MBP CATERING: 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.
MBP CATERING
Largest movements
- Receivables within one year +€4,875
up €4,875 (+3.4%), from €141,728 to €146,603
of which Other amounts receivable: +€43,833
- Tangible fixed assets +€2,151
up €2,151 (+6.5%), from €32,982 to €35,133
of which Furniture and vehicles: +€5,707
- Tax, wage and social debts +€26,323
up €26,323 (+28.5%), from €92,496 to €118,820
of which Taxes: +€14,643
- Other debts -€10,000
no longer reported in 2025 (was €10,000)
- Trade debts -€5,767
down €5,767 (-53.5%), from €10,787 to €5,020
- Profit (loss) carried forward -€5,024
down €5,024 (-11.1%), from €45,450 to €40,426
- Gross operating margin -€19,059
down €19,059 (-16.0%), from €118,769 to €99,710
- Depreciation +€6,289
up €6,289 (+70.1%), from €8,977 to €15,267
- Taxes -€2,549
no longer reported in 2025 (was €2,549)
- Financial income +€1,413
up €1,413 (+66.5%), from €2,124 to €3,537
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.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €179,193 | €184,726 | +€5,533 | +3.1% |
| Fixed assets | 21/28 | €32,982 | €35,133 | +€2,151 | +6.5% |
| Tangible fixed assets | 22/27 | €32,982 | €35,133 | +€2,151 | +6.5% |
| Furniture and vehicles | 24 | €24,086 | €29,793 | +€5,707 | +23.7% |
| Other tangible fixed assets | 26 | €8,896 | €5,340 | -€3,556 | -40.0% |
| Current assets | 29/58 | €146,212 | €149,594 | +€3,382 | +2.3% |
| Amounts receivable within one year | 40/41 | €141,728 | €146,603 | +€4,875 | +3.4% |
| Trade receivables | 40 | €106,432 | €67,474 | -€38,958 | -36.6% |
| Other amounts receivable | 41 | €35,296 | €79,129 | +€43,833 | +124% |
| Cash at bank and in hand | 54/58 | €3,600 | €2,252 | -€1,348 | -37.5% |
| Deferred charges and accrued income | 490/1 | €883 | €739 | -€145 | -16.4% |
| Total equity and liabilities | 10/49 | €179,193 | €184,726 | +€5,533 | +3.1% |
| Equity | 10/15 | €65,910 | €60,886 | -€5,024 | -7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,450 | €40,426 | -€5,024 | -11.1% |
| Amounts payable | 17/49 | €113,283 | €123,840 | +€10,557 | +9.3% |
| Amounts payable within one year | 42/48 | €113,283 | €123,840 | +€10,557 | +9.3% |
| Trade debts | 44 | €10,787 | €5,020 | -€5,767 | -53.5% |
| Suppliers | 440/4 | €10,787 | €5,020 | -€5,767 | -53.5% |
| Taxes, remuneration and social security | 45 | €92,496 | €118,820 | +€26,323 | +28.5% |
| Taxes | 450/3 | €23,507 | €38,151 | +€14,643 | +62.3% |
| Remuneration and social security | 454/9 | €68,989 | €80,669 | +€11,680 | +16.9% |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Remuneration, social security and pensions | 62 | €91,797 | €92,104 | +€306 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,977 | €15,267 | +€6,289 | +70.1% |
| Other operating charges | 640/8 | €1,052 | - | -€1,052 | |
| Gross operating margin | 9900 | €118,769 | €99,710 | -€19,059 | -16.0% |
| Operating profit (loss) | 9901 | €16,942 | -€7,661 | -€24,603 | |
| Financial income | 75/76B | €2,124 | €3,537 | +€1,413 | +66.5% |
| Recurring financial income | 75 | €2,124 | €3,537 | +€1,413 | +66.5% |
| Financial charges | 65/66B | €1,189 | €900 | -€289 | -24.3% |
| Recurring financial charges | 65 | €1,189 | €900 | -€289 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €17,878 | -€5,024 | -€22,901 | |
| Income taxes | 67/77 | €2,549 | - | -€2,549 | |
| Profit (loss) for the period | 9904 | €15,328 | -€5,024 | -€20,352 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,328 | -€5,024 | -€20,352 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.