MBK CONSTRUCT: 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.
MBK CONSTRUCT
Largest movements
- Receivables within one year +€10,290
up €10,290 (+10.7%), from €96,244 to €106,534
of which Trade receivables: +€7,857
- Tangible fixed assets -€8,578
down €8,578 (-58.5%), from €14,658 to €6,080
of which Furniture and vehicles: -€8,169
- Cash +€3,336
up €3,336 (+19.7%), from €16,944 to €20,280
mainly Net result for the year (+€20,333) and Depreciation (+€9,776)
- Profit (loss) carried forward +€20,333
up €20,333 (+22.2%), from €91,674 to €112,007
- Trade debts -€8,637
down €8,637 (-72.0%), from €11,990 to €3,352
- Other debts -€5,569
down €5,569 (-91.1%), from €6,115 to €546
- Gross operating margin +€27,986
up €27,986 (+276%), from €10,123 to €38,108
- Turnover +€23,975
up €23,975 (+10.2%), from €234,792 to €258,767
- Taxes -€14,527
down €14,527 (-78.9%), from €18,416 to €3,889
- Purchases and services -€4,011
down €4,011 (-1.8%), from €224,669 to €220,659
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 | €127,871 | €132,919 | +€5,048 | +3.9% |
| Fixed assets | 21/28 | €14,683 | €6,105 | -€8,578 | -58.4% |
| Tangible fixed assets | 22/27 | €14,658 | €6,080 | -€8,578 | -58.5% |
| Plant, machinery and equipment | 23 | €1,208 | €799 | -€409 | -33.8% |
| Furniture and vehicles | 24 | €13,450 | €5,281 | -€8,169 | -60.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €113,188 | €126,814 | +€13,626 | +12.0% |
| Amounts receivable within one year | 40/41 | €96,244 | €106,534 | +€10,290 | +10.7% |
| Trade receivables | 40 | €72,397 | €80,253 | +€7,857 | +10.9% |
| Other amounts receivable | 41 | €23,847 | €26,281 | +€2,434 | +10.2% |
| Cash at bank and in hand | 54/58 | €16,944 | €20,280 | +€3,336 | +19.7% |
| Total equity and liabilities | 10/49 | €127,871 | €132,919 | +€5,048 | +3.9% |
| Equity | 10/15 | €101,754 | €122,087 | +€20,333 | +20.0% |
| Contributions | 10/11 | €9,200 | €9,200 | = | 0.0% |
| Contributions outside capital | 11 | €9,200 | €9,200 | = | 0.0% |
| Share premium | 1100/10 | €9,200 | €9,200 | = | 0.0% |
| Reserves | 13 | €880 | €880 | = | 0.0% |
| Non-distributable reserves | 130/1 | €880 | €880 | = | 0.0% |
| Reserves not available under the articles | 1311 | €880 | €880 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,674 | €112,007 | +€20,333 | +22.2% |
| Amounts payable | 17/49 | €26,117 | €10,832 | -€15,285 | -58.5% |
| Amounts payable within one year | 42/48 | €26,117 | €10,832 | -€15,285 | -58.5% |
| Trade debts | 44 | €11,990 | €3,352 | -€8,637 | -72.0% |
| Suppliers | 440/4 | €11,990 | €3,352 | -€8,637 | -72.0% |
| Advances received on contracts in progress | 46 | €4,998 | €4,998 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,015 | €1,936 | -€1,079 | -35.8% |
| Taxes | 450/3 | €891 | €3 | -€889 | -99.7% |
| Remuneration and social security | 454/9 | €2,123 | €1,933 | -€190 | -9.0% |
| Other amounts payable | 47/48 | €6,115 | €546 | -€5,569 | -91.1% |
| Turnover | 70 | €234,792 | €258,767 | +€23,975 | +10.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €224,669 | €220,659 | -€4,011 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,122 | €9,776 | -€346 | -3.4% |
| Other operating charges | 640/8 | €4,720 | €2,419 | -€2,301 | -48.7% |
| Gross operating margin | 9900 | €10,123 | €38,108 | +€27,986 | +276% |
| Operating profit (loss) | 9901 | -€4,719 | €25,913 | +€30,632 | |
| Financial income | 75/76B | €23 | €163 | +€141 | +620% |
| Recurring financial income | 75 | €23 | €1 | -€22 | -96.5% |
| Non-recurring financial income | 76B | €23 | €163 | +€140 | +616% |
| Financial charges | 65/66B | €1,411 | €1,854 | +€443 | +31.4% |
| Recurring financial charges | 65 | €761 | €782 | +€21 | +2.8% |
| Non-recurring financial charges | 66B | €650 | €1,072 | +€422 | +65.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,108 | €24,222 | +€30,329 | |
| Income taxes | 67/77 | €18,416 | €3,889 | -€14,527 | -78.9% |
| Profit (loss) for the period | 9904 | -€24,523 | €20,333 | +€44,856 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,523 | €20,333 | +€44,856 |
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 25 October 2026 via checked.be.