MBeat'it: 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.
MBeat'it
Largest movements
- Receivables within one year +€7,753
up €7,753 (+75.7%), from €10,242 to €17,995
of which Trade receivables: +€5,975
- Cash -€3,725
down €3,725 (-36.0%), from €10,336 to €6,611
mainly Contributions, distributions and other (-€35,728) and Receivables within one year (-€7,753)
- Tangible fixed assets +€2,006
up €2,006 (+7.4%), from €26,987 to €28,992
of which Land and buildings: +€1,409
- Deferred charges and accrued income +€633
up €633 (+191.6%), from €330 to €964
- Other debts +€10,117
new in 2025: €10,117
- Trade debts +€4,972
up €4,972 (+695.9%), from €715 to €5,687
- Tax, wage and social debts -€4,281
down €4,281 (-57.4%), from €7,452 to €3,172
- Profit (loss) carried forward -€4,142
down €4,142 (-11.6%), from €35,728 to €31,586
- Depreciation -€2,966
down €2,966 (-40.8%), from €7,262 to €4,296
- Taxes +€2,765
up €2,765 (+43.4%), from €6,373 to €9,138
- Gross operating margin +€1,416
up €1,416 (+3.1%), from €46,281 to €47,697
- Financial charges +€1,376
up €1,376 (+3164.5%), from €43 to €1,420
- Staff costs +€551
new in 2025: €551
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 | €47,895 | €54,561 | +€6,666 | +13.9% |
| Fixed assets | 21/28 | €26,987 | €28,992 | +€2,006 | +7.4% |
| Tangible fixed assets | 22/27 | €26,987 | €28,992 | +€2,006 | +7.4% |
| Land and buildings | 22 | €5,199 | €6,607 | +€1,409 | +27.1% |
| Furniture and vehicles | 24 | €21,788 | €22,385 | +€597 | +2.7% |
| Current assets | 29/58 | €20,909 | €25,569 | +€4,661 | +22.3% |
| Amounts receivable within one year | 40/41 | €10,242 | €17,995 | +€7,753 | +75.7% |
| Trade receivables | 40 | €4,292 | €10,267 | +€5,975 | +139.2% |
| Other amounts receivable | 41 | €5,950 | €7,728 | +€1,778 | +29.9% |
| Cash at bank and in hand | 54/58 | €10,336 | €6,611 | -€3,725 | -36.0% |
| Deferred charges and accrued income | 490/1 | €330 | €964 | +€633 | +191.6% |
| Total equity and liabilities | 10/49 | €47,895 | €54,561 | +€6,666 | +13.9% |
| Equity | 10/15 | €39,728 | €35,586 | -€4,142 | -10.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,728 | €31,586 | -€4,142 | -11.6% |
| Amounts payable | 17/49 | €8,167 | €18,975 | +€10,808 | +132.3% |
| Amounts payable within one year | 42/48 | €8,167 | €18,975 | +€10,808 | +132.3% |
| Trade debts | 44 | €715 | €5,687 | +€4,972 | +695.9% |
| Suppliers | 440/4 | €715 | €5,687 | +€4,972 | +695.9% |
| Taxes, remuneration and social security | 45 | €7,452 | €3,172 | -€4,281 | -57.4% |
| Taxes | 450/3 | €7,452 | €3,172 | -€4,281 | -57.4% |
| Other amounts payable | 47/48 | - | €10,117 | +€10,117 | |
| Non-recurring operating income | 76A | - | €13,000 | +€13,000 | |
| Remuneration, social security and pensions | 62 | - | €551 | +€551 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,262 | €4,296 | -€2,966 | -40.8% |
| Other operating charges | 640/8 | €354 | €706 | +€352 | +99.4% |
| Gross operating margin | 9900 | €46,281 | €47,697 | +€1,416 | +3.1% |
| Operating profit (loss) | 9901 | €38,665 | €42,144 | +€3,479 | +9.0% |
| Financial income | 75/76B | €186 | - | -€186 | |
| Recurring financial income | 75 | €186 | - | -€186 | |
| Financial charges | 65/66B | €43 | €1,420 | +€1,376 | +3164.5% |
| Recurring financial charges | 65 | €43 | €1,420 | +€1,376 | +3164.5% |
| Profit (loss) for the period before taxes | 9903 | €38,808 | €40,724 | +€1,917 | +4.9% |
| Income taxes | 67/77 | €6,373 | €9,138 | +€2,765 | +43.4% |
| Profit (loss) for the period | 9904 | €32,434 | €31,586 | -€848 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,434 | €31,586 | -€848 | -2.6% |
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 2 October 2026 via checked.be.