MBT TECHNICS: 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.
MBT TECHNICS
Largest movements
- Tangible fixed assets +€36,263
up €36,263 (+744.4%), from €4,871 to €41,134
of which Furniture and vehicles: +€25,174
- Receivables within one year -€2,550
down €2,550 (-10.6%), from €23,977 to €21,427
of which Trade receivables: -€4,861
- Profit (loss) carried forward +€35,206
up €35,206 (+388.8%), from €9,056 to €44,262
- Tax, wage and social debts +€8,085
up €8,085 (+211.3%), from €3,826 to €11,910
of which Taxes: +€9,499
- Current portion of long-term debt -€4,070
down €4,070 (-100.0%), from €4,070 to €0
- Other debts -€3,262
down €3,262 (-100.0%), from €3,262 to €0
- Trade debts -€1,945
down €1,945 (-39.1%), from €4,975 to €3,029
- Gross operating margin +€20,009
up €20,009 (+66.2%), from €30,222 to €50,230
- Taxes +€7,088
up €7,088 (+294.0%), from €2,411 to €9,499
- Depreciation +€4,608
up €4,608 (+3578.6%), from €129 to €4,737
- Other operating charges -€781
down €781 (-70.3%), from €1,110 to €330
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 | €30,189 | €64,341 | +€34,152 | +113.1% |
| Fixed assets | 21/28 | €4,871 | €41,134 | +€36,263 | +744.4% |
| Tangible fixed assets | 22/27 | €4,871 | €41,134 | +€36,263 | +744.4% |
| Plant, machinery and equipment | 23 | - | €11,089 | +€11,089 | |
| Furniture and vehicles | 24 | €4,871 | €30,045 | +€25,174 | +516.8% |
| Current assets | 29/58 | €25,317 | €23,206 | -€2,111 | -8.3% |
| Amounts receivable within one year | 40/41 | €23,977 | €21,427 | -€2,550 | -10.6% |
| Trade receivables | 40 | €23,032 | €18,171 | -€4,861 | -21.1% |
| Other amounts receivable | 41 | €946 | €3,256 | +€2,310 | +244.3% |
| Cash at bank and in hand | 54/58 | - | €367 | +€367 | |
| Deferred charges and accrued income | 490/1 | €1,340 | €1,412 | +€72 | +5.4% |
| Total equity and liabilities | 10/49 | €30,189 | €64,341 | +€34,152 | +113.1% |
| Equity | 10/15 | €14,056 | €49,262 | +€35,206 | +250.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,056 | €44,262 | +€35,206 | +388.8% |
| Amounts payable | 17/49 | €16,133 | €15,079 | -€1,054 | -6.5% |
| Amounts payable within one year | 42/48 | €16,133 | €15,079 | -€1,054 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €4,070 | €0 | -€4,070 | -100.0% |
| Financial debts | 43 | €1 | €139 | +€138 | +26630.8% |
| Credit institutions | 430/8 | €1 | €139 | +€138 | +26630.8% |
| Trade debts | 44 | €4,975 | €3,029 | -€1,945 | -39.1% |
| Suppliers | 440/4 | €4,975 | €3,029 | -€1,945 | -39.1% |
| Taxes, remuneration and social security | 45 | €3,826 | €11,910 | +€8,085 | +211.3% |
| Taxes | 450/3 | €2,411 | €11,910 | +€9,499 | +394.0% |
| Remuneration and social security | 454/9 | €1,415 | €0 | -€1,415 | -100.0% |
| Other amounts payable | 47/48 | €3,262 | €0 | -€3,262 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129 | €4,737 | +€4,608 | +3578.6% |
| Other operating charges | 640/8 | €1,110 | €330 | -€781 | -70.3% |
| Non-recurring operating charges | 66A | €17,000 | €0 | -€17,000 | -100.0% |
| Gross operating margin | 9900 | €30,222 | €50,230 | +€20,009 | +66.2% |
| Operating profit (loss) | 9901 | €11,983 | €45,164 | +€33,181 | +276.9% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €516 | €461 | -€55 | -10.6% |
| Recurring financial charges | 65 | €516 | €461 | -€55 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €11,467 | €44,706 | +€33,239 | +289.9% |
| Income taxes | 67/77 | €2,411 | €9,499 | +€7,088 | +294.0% |
| Profit (loss) for the period | 9904 | €9,056 | €35,206 | +€26,150 | +288.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,056 | €35,206 | +€26,150 | +288.8% |
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 11 October 2026 via checked.be.