MBFOOD: 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.
MBFOOD
Largest movements
- Receivables within one year +€8,287
up €8,287 (+404%), from €2,053 to €10,340
of which Other amounts receivable: +€7,744
- Intangible fixed assets -€1,800
down €1,800 (-11.4%), from €15,746 to €13,946
- Cash +€661
up €661 (+15.1%), from €4,388 to €5,049
mainly Net result for the year (+€13,554) and Tax, wage and social debts (+€3,916)
- Profit (loss) carried forward +€13,554
up €13,554 (+390%), from €3,477 to €17,031
- Other debts -€5,728
no longer reported in 2024 (was €5,728)
- Trade debts -€4,595
down €4,595 (-41.6%), from €11,053 to €6,457
of which Suppliers: -€4,034
- Tax, wage and social debts +€3,916
up €3,916 (+421%), from €931 to €4,847
- Gross operating margin +€13,153
up €13,153 (+188%), from €6,990 to €20,143
- Taxes +€3,115
up €3,115 (+335%), from €931 to €4,046
- Depreciation -€454
down €454 (-20.1%), from €2,254 to €1,800
- Other operating charges +€326
new in 2024: €326
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 | €22,688 | €29,836 | +€7,147 | +31.5% |
| Fixed assets | 21/28 | €16,246 | €14,446 | -€1,800 | -11.1% |
| Intangible fixed assets | 21 | €15,746 | €13,946 | -€1,800 | -11.4% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €6,442 | €15,389 | +€8,947 | +139% |
| Amounts receivable within one year | 40/41 | €2,053 | €10,340 | +€8,287 | +404% |
| Trade receivables | 40 | - | €543 | +€543 | |
| Other amounts receivable | 41 | €2,053 | €9,797 | +€7,744 | +377% |
| Cash at bank and in hand | 54/58 | €4,388 | €5,049 | +€661 | +15.1% |
| Total equity and liabilities | 10/49 | €22,688 | €29,836 | +€7,147 | +31.5% |
| Equity | 10/15 | €4,977 | €18,531 | +€13,554 | +272% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,477 | €17,031 | +€13,554 | +390% |
| Amounts payable | 17/49 | €17,711 | €11,304 | -€6,406 | -36.2% |
| Amounts payable within one year | 42/48 | €17,711 | €11,304 | -€6,406 | -36.2% |
| Trade debts | 44 | €11,053 | €6,457 | -€4,595 | -41.6% |
| Suppliers | 440/4 | €10,491 | €6,457 | -€4,034 | -38.4% |
| Bills of exchange payable | 441 | €562 | - | -€562 | |
| Taxes, remuneration and social security | 45 | €931 | €4,847 | +€3,916 | +421% |
| Taxes | 450/3 | €931 | €4,847 | +€3,916 | +421% |
| Other amounts payable | 47/48 | €5,728 | - | -€5,728 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,254 | €1,800 | -€454 | -20.1% |
| Other operating charges | 640/8 | - | €326 | +€326 | |
| Gross operating margin | 9900 | €6,990 | €20,143 | +€13,153 | +188% |
| Operating profit (loss) | 9901 | €4,736 | €18,017 | +€13,281 | +280% |
| Financial income | 75/76B | €85 | €98 | +€13 | +15.1% |
| Recurring financial income | 75 | €85 | €98 | +€13 | +15.1% |
| Financial charges | 65/66B | €413 | €515 | +€102 | +24.7% |
| Recurring financial charges | 65 | €413 | €515 | +€102 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €4,408 | €17,600 | +€13,192 | +299% |
| Income taxes | 67/77 | €931 | €4,046 | +€3,115 | +335% |
| Profit (loss) for the period | 9904 | €3,477 | €13,554 | +€10,076 | +290% |
| Profit (loss) for the period to be appropriated | 9905 | €3,477 | €13,554 | +€10,076 | +290% |
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 16 October 2026 via checked.be.