MFB Esq: 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.
MFB Esq
Largest movements
- Deferred charges and accrued income -€21,205
down €21,205 (-41.4%), from €51,205 to €30,000
- Cash -€2,149
down €2,149 (-80.4%), from €2,672 to €523
mainly Net result for the year (-€29,905) and Receivables within one year (-€300)
- Profit (loss) carried forward -€29,905
down €29,905, from €162 to -€29,744
- Trade debts +€4,993
up €4,993 (+387%), from €1,292 to €6,285
- Other debts +€1,910
up €1,910 (+7.0%), from €27,114 to €29,024
- Financial charges -€43,077
down €43,077 (-99.6%), from €43,259 to €182
- Gross operating margin -€10,947
down €10,947 (-28,361%), from -€39 to -€10,986
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 | €106,487 | €83,434 | -€23,053 | -21.6% |
| Fixed assets | 21/28 | €50,000 | €50,000 | = | 0.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €56,487 | €33,434 | -€23,053 | -40.8% |
| Amounts receivable within one year | 40/41 | €2,611 | €2,911 | +€300 | +11.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,611 | €2,911 | +€300 | +11.5% |
| Cash at bank and in hand | 54/58 | €2,672 | €523 | -€2,149 | -80.4% |
| Deferred charges and accrued income | 490/1 | €51,205 | €30,000 | -€21,205 | -41.4% |
| Total equity and liabilities | 10/49 | €106,487 | €83,434 | -€23,053 | -21.6% |
| Equity | 10/15 | €78,031 | €48,126 | -€29,905 | -38.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,269 | €59,269 | = | 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% |
| Distributable reserves | 133 | €57,409 | €57,409 | = | 0.0% |
| Profit (loss) carried forward | 14 | €162 | -€29,744 | -€29,905 | |
| Amounts payable | 17/49 | €28,456 | €35,308 | +€6,852 | +24.1% |
| Amounts payable within one year | 42/48 | €28,405 | €35,308 | +€6,903 | +24.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,292 | €6,285 | +€4,993 | +387% |
| Suppliers | 440/4 | €1,292 | €6,285 | +€4,993 | +387% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €27,114 | €29,024 | +€1,910 | +7.0% |
| Accrued charges and deferred income | 492/3 | €51 | €0 | -€51 | -100% |
| Non-recurring operating income | 76A | €2,941 | €4,591 | +€1,650 | +56.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Non-recurring operating charges | 66A | €0 | €20,000 | +€20,000 | |
| Gross operating margin | 9900 | -€39 | -€10,986 | -€10,947 | -28,361% |
| Operating profit (loss) | 9901 | -€423 | -€31,373 | -€30,950 | -7,316% |
| Financial income | 75/76B | €1,650 | €1,650 | = | 0.0% |
| Recurring financial income | 75 | €1,650 | €1,650 | = | 0.0% |
| Financial charges | 65/66B | €43,259 | €182 | -€43,077 | -99.6% |
| Recurring financial charges | 65 | €43,259 | €182 | -€43,077 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | -€42,032 | -€29,905 | +€12,126 | +28.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€42,032 | -€29,905 | +€12,126 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,032 | -€29,905 | +€12,126 | +28.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.