MBPRO: 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.
MBPRO
Largest movements
- Deferred charges and accrued income +€22,986
up €22,986 (+650.3%), from €3,535 to €26,520
- Receivables within one year -€20,841
down €20,841 (-40.8%), from €51,086 to €30,245
of which Trade receivables: -€23,907
- Tangible fixed assets -€7,611
down €7,611 (-49.2%), from €15,473 to €7,862
of which Furniture and vehicles: -€6,387
- Cash -€2,161
down €2,161 (-59.2%), from €3,648 to €1,487
mainly Deferred charges and accrued income (-€22,986) and Tax, wage and social debts (-€5,573)
- Tax, wage and social debts -€5,573
down €5,573 (-54.9%), from €10,152 to €4,579
of which Remuneration and social security: -€2,950
- Profit (loss) carried forward +€5,025
up €5,025 (+17.0%), from €29,647 to €34,672
- Trade debts -€5,013
down €5,013 (-18.4%), from €27,271 to €22,258
- Debts after one year -€3,229
down €3,229 (-77.2%), from €4,181 to €952
- Current portion of long-term debt +€2,401
new in 2025: €2,401
- Depreciation -€5,206
down €5,206 (-58.4%), from €8,914 to €3,708
- Financial charges +€3,729
up €3,729 (+41.9%), from €8,907 to €12,636
- Gross operating margin -€2,781
down €2,781 (-8.0%), from €34,939 to €32,158
- Other operating charges +€2,080
up €2,080 (+175.7%), from €1,184 to €3,264
- Taxes -€464
down €464 (-11.2%), from €4,133 to €3,669
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
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 | €73,742 | €66,114 | -€7,628 | -10.3% |
| Fixed assets | 21/28 | €15,473 | €7,862 | -€7,611 | -49.2% |
| Tangible fixed assets | 22/27 | €15,473 | €7,862 | -€7,611 | -49.2% |
| Plant, machinery and equipment | 23 | €673 | €233 | -€440 | -65.4% |
| Furniture and vehicles | 24 | €13,471 | €7,084 | -€6,387 | -47.4% |
| Leasing and similar rights | 25 | €1,330 | €545 | -€785 | -59.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €58,269 | €58,252 | -€16 | 0.0% |
| Amounts receivable within one year | 40/41 | €51,086 | €30,245 | -€20,841 | -40.8% |
| Trade receivables | 40 | €32,167 | €8,260 | -€23,907 | -74.3% |
| Other amounts receivable | 41 | €18,919 | €21,985 | +€3,066 | +16.2% |
| Cash at bank and in hand | 54/58 | €3,648 | €1,487 | -€2,161 | -59.2% |
| Deferred charges and accrued income | 490/1 | €3,535 | €26,520 | +€22,986 | +650.3% |
| Total equity and liabilities | 10/49 | €73,742 | €66,114 | -€7,628 | -10.3% |
| Equity | 10/15 | €29,647 | €34,672 | +€5,025 | +17.0% |
| Profit (loss) carried forward | 14 | €29,647 | €34,672 | +€5,025 | +17.0% |
| Amounts payable | 17/49 | €44,095 | €31,442 | -€12,653 | -28.7% |
| Amounts payable after more than one year | 17 | €4,181 | €952 | -€3,229 | -77.2% |
| Financial debts | 170/4 | €4,181 | €952 | -€3,229 | -77.2% |
| Amounts payable within one year | 42/48 | €39,914 | €30,491 | -€9,424 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | - | €2,401 | +€2,401 | |
| Trade debts | 44 | €27,271 | €22,258 | -€5,013 | -18.4% |
| Suppliers | 440/4 | €27,271 | €22,258 | -€5,013 | -18.4% |
| Taxes, remuneration and social security | 45 | €10,152 | €4,579 | -€5,573 | -54.9% |
| Taxes | 450/3 | €7,202 | €4,579 | -€2,623 | -36.4% |
| Remuneration and social security | 454/9 | €2,950 | - | -€2,950 | |
| Other amounts payable | 47/48 | €2,492 | €1,253 | -€1,239 | -49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,914 | €3,708 | -€5,206 | -58.4% |
| Other operating charges | 640/8 | €1,184 | €3,264 | +€2,080 | +175.7% |
| Non-recurring operating charges | 66A | - | €3,903 | +€3,903 | |
| Gross operating margin | 9900 | €34,939 | €32,158 | -€2,781 | -8.0% |
| Operating profit (loss) | 9901 | €24,841 | €21,283 | -€3,558 | -14.3% |
| Financial income | 75/76B | - | €48 | +€48 | |
| Recurring financial income | 75 | - | €48 | +€48 | |
| Financial charges | 65/66B | €8,907 | €12,636 | +€3,729 | +41.9% |
| Recurring financial charges | 65 | €8,907 | €12,636 | +€3,729 | +41.9% |
| Profit (loss) for the period before taxes | 9903 | €15,934 | €8,694 | -€7,240 | -45.4% |
| Income taxes | 67/77 | €4,133 | €3,669 | -€464 | -11.2% |
| Profit (loss) for the period | 9904 | €11,801 | €5,025 | -€6,776 | -57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,801 | €5,025 | -€6,776 | -57.4% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.