MBE SOLUTIONS: 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.
MBE SOLUTIONS
Largest movements
- Cash -€140,851
down €140,851 (-89.0%), from €158,233 to €17,382
mainly Other debts (-€96,500) and Receivables within one year (-€76,230)
- Receivables within one year +€76,230
up €76,230 (+66.0%), from €115,577 to €191,807
of which Other amounts receivable: +€65,886
- Current investments +€43,221
new in 2025: €43,221
- Other debts -€96,500
down €96,500 (-74.2%), from €130,000 to €33,500
- Reserves +€63,116
up €63,116 (+63.4%), from €99,610 to €162,726
- Tax, wage and social debts +€12,068
up €12,068 (+31.2%), from €38,628 to €50,695
of which Taxes: +€15,956
- Gross operating margin +€48,195
up €48,195 (+65.2%), from €73,884 to €122,080
- Taxes +€10,962
up €10,962 (+61.8%), from €17,743 to €28,705
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 | €275,957 | €255,061 | -€20,896 | -7.6% |
| Fixed assets | 21/28 | €300 | €300 | = | 0.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €275,657 | €254,761 | -€20,896 | -7.6% |
| Amounts receivable within one year | 40/41 | €115,577 | €191,807 | +€76,230 | +66.0% |
| Trade receivables | 40 | €7,825 | €18,169 | +€10,344 | +132.2% |
| Other amounts receivable | 41 | €107,752 | €173,638 | +€65,886 | +61.1% |
| Current investments | 50/53 | - | €43,221 | +€43,221 | |
| Cash at bank and in hand | 54/58 | €158,233 | €17,382 | -€140,851 | -89.0% |
| Deferred charges and accrued income | 490/1 | €1,846 | €2,351 | +€504 | +27.3% |
| Total equity and liabilities | 10/49 | €275,957 | €255,061 | -€20,896 | -7.6% |
| Equity | 10/15 | €104,610 | €167,726 | +€63,116 | +60.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €99,610 | €162,726 | +€63,116 | +63.4% |
| Distributable reserves | 133 | €99,610 | €162,726 | +€63,116 | +63.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €171,347 | €87,335 | -€84,011 | -49.0% |
| Amounts payable within one year | 42/48 | €171,017 | €87,335 | -€83,681 | -48.9% |
| Financial debts | 43 | €118 | €182 | +€64 | +54.8% |
| Credit institutions | 430/8 | €118 | €182 | +€64 | +54.8% |
| Trade debts | 44 | €2,271 | €2,958 | +€687 | +30.2% |
| Suppliers | 440/4 | €2,271 | €2,958 | +€687 | +30.2% |
| Taxes, remuneration and social security | 45 | €38,628 | €50,695 | +€12,068 | +31.2% |
| Taxes | 450/3 | €34,739 | €50,695 | +€15,956 | +45.9% |
| Remuneration and social security | 454/9 | €3,888 | €0 | -€3,888 | -100.0% |
| Other amounts payable | 47/48 | €130,000 | €33,500 | -€96,500 | -74.2% |
| Accrued charges and deferred income | 492/3 | €330 | €0 | -€330 | -100.0% |
| Other operating charges | 640/8 | €938 | €1,864 | +€926 | +98.8% |
| Gross operating margin | 9900 | €73,884 | €122,080 | +€48,195 | +65.2% |
| Operating profit (loss) | 9901 | €72,947 | €120,216 | +€47,269 | +64.8% |
| Financial income | 75/76B | €5,244 | €5,423 | +€180 | +3.4% |
| Recurring financial income | 75 | €5,244 | €5,423 | +€180 | +3.4% |
| Financial charges | 65/66B | €542 | €318 | -€223 | -41.2% |
| Recurring financial charges | 65 | €542 | €318 | -€223 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €77,649 | €125,320 | +€47,672 | +61.4% |
| Income taxes | 67/77 | €17,743 | €28,705 | +€10,962 | +61.8% |
| Profit (loss) for the period | 9904 | €59,906 | €96,616 | +€36,710 | +61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,906 | €96,616 | +€36,710 | +61.3% |
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 28 September 2026 via checked.be.