.7%), from €23,917 to €26,236
of which Taxes: +€5,672
- Profit (loss) carried forward +€2,071
up €2,071 (+7.4%), from €27,889 to €29,960
- Gross operating margin +€9,932
up €9,932 (+47.6%), from €20,874 to €30,806
- Taxes +€3,919
up €3,919 (+84.9%), from €4,616 to €8,534
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 | €74,637 | €96,352 | +€21,715 | +29.1% |
| Current assets | 29/58 | €74,637 | €96,352 | +€21,715 | +29.1% |
| Amounts receivable within one year | 40/41 | €59,683 | €50,907 | -€8,777 | -14.7% |
| Trade receivables | 40 | €44,808 | €50,907 | +€6,099 | +13.6% |
| Other amounts receivable | 41 | €14,876 | - | -€14,876 | |
| Cash at bank and in hand | 54/58 | €14,954 | €45,445 | +€30,491 | +203.9% |
| Total equity and liabilities | 10/49 | €74,637 | €96,352 | +€21,715 | +29.1% |
| Equity | 10/15 | €30,889 | €52,960 | +€22,071 | +71.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €27,889 | €29,960 | +€2,071 | +7.4% |
| Amounts payable | 17/49 | €43,748 | €43,392 | -€356 | -0.8% |
| Amounts payable within one year | 42/48 | €43,748 | €43,392 | -€356 | -0.8% |
| Trade debts | 44 | €19,831 | €13,309 | -€6,522 | -32.9% |
| Suppliers | 440/4 | €19,831 | €13,309 | -€6,522 | -32.9% |
| Taxes, remuneration and social security | 45 | €23,917 | €26,236 | +€2,319 | +9.7% |
| Taxes | 450/3 | €20,564 | €26,236 | +€5,672 | +27.6% |
| Remuneration and social security | 454/9 | €3,353 | - | -€3,353 | |
| Other amounts payable | 47/48 | - | €3,847 | +€3,847 | |
| Other operating charges | 640/8 | €251 | €200 | -€50 | -20.0% |
| Gross operating margin | 9900 | €20,874 | €30,806 | +€9,932 | +47.6% |
| Operating profit (loss) | 9901 | €20,623 | €30,606 | +€9,982 | +48.4% |
| Financial charges | 65/66B | €30 | €0 | -€30 | -98.8% |
| Recurring financial charges | 65 | €30 | €0 | -€30 | -98.8% |
| Profit (loss) for the period before taxes | 9903 | €20,593 | €30,605 | +€10,012 | +48.6% |
| Income taxes | 67/77 | €4,616 | €8,534 | +€3,919 | +84.9% |
| Profit (loss) for the period | 9904 | €15,977 | €22,071 | +€6,094 | +38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,977 | €22,071 | +€6,094 | +38.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.