MBeckers: 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.
MBeckers
Largest movements
- Cash +€46,783
up €46,783 (+47.0%), from €99,546 to €146,329
mainly Net result for the year (+€205,608) and Other debts (+€19,744)
- Receivables within one year +€41,028
up €41,028 (+1,312%), from €3,126 to €44,154
of which Trade receivables: +€36,251
- Deferred charges and accrued income +€36,673
up €36,673 (+323%), from €11,367 to €48,040
- Current investments +€25,000
new in 2024: €25,000
- Tangible fixed assets +€19,298
up €19,298 (+30.9%), from €62,442 to €81,740
of which Land and buildings: +€10,644
- Reserves +€205,000
up €205,000 (+233%), from €87,860 to €292,860
of which Distributable reserves: +€205,000
- Tax, wage and social debts -€50,770
no longer reported in 2024 (was €50,770)
of which Taxes: -€43,764
- Other debts +€19,744
up €19,744 (+361%), from €5,462 to €25,206
- Trade debts -€9,674
down €9,674 (-82.3%), from €11,762 to €2,087
- Accrued charges and deferred income +€3,874
up €3,874 (+27.6%), from €14,042 to €17,916
- Gross operating margin +€113,544
up €113,544 (+59.2%), from €191,784 to €305,328
- Taxes +€54,091
up €54,091 (+124%), from €43,764 to €97,855
- Financial income +€13,854
up €13,854 (+138,542,600%), from €0 to €13,854
- Depreciation +€4,250
up €4,250 (+202%), from €2,103 to €6,353
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 | €176,481 | €345,263 | +€168,782 | +95.6% |
| Fixed assets | 21/28 | €62,442 | €81,740 | +€19,298 | +30.9% |
| Tangible fixed assets | 22/27 | €62,442 | €81,740 | +€19,298 | +30.9% |
| Land and buildings | 22 | €2,134 | €12,778 | +€10,644 | +499% |
| Plant, machinery and equipment | 23 | €51,210 | €61,085 | +€9,874 | +19.3% |
| Furniture and vehicles | 24 | €9,098 | €7,877 | -€1,220 | -13.4% |
| Current assets | 29/58 | €114,039 | €263,524 | +€149,484 | +131% |
| Amounts receivable within one year | 40/41 | €3,126 | €44,154 | +€41,028 | +1,312% |
| Trade receivables | 40 | - | €36,251 | +€36,251 | |
| Other amounts receivable | 41 | €3,126 | €7,903 | +€4,777 | +153% |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €99,546 | €146,329 | +€46,783 | +47.0% |
| Deferred charges and accrued income | 490/1 | €11,367 | €48,040 | +€36,673 | +323% |
| Total equity and liabilities | 10/49 | €176,481 | €345,263 | +€168,782 | +95.6% |
| Equity | 10/15 | €94,447 | €300,055 | +€205,608 | +218% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €87,860 | €292,860 | +€205,000 | +233% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €86,000 | €291,000 | +€205,000 | +238% |
| Profit (loss) carried forward | 14 | €387 | €995 | +€608 | +157% |
| Amounts payable | 17/49 | €82,035 | €45,208 | -€36,826 | -44.9% |
| Amounts payable within one year | 42/48 | €67,993 | €27,293 | -€40,700 | -59.9% |
| Trade debts | 44 | €11,762 | €2,087 | -€9,674 | -82.3% |
| Suppliers | 440/4 | €11,762 | €2,087 | -€9,674 | -82.3% |
| Taxes, remuneration and social security | 45 | €50,770 | - | -€50,770 | |
| Taxes | 450/3 | €43,764 | - | -€43,764 | |
| Remuneration and social security | 454/9 | €7,006 | - | -€7,006 | |
| Other amounts payable | 47/48 | €5,462 | €25,206 | +€19,744 | +361% |
| Accrued charges and deferred income | 492/3 | €14,042 | €17,916 | +€3,874 | +27.6% |
| Remuneration, social security and pensions | 62 | €3,860 | €4,020 | +€160 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,103 | €6,353 | +€4,250 | +202% |
| Other operating charges | 640/8 | €4,394 | €4,760 | +€366 | +8.3% |
| Gross operating margin | 9900 | €191,784 | €305,328 | +€113,544 | +59.2% |
| Operating profit (loss) | 9901 | €181,426 | €290,195 | +€108,768 | +60.0% |
| Financial income | 75/76B | €0 | €13,854 | +€13,854 | +138,542,600% |
| Recurring financial income | 75 | €0 | €13,854 | +€13,854 | +138,542,600% |
| Financial charges | 65/66B | €100 | €586 | +€486 | +489% |
| Recurring financial charges | 65 | €100 | €586 | +€486 | +489% |
| Profit (loss) for the period before taxes | 9903 | €181,327 | €303,463 | +€122,136 | +67.4% |
| Income taxes | 67/77 | €43,764 | €97,855 | +€54,091 | +124% |
| Profit (loss) for the period | 9904 | €137,563 | €205,608 | +€68,045 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €137,563 | €205,608 | +€68,045 | +49.5% |
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 28 October 2026 via checked.be.