MBA SOLUTIONS: 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.
MBA SOLUTIONS
Largest movements
- Cash +€10,484
up €10,484 (+6520.9%), from €161 to €10,644
mainly Trade debts (+€14,089) and Net result for the year (+€13,400)
- Receivables within one year +€10,243
up €10,243 (+115.2%), from €8,889 to €19,132
of which Trade receivables: +€8,020
- Tangible fixed assets +€7,205
up €7,205 (+17436.5%), from €41 to €7,246
of which Furniture and vehicles: +€7,246
- Trade debts +€14,089
up €14,089 (+2542.1%), from €554 to €14,643
- Profit (loss) carried forward +€13,400
up €13,400 (+242.0%), from €5,537 to €18,937
- Advances received +€443
new in 2025: €443
- Taxes -€5,385
no longer reported in 2025 (was €5,385)
- Gross operating margin +€2,334
up €2,334 (+20.6%), from €11,318 to €13,652
- Depreciation -€562
down €562 (-93.2%), from €603 to €41
- Financial charges +€326
up €326 (+404.9%), from €81 to €407
of which Non-recurring financial charges: +€350
- Other operating charges +€198
new in 2025: €198
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 | €9,091 | €37,023 | +€27,932 | +307.3% |
| Fixed assets | 21/28 | €41 | €7,246 | +€7,205 | +17436.5% |
| Tangible fixed assets | 22/27 | €41 | €7,246 | +€7,205 | +17436.5% |
| Plant, machinery and equipment | 23 | €41 | - | -€41 | |
| Furniture and vehicles | 24 | - | €7,246 | +€7,246 | |
| Current assets | 29/58 | €9,050 | €29,777 | +€20,727 | +229.0% |
| Amounts receivable within one year | 40/41 | €8,889 | €19,132 | +€10,243 | +115.2% |
| Trade receivables | 40 | €350 | €8,370 | +€8,020 | +2292.8% |
| Other amounts receivable | 41 | €8,539 | €10,762 | +€2,223 | +26.0% |
| Cash at bank and in hand | 54/58 | €161 | €10,644 | +€10,484 | +6520.9% |
| Total equity and liabilities | 10/49 | €9,091 | €37,023 | +€27,932 | +307.3% |
| Equity | 10/15 | €8,537 | €21,937 | +€13,400 | +157.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,537 | €18,937 | +€13,400 | +242.0% |
| Amounts payable | 17/49 | €554 | €15,086 | +€14,532 | +2622.0% |
| Amounts payable within one year | 42/48 | €554 | €15,086 | +€14,532 | +2622.0% |
| Trade debts | 44 | €554 | €14,643 | +€14,089 | +2542.1% |
| Suppliers | 440/4 | €554 | €14,643 | +€14,089 | +2542.1% |
| Advances received on contracts in progress | 46 | - | €443 | +€443 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €603 | €41 | -€562 | -93.2% |
| Other operating charges | 640/8 | - | €198 | +€198 | |
| Gross operating margin | 9900 | €11,318 | €13,652 | +€2,334 | +20.6% |
| Operating profit (loss) | 9901 | €10,715 | €13,412 | +€2,697 | +25.2% |
| Financial income | 75/76B | €281 | €395 | +€113 | +40.3% |
| Recurring financial income | 75 | €281 | €395 | +€113 | +40.3% |
| Financial charges | 65/66B | €81 | €407 | +€326 | +404.9% |
| Recurring financial charges | 65 | €81 | €57 | -€24 | -29.3% |
| Non-recurring financial charges | 66B | - | €350 | +€350 | |
| Profit (loss) for the period before taxes | 9903 | €10,916 | €13,400 | +€2,485 | +22.8% |
| Income taxes | 67/77 | €5,385 | - | -€5,385 | |
| Profit (loss) for the period | 9904 | €5,530 | €13,400 | +€7,870 | +142.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,530 | €13,400 | +€7,870 | +142.3% |
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 10 October 2026 via checked.be.