MBITS: 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.
MBITS
Largest movements
- Receivables within one year -€3,447
down €3,447 (-4.3%), from €80,951 to €77,504
of which Trade receivables: -€11,335
- Tangible fixed assets +€968
up €968 (+36.0%), from €2,690 to €3,657
of which Land and buildings: +€1,749
- Tax, wage and social debts -€13,119
down €13,119 (-70.1%), from €18,705 to €5,586
of which Remuneration and social security: -€8,690
- Reserves +€6,812
up €6,812 (+99.9%), from €6,820 to €13,632
- Accrued charges and deferred income +€5,960
new in 2025: €5,960
- Trade debts -€5,620
down €5,620 (-11.9%), from €47,278 to €41,657
- Short-term financial debts +€4,200
up €4,200 (+57.9%), from €7,258 to €11,459
- Staff costs -€23,734
down €23,734 (-59.6%), from €39,798 to €16,064
- Gross operating margin -€20,994
down €20,994 (-41.1%), from €51,131 to €30,138
- Financial charges +€878
up €878 (+72.3%), from €1,214 to €2,091
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,640 | €81,161 | -€2,479 | -3.0% |
| Fixed assets | 21/28 | €2,690 | €3,657 | +€968 | +36.0% |
| Tangible fixed assets | 22/27 | €2,690 | €3,657 | +€968 | +36.0% |
| Land and buildings | 22 | - | €1,749 | +€1,749 | |
| Plant, machinery and equipment | 23 | €1,877 | €1,302 | -€575 | -30.6% |
| Furniture and vehicles | 24 | €813 | €606 | -€207 | -25.5% |
| Current assets | 29/58 | €80,951 | €77,504 | -€3,447 | -4.3% |
| Amounts receivable within one year | 40/41 | €80,951 | €77,504 | -€3,447 | -4.3% |
| Trade receivables | 40 | €41,649 | €30,314 | -€11,335 | -27.2% |
| Other amounts receivable | 41 | €39,302 | €47,190 | +€7,888 | +20.1% |
| Total equity and liabilities | 10/49 | €83,640 | €81,161 | -€2,479 | -3.0% |
| Equity | 10/15 | €7,820 | €14,632 | +€6,812 | +87.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €6,820 | €13,632 | +€6,812 | +99.9% |
| Distributable reserves | 133 | €6,820 | €13,632 | +€6,812 | +99.9% |
| Amounts payable | 17/49 | €75,820 | €66,529 | -€9,291 | -12.3% |
| Amounts payable within one year | 42/48 | €75,820 | €60,569 | -€15,251 | -20.1% |
| Financial debts | 43 | €7,258 | €11,459 | +€4,200 | +57.9% |
| Credit institutions | 430/8 | €7,258 | €11,459 | +€4,200 | +57.9% |
| Trade debts | 44 | €47,278 | €41,657 | -€5,620 | -11.9% |
| Suppliers | 440/4 | €47,278 | €41,657 | -€5,620 | -11.9% |
| Taxes, remuneration and social security | 45 | €18,705 | €5,586 | -€13,119 | -70.1% |
| Taxes | 450/3 | €7,405 | €2,976 | -€4,429 | -59.8% |
| Remuneration and social security | 454/9 | €11,300 | €2,610 | -€8,690 | -76.9% |
| Other amounts payable | 47/48 | €2,579 | €1,867 | -€712 | -27.6% |
| Accrued charges and deferred income | 492/3 | - | €5,960 | +€5,960 | |
| Remuneration, social security and pensions | 62 | €39,798 | €16,064 | -€23,734 | -59.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €499 | €931 | +€431 | +86.4% |
| Other operating charges | 640/8 | €3,115 | €3,233 | +€117 | +3.8% |
| Gross operating margin | 9900 | €51,131 | €30,138 | -€20,994 | -41.1% |
| Operating profit (loss) | 9901 | €7,719 | €9,911 | +€2,192 | +28.4% |
| Financial income | 75/76B | €773 | €1,190 | +€417 | +53.9% |
| Recurring financial income | 75 | €773 | €1,190 | +€417 | +53.9% |
| Financial charges | 65/66B | €1,214 | €2,091 | +€878 | +72.3% |
| Recurring financial charges | 65 | €1,214 | €2,091 | +€878 | +72.3% |
| Profit (loss) for the period before taxes | 9903 | €7,279 | €9,010 | +€1,731 | +23.8% |
| Income taxes | 67/77 | €2,328 | €2,198 | -€130 | -5.6% |
| Profit (loss) for the period | 9904 | €4,951 | €6,812 | +€1,861 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,951 | €6,812 | +€1,861 | +37.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.