MGBA SOLUTIONS: 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.
MGBA SOLUTIONS
Largest movements
- Cash +€94,817
up €94,817 (+74.2%), from €127,828 to €222,645
mainly Net result for the year (+€75,680) and Trade debts (+€21,568)
- Receivables after one year +€10,000
up €10,000 (+100%), from €10,000 to €20,000
- Receivables within one year -€8,329
down €8,329 (-43.9%), from €18,963 to €10,635
of which Trade receivables: -€8,333
- Profit (loss) carried forward +€75,680
up €75,680 (+59.6%), from €126,946 to €202,626
- Trade debts +€21,568
new in 2025: €21,568
- Gross operating margin -€6,642
down €6,642 (-6.5%), from €102,553 to €95,910
- Taxes -€1,536
down €1,536 (-7.1%), from €21,568 to €20,031
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 | €157,963 | €253,586 | +€95,622 | +60.5% |
| Fixed assets | 21/28 | €306 | €306 | = | 0.0% |
| Financial fixed assets | 28 | €306 | €306 | = | 0.0% |
| Current assets | 29/58 | €157,657 | €253,280 | +€95,622 | +60.7% |
| Amounts receivable after more than one year | 29 | €10,000 | €20,000 | +€10,000 | +100% |
| Other amounts receivable | 291 | €10,000 | €20,000 | +€10,000 | +100% |
| Amounts receivable within one year | 40/41 | €18,963 | €10,635 | -€8,329 | -43.9% |
| Trade receivables | 40 | €18,963 | €10,630 | -€8,333 | -43.9% |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €127,828 | €222,645 | +€94,817 | +74.2% |
| Deferred charges and accrued income | 490/1 | €866 | - | -€866 | |
| Total equity and liabilities | 10/49 | €157,963 | €253,586 | +€95,622 | +60.5% |
| Equity | 10/15 | €127,946 | €203,626 | +€75,680 | +59.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,946 | €202,626 | +€75,680 | +59.6% |
| Amounts payable | 17/49 | €30,017 | €49,960 | +€19,943 | +66.4% |
| Amounts payable within one year | 42/48 | €30,017 | €49,960 | +€19,943 | +66.4% |
| Trade debts | 44 | - | €21,568 | +€21,568 | |
| Suppliers | 440/4 | - | €21,568 | +€21,568 | |
| Taxes, remuneration and social security | 45 | €30,017 | €28,392 | -€1,625 | -5.4% |
| Taxes | 450/3 | €30,017 | €28,392 | -€1,625 | -5.4% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €102,553 | €95,910 | -€6,642 | -6.5% |
| Operating profit (loss) | 9901 | €102,435 | €95,790 | -€6,644 | -6.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | - | €79 | +€79 | |
| Recurring financial charges | 65 | - | €79 | +€79 | |
| Profit (loss) for the period before taxes | 9903 | €102,435 | €95,711 | -€6,724 | -6.6% |
| Income taxes | 67/77 | €21,568 | €20,031 | -€1,536 | -7.1% |
| Profit (loss) for the period | 9904 | €80,867 | €75,680 | -€5,187 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €80,867 | €75,680 | -€5,187 | -6.4% |
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 28 October 2026 via checked.be.