MFB COMPTA: what changed
Two fiscal 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.
MFB COMPTA
Largest movements
- Tangible fixed assets -€10,907
down €10,907 (-65.3%), from €16,695 to €5,788
of which Furniture and vehicles: -€12,892
- Receivables within one year +€6,553
up €6,553 (+5.1%), from €127,431 to €133,984
of which Trade receivables: +€10,945
- Cash +€5,628
up €5,628 (+12.4%), from €45,309 to €50,937
mainly Net result for the year (+€53,821) and Other debts (+€50,000)
- Other debts +€50,000
up €50,000 (+166.7%), from €30,000 to €80,000
- Profit (loss) carried forward -€26,179
down €26,179 (-31.1%), from €84,149 to €57,970
- Current portion of long-term debt -€22,257
down €22,257 (-89.6%), from €24,831 to €2,574
- Tax, wage and social debts +€4,522
up €4,522 (+17.4%), from €25,972 to €30,494
of which Taxes: +€2,973
- Trade debts -€2,840
down €2,840 (-76.8%), from €3,701 to €860
- Gross operating margin +€21,140
up €21,140 (+26.6%), from €79,588 to €100,728
- Depreciation -€14,134
down €14,134 (-93.2%), from €15,167 to €1,033
- Staff costs +€8,566
up €8,566 (+34.8%), from €24,583 to €33,149
- Taxes +€1,958
up €1,958 (+20.3%), from €9,645 to €11,603
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 | €198,723 | €199,382 | +€658 | +0.3% |
| Fixed assets | 21/28 | €16,870 | €5,963 | -€10,907 | -64.7% |
| Tangible fixed assets | 22/27 | €16,695 | €5,788 | -€10,907 | -65.3% |
| Furniture and vehicles | 24 | €16,695 | €3,804 | -€12,892 | -77.2% |
| Other tangible fixed assets | 26 | - | €1,984 | +€1,984 | |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €181,853 | €193,419 | +€11,565 | +6.4% |
| Amounts receivable within one year | 40/41 | €127,431 | €133,984 | +€6,553 | +5.1% |
| Trade receivables | 40 | €90,305 | €101,250 | +€10,945 | +12.1% |
| Other amounts receivable | 41 | €37,126 | €32,735 | -€4,392 | -11.8% |
| Cash at bank and in hand | 54/58 | €45,309 | €50,937 | +€5,628 | +12.4% |
| Deferred charges and accrued income | 490/1 | €9,113 | €8,497 | -€616 | -6.8% |
| Total equity and liabilities | 10/49 | €198,723 | €199,382 | +€658 | +0.3% |
| Equity | 10/15 | €109,609 | €83,430 | -€26,179 | -23.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,860 | €6,860 | = | 0.0% |
| Distributable reserves | 133 | €6,860 | €6,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,149 | €57,970 | -€26,179 | -31.1% |
| Amounts payable | 17/49 | €89,115 | €115,952 | +€26,837 | +30.1% |
| Amounts payable after more than one year | 17 | €2,574 | - | -€2,574 | |
| Financial debts | 170/4 | €2,574 | - | -€2,574 | |
| Amounts payable within one year | 42/48 | €86,535 | €115,950 | +€29,415 | +34.0% |
| Current portion of amounts payable after more than one year | 42 | €24,831 | €2,574 | -€22,257 | -89.6% |
| Financial debts | 43 | €2,032 | €2,022 | -€10 | -0.5% |
| Credit institutions | 430/8 | €2,032 | €2,022 | -€10 | -0.5% |
| Trade debts | 44 | €3,701 | €860 | -€2,840 | -76.8% |
| Suppliers | 440/4 | €3,701 | €860 | -€2,840 | -76.8% |
| Taxes, remuneration and social security | 45 | €25,972 | €30,494 | +€4,522 | +17.4% |
| Taxes | 450/3 | €21,850 | €24,823 | +€2,973 | +13.6% |
| Remuneration and social security | 454/9 | €4,122 | €5,672 | +€1,550 | +37.6% |
| Other amounts payable | 47/48 | €30,000 | €80,000 | +€50,000 | +166.7% |
| Accrued charges and deferred income | 492/3 | €6 | €2 | -€4 | -66.7% |
| Non-recurring operating income | 76A | - | €12,419 | +€12,419 | |
| Remuneration, social security and pensions | 62 | €24,583 | €33,149 | +€8,566 | +34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,167 | €1,033 | -€14,134 | -93.2% |
| Other operating charges | 640/8 | €1,454 | €919 | -€535 | -36.8% |
| Gross operating margin | 9900 | €79,588 | €100,728 | +€21,140 | +26.6% |
| Operating profit (loss) | 9901 | €38,384 | €65,628 | +€27,244 | +71.0% |
| Financial income | 75/76B | €23 | €549 | +€526 | +2313.2% |
| Recurring financial income | 75 | €23 | €549 | +€526 | +2313.2% |
| Financial charges | 65/66B | €1,302 | €752 | -€550 | -42.2% |
| Recurring financial charges | 65 | €1,302 | €752 | -€550 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | €37,104 | €65,424 | +€28,320 | +76.3% |
| Income taxes | 67/77 | €9,645 | €11,603 | +€1,958 | +20.3% |
| Profit (loss) for the period | 9904 | €27,460 | €53,821 | +€26,361 | +96.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,460 | €53,821 | +€26,361 | +96.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.