Mbongingo: 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.
Mbongingo
Largest movements
- Tangible fixed assets -€35,791
down €35,791 (-13.9%), from €256,653 to €220,862
of which Other tangible fixed assets: -€44,583
- Cash +€9,183
up €9,183 (+24.3%), from €37,770 to €46,953
mainly Depreciation (+€45,572) and Net result for the year (+€8,136)
- Debts after one year -€36,380
down €36,380 (-22.6%), from €160,712 to €124,332
- Profit (loss) carried forward +€8,136
up €8,136 (+17.2%), from €47,263 to €55,398
- Trade debts -€4,951
down €4,951 (-11.9%), from €41,468 to €36,517
- Current portion of long-term debt +€4,592
up €4,592 (+14.4%), from €31,788 to €36,380
- Other debts +€3,815
new in 2024: €3,815
- Depreciation +€34,726
up €34,726 (+320%), from €10,847 to €45,572
- Taxes -€10,001
down €10,001 (-84.1%), from €11,889 to €1,888
- Gross operating margin -€7,877
down €7,877 (-7.9%), from €99,351 to €91,474
- Financial charges +€2,523
up €2,523 (+33.3%), from €7,573 to €10,096
- Staff costs +€2,259
up €2,259 (+10.1%), from €22,425 to €24,683
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 | €307,924 | €283,235 | -€24,689 | -8.0% |
| Fixed assets | 21/28 | €259,653 | €223,862 | -€35,791 | -13.8% |
| Tangible fixed assets | 22/27 | €256,653 | €220,862 | -€35,791 | -13.9% |
| Plant, machinery and equipment | 23 | - | €8,792 | +€8,792 | |
| Other tangible fixed assets | 26 | €256,653 | €212,070 | -€44,583 | -17.4% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €48,271 | €59,373 | +€11,103 | +23.0% |
| Stocks and contracts in progress | 3 | €2,845 | €3,460 | +€615 | +21.6% |
| Stocks | 30/36 | €2,845 | €3,460 | +€615 | +21.6% |
| Amounts receivable within one year | 40/41 | €7,294 | €8,413 | +€1,119 | +15.3% |
| Trade receivables | 40 | - | €6,187 | +€6,187 | |
| Other amounts receivable | 41 | €7,294 | €2,226 | -€5,067 | -69.5% |
| Cash at bank and in hand | 54/58 | €37,770 | €46,953 | +€9,183 | +24.3% |
| Deferred charges and accrued income | 490/1 | €362 | €547 | +€185 | +50.9% |
| Total equity and liabilities | 10/49 | €307,924 | €283,235 | -€24,689 | -8.0% |
| Equity | 10/15 | €65,778 | €73,913 | +€8,136 | +12.4% |
| Contributions | 10/11 | €18,515 | €18,515 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,263 | €55,398 | +€8,136 | +17.2% |
| Amounts payable | 17/49 | €242,147 | €209,322 | -€32,824 | -13.6% |
| Amounts payable after more than one year | 17 | €160,712 | €124,332 | -€36,380 | -22.6% |
| Financial debts | 170/4 | €160,712 | €124,332 | -€36,380 | -22.6% |
| Amounts payable within one year | 42/48 | €81,434 | €84,990 | +€3,555 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €31,788 | €36,380 | +€4,592 | +14.4% |
| Trade debts | 44 | €41,468 | €36,517 | -€4,951 | -11.9% |
| Suppliers | 440/4 | €41,468 | €36,517 | -€4,951 | -11.9% |
| Taxes, remuneration and social security | 45 | €8,179 | €8,278 | +€99 | +1.2% |
| Taxes | 450/3 | €1,749 | €4,138 | +€2,389 | +137% |
| Remuneration and social security | 454/9 | €6,430 | €4,140 | -€2,290 | -35.6% |
| Other amounts payable | 47/48 | - | €3,815 | +€3,815 | |
| Remuneration, social security and pensions | 62 | €22,425 | €24,683 | +€2,259 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,847 | €45,572 | +€34,726 | +320% |
| Other operating charges | 640/8 | €345 | €1,098 | +€754 | +219% |
| Gross operating margin | 9900 | €99,351 | €91,474 | -€7,877 | -7.9% |
| Operating profit (loss) | 9901 | €65,735 | €20,119 | -€45,615 | -69.4% |
| Financial income | 75/76B | €990 | €0 | -€990 | -100% |
| Recurring financial income | 75 | €990 | €0 | -€990 | -100% |
| Financial charges | 65/66B | €7,573 | €10,096 | +€2,523 | +33.3% |
| Recurring financial charges | 65 | €7,573 | €10,096 | +€2,523 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | €59,152 | €10,024 | -€49,128 | -83.1% |
| Income taxes | 67/77 | €11,889 | €1,888 | -€10,001 | -84.1% |
| Profit (loss) for the period | 9904 | €47,263 | €8,136 | -€39,127 | -82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,263 | €8,136 | -€39,127 | -82.8% |
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 17 October 2026 via checked.be.