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MGL: 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.

What changed

MGL

BE 0861.864.992
NACE 43.410, Roofing work
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€14,275
2024 · €616,171-€601,896
Equity
€706,639
2024 · €692,364+€14,275
Cash
€19,186
2024 · €776,721-€757,535
Balance sheet total
€802,412
2024 · €989,812-€187,400

Largest movements

2024 to 2025
Assets
  • Cash -€757,535

    down €757,535 (-97.5%), from €776,721 to €19,186

    mainly Receivables within one year (-€632,181) and Other debts (-€139,228)

  • Receivables within one year +€632,181

    up €632,181 (+528.0%), from €119,725 to €751,906

    of which Trade receivables: +€472,943

  • Stocks and contracts -€51,462

    down €51,462 (-97.2%), from €52,962 to €1,500

Equity and liabilities
  • Other debts -€139,228

    no longer reported in 2025 (was €139,228)

  • Trade debts -€67,663

    down €67,663 (-45.2%), from €149,804 to €82,141

  • Profit (loss) carried forward +€14,275

    up €14,275 (+5.6%), from €255,912 to €270,187

Income statement
  • Gross operating margin -€901,146

    down €901,146 (-93.0%), from €969,483 to €68,337

  • Taxes -€175,176

    down €175,176 (-97.8%), from €179,196 to €4,021

  • Other operating charges -€68,508

    down €68,508 (-56.8%), from €120,692 to €52,184

  • Financial charges -€14,891

    down €14,891 (-90.3%), from €16,489 to €1,598

  • Financial income +€13,947

    up €13,947 (+3169779.5%), from €0 to €13,947

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €616,171
Gross operating margin -€901,146
Staff costs +€287
Depreciation -€695
Other operating charges +€68,508
Other operating items +€27,136
Financial income +€13,947
Financial charges +€14,891
Taxes +€175,176
Result 2025 €14,275

Cash bridge derived

cash 2024 to 2025

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.

From operations -€754,403
Investment -€3,132
Financing €0
Cash 2024 €776,721
Net result for the year +€14,275
Depreciation +€10,493
Stocks and contracts +€51,462
Receivables within one year -€632,181
Deferred charges and accrued income +€3,222
Trade debts -€67,663
Tax, wage and social debts +€5,216
Other debts -€139,228
Investment in fixed assets (net) -€3,132
Cash 2025 €19,186
Every line side by side 46 lines
Line Code 2024 2025 Change %
Total assets 20/58 €989,812 €802,412 -€187,400 -18.9%
Fixed assets 21/28 €33,538 €26,176 -€7,362 -22.0%
Tangible fixed assets 22/27 €24,683 €17,321 -€7,362 -29.8%
Plant, machinery and equipment 23 €22,143 €13,914 -€8,229 -37.2%
Furniture and vehicles 24 €875 €2,325 +€1,450 +165.8%
Leasing and similar rights 25 €1,665 €1,082 -€583 -35.0%
Financial fixed assets 28 €8,855 €8,855 = 0.0%
Current assets 29/58 €956,275 €776,236 -€180,038 -18.8%
Stocks and contracts in progress 3 €52,962 €1,500 -€51,462 -97.2%
Stocks 30/36 €52,962 €1,500 -€51,462 -97.2%
Amounts receivable within one year 40/41 €119,725 €751,906 +€632,181 +528.0%
Trade receivables 40 €90,921 €563,865 +€472,943 +520.2%
Other amounts receivable 41 €28,804 €188,042 +€159,238 +552.8%
Cash at bank and in hand 54/58 €776,721 €19,186 -€757,535 -97.5%
Deferred charges and accrued income 490/1 €6,866 €3,643 -€3,222 -46.9%
Total equity and liabilities 10/49 €989,812 €802,412 -€187,400 -18.9%
Equity 10/15 €692,364 €706,639 +€14,275 +2.1%
Reserves 13 €436,452 €436,452 = 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%
Tax-exempt reserves 132 €315,992 €315,992 = 0.0%
Distributable reserves 133 €118,600 €118,600 = 0.0%
Profit (loss) carried forward 14 €255,912 €270,187 +€14,275 +5.6%
Amounts payable 17/49 €297,448 €95,773 -€201,675 -67.8%
Amounts payable within one year 42/48 €297,448 €95,773 -€201,675 -67.8%
Trade debts 44 €149,804 €82,141 -€67,663 -45.2%
Suppliers 440/4 €149,804 €82,141 -€67,663 -45.2%
Taxes, remuneration and social security 45 €8,416 €13,633 +€5,216 +62.0%
Taxes 450/3 €8,416 €13,633 +€5,216 +62.0%
Other amounts payable 47/48 €139,228 - -€139,228
Non-recurring operating income 76A €4,617 - -€4,617
Remuneration, social security and pensions 62 - -€287 -€287
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €9,799 €10,493 +€695 +7.1%
Other operating charges 640/8 €120,692 €52,184 -€68,508 -56.8%
Non-recurring operating charges 66A €27,136 - -€27,136
Gross operating margin 9900 €969,483 €68,337 -€901,146 -93.0%
Operating profit (loss) 9901 €811,856 €5,946 -€805,910 -99.3%
Financial income 75/76B €0 €13,947 +€13,947 +3169779.5%
Recurring financial income 75 €0 €13,947 +€13,947 +3169779.5%
Financial charges 65/66B €16,489 €1,598 -€14,891 -90.3%
Recurring financial charges 65 €16,489 €1,598 -€14,891 -90.3%
Profit (loss) for the period before taxes 9903 €795,367 €18,295 -€777,072 -97.7%
Income taxes 67/77 €179,196 €4,021 -€175,176 -97.8%
Profit (loss) for the period 9904 €616,171 €14,275 -€601,896 -97.7%
Transfer to tax-exempt reserves 689 €307,330 - -€307,330
Profit (loss) for the period to be appropriated 9905 €308,841 €14,275 -€294,566 -95.4%

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 29 September 2026 via checked.be.