MB TAX: 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 TAX
Largest movements
- Tangible fixed assets +€26,082
up €26,082 (+1,839%), from €1,418 to €27,500
- Receivables within one year -€23,721
down €23,721 (-89.0%), from €26,638 to €2,917
of which Trade receivables: -€22,092
- Cash +€4,107
up €4,107 (+430%), from €955 to €5,062
mainly Debts after one year (+€27,500) and Receivables within one year (+€23,721)
- Intangible fixed assets -€3,000
down €3,000 (-20.0%), from €15,000 to €12,000
- Debts after one year +€27,500
new in 2024: €27,500
- Trade debts -€18,390
down €18,390 (-93.4%), from €19,680 to €1,290
- Tax, wage and social debts -€17,119
down €17,119 (-81.6%), from €20,986 to €3,867
of which Remuneration and social security: -€15,106
- Other debts +€7,691
up €7,691 (+178%), from €4,318 to €12,009
- Profit (loss) carried forward +€3,787
up €3,787 (+19.1%), from -€19,841 to -€16,054
- Staff costs -€18,889
down €18,889 (-75.0%), from €25,176 to €6,287
- Purchases and services -€9,588
down €9,588 (-35.1%), from €27,288 to €17,700
- Turnover -€7,683
down €7,683 (-20.0%), from €38,448 to €30,765
- Depreciation -€5,494
down €5,494 (-55.4%), from €9,912 to €4,418
- Financial income +€1,916
new in 2024: €1,916
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,011 | €47,479 | +€3,468 | +7.9% |
| Fixed assets | 21/28 | €16,418 | €39,500 | +€23,082 | +141% |
| Intangible fixed assets | 21 | €15,000 | €12,000 | -€3,000 | -20.0% |
| Tangible fixed assets | 22/27 | €1,418 | €27,500 | +€26,082 | +1,839% |
| Furniture and vehicles | 24 | €1,418 | €27,500 | +€26,082 | +1,839% |
| Current assets | 29/58 | €27,593 | €7,979 | -€19,614 | -71.1% |
| Amounts receivable within one year | 40/41 | €26,638 | €2,917 | -€23,721 | -89.0% |
| Trade receivables | 40 | €22,092 | - | -€22,092 | |
| Other amounts receivable | 41 | €4,546 | €2,917 | -€1,629 | -35.8% |
| Cash at bank and in hand | 54/58 | €955 | €5,062 | +€4,107 | +430% |
| Total equity and liabilities | 10/49 | €44,011 | €47,479 | +€3,468 | +7.9% |
| Equity | 10/15 | -€973 | €2,814 | +€3,787 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €268 | €268 | +€0 | +0.1% |
| Non-distributable reserves | 130/1 | €268 | €268 | +€0 | +0.1% |
| Other | 1319 | €268 | €268 | +€0 | +0.1% |
| Profit (loss) carried forward | 14 | -€19,841 | -€16,054 | +€3,787 | +19.1% |
| Amounts payable | 17/49 | €44,984 | €44,666 | -€318 | -0.7% |
| Amounts payable after more than one year | 17 | - | €27,500 | +€27,500 | |
| Other amounts payable | 178/9 | - | €27,500 | +€27,500 | |
| Amounts payable within one year | 42/48 | €44,984 | €17,166 | -€27,818 | -61.8% |
| Trade debts | 44 | €19,680 | €1,290 | -€18,390 | -93.4% |
| Suppliers | 440/4 | €19,680 | €1,290 | -€18,390 | -93.4% |
| Taxes, remuneration and social security | 45 | €20,986 | €3,867 | -€17,119 | -81.6% |
| Taxes | 450/3 | €2,355 | €342 | -€2,013 | -85.5% |
| Remuneration and social security | 454/9 | €18,631 | €3,525 | -€15,106 | -81.1% |
| Other amounts payable | 47/48 | €4,318 | €12,009 | +€7,691 | +178% |
| Turnover | 70 | €38,448 | €30,765 | -€7,683 | -20.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €27,288 | €17,700 | -€9,588 | -35.1% |
| Remuneration, social security and pensions | 62 | €25,176 | €6,287 | -€18,889 | -75.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,912 | €4,418 | -€5,494 | -55.4% |
| Other operating charges | 640/8 | €1,652 | €333 | -€1,319 | -79.9% |
| Gross operating margin | 9900 | €11,160 | €13,065 | +€1,905 | +17.1% |
| Operating profit (loss) | 9901 | -€25,580 | €2,028 | +€27,608 | |
| Financial income | 75/76B | - | €1,916 | +€1,916 | |
| Recurring financial income | 75 | - | €1,916 | +€1,916 | |
| Financial charges | 65/66B | €207 | €157 | -€50 | -24.0% |
| Recurring financial charges | 65 | €157 | €157 | +€0 | +0.2% |
| Non-recurring financial charges | 66B | €50 | - | -€50 | |
| Profit (loss) for the period before taxes | 9903 | -€25,787 | €3,787 | +€29,574 | |
| Profit (loss) for the period | 9904 | -€25,787 | €3,787 | +€29,574 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,787 | €3,787 | +€29,574 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.