MBUAKI-S: 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.
MBUAKI-S
Largest movements
- Cash +€7,437
up €7,437 (+13.4%), from €55,535 to €62,972
mainly Net result for the year (+€11,088) and Other debts (+€5,544)
- Tangible fixed assets +€829
up €829 (+78.3%), from €1,059 to €1,888
of which Plant, machinery and equipment: +€1,173
- Profit (loss) carried forward +€11,088
up €11,088 (+33.1%), from €33,469 to €44,558
- Trade debts -€6,357
down €6,357 (-98.6%), from €6,449 to €91
- Other debts +€5,544
up €5,544 (+284%), from €1,949 to €7,493
- Tax, wage and social debts -€2,269
down €2,269 (-17.8%), from €12,736 to €10,467
of which Taxes: -€3,269
- Gross operating margin +€3,301
up €3,301 (+26.3%), from €12,571 to €15,872
- Depreciation -€2,056
down €2,056 (-76.8%), from €2,677 to €621
- Taxes +€1,028
up €1,028 (+49.9%), from €2,058 to €3,086
- Staff costs -€784
down €784 (-91.3%), from €858 to €74
- Other operating charges +€250
up €250 (+57.7%), from €434 to €685
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 | €57,245 | €65,251 | +€8,006 | +14.0% |
| Fixed assets | 21/28 | €1,059 | €1,888 | +€829 | +78.3% |
| Tangible fixed assets | 22/27 | €1,059 | €1,888 | +€829 | +78.3% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €715 | €1,888 | +€1,173 | +164% |
| Furniture and vehicles | 24 | €344 | - | -€344 | |
| Current assets | 29/58 | €56,186 | €63,363 | +€7,177 | +12.8% |
| Amounts receivable within one year | 40/41 | €651 | €390 | -€260 | -40.0% |
| Trade receivables | 40 | €28 | €390 | +€363 | +1,314% |
| Other amounts receivable | 41 | €623 | - | -€623 | |
| Cash at bank and in hand | 54/58 | €55,535 | €62,972 | +€7,437 | +13.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €57,245 | €65,251 | +€8,006 | +14.0% |
| Equity | 10/15 | €35,969 | €47,058 | +€11,088 | +30.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,469 | €44,558 | +€11,088 | +33.1% |
| Amounts payable | 17/49 | €21,276 | €18,193 | -€3,082 | -14.5% |
| Amounts payable within one year | 42/48 | €21,276 | €18,193 | -€3,082 | -14.5% |
| Trade debts | 44 | €6,449 | €91 | -€6,357 | -98.6% |
| Suppliers | 440/4 | €6,449 | €91 | -€6,357 | -98.6% |
| Advances received on contracts in progress | 46 | €142 | €142 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €12,736 | €10,467 | -€2,269 | -17.8% |
| Taxes | 450/3 | €12,736 | €9,467 | -€3,269 | -25.7% |
| Remuneration and social security | 454/9 | €0 | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €1,949 | €7,493 | +€5,544 | +284% |
| Remuneration, social security and pensions | 62 | €858 | €74 | -€784 | -91.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,677 | €621 | -€2,056 | -76.8% |
| Other operating charges | 640/8 | €434 | €685 | +€250 | +57.7% |
| Gross operating margin | 9900 | €12,571 | €15,872 | +€3,301 | +26.3% |
| Operating profit (loss) | 9901 | €8,602 | €14,492 | +€5,890 | +68.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €140 | €318 | +€177 | +126% |
| Recurring financial charges | 65 | €140 | €318 | +€177 | +126% |
| Profit (loss) for the period before taxes | 9903 | €8,462 | €14,174 | +€5,713 | +67.5% |
| Income taxes | 67/77 | €2,058 | €3,086 | +€1,028 | +49.9% |
| Profit (loss) for the period | 9904 | €6,403 | €11,088 | +€4,685 | +73.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,403 | €11,088 | +€4,685 | +73.2% |
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 30 October 2026 via checked.be.