Mister P.: 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.
Mister P.
Largest movements
- Tangible fixed assets +€28,001
up €28,001 (+76.2%), from €36,728 to €64,729
of which Furniture and vehicles: +€25,012
- Receivables within one year +€20,178
up €20,178 (+59.3%), from €34,018 to €54,196
of which Trade receivables: +€19,723
- Cash -€18,960
down €18,960 (-39.6%), from €47,892 to €28,932
mainly Contributions, distributions and other (-€73,462) and Investment in fixed assets (net) (-€37,609)
- Financial fixed assets +€5,000
up €5,000 (+357%), from €1,400 to €6,400
- Deferred charges and accrued income +€3,365
up €3,365 (+113%), from €2,978 to €6,343
- Trade debts +€30,227
up €30,227 (+166%), from €18,157 to €48,384
- Tax, wage and social debts +€10,150
up €10,150 (+173%), from €5,872 to €16,022
- Profit (loss) carried forward +€9,800
up €9,800 (+467%), from €2,100 to €11,900
- Current portion of long-term debt -€6,885
down €6,885 (-100%), from €6,885 to €0
- Other debts -€5,627
down €5,627 (-6.3%), from €88,920 to €83,293
- Depreciation -€12,165
down €12,165 (-72.5%), from €16,773 to €4,608
- Gross operating margin +€8,251
up €8,251 (+7.2%), from €114,727 to €122,979
- Other operating charges +€6,925
up €6,925 (+521%), from €1,329 to €8,254
- Taxes +€3,870
up €3,870 (+17.1%), from €22,675 to €26,545
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 | €123,015 | €160,599 | +€37,584 | +30.6% |
| Fixed assets | 21/28 | €38,128 | €71,129 | +€33,001 | +86.6% |
| Tangible fixed assets | 22/27 | €36,728 | €64,729 | +€28,001 | +76.2% |
| Plant, machinery and equipment | 23 | €5,187 | €5,803 | +€616 | +11.9% |
| Furniture and vehicles | 24 | €31,540 | €56,552 | +€25,012 | +79.3% |
| Other tangible fixed assets | 26 | - | €2,373 | +€2,373 | |
| Financial fixed assets | 28 | €1,400 | €6,400 | +€5,000 | +357% |
| Current assets | 29/58 | €84,887 | €89,470 | +€4,583 | +5.4% |
| Amounts receivable within one year | 40/41 | €34,018 | €54,196 | +€20,178 | +59.3% |
| Trade receivables | 40 | €26,692 | €46,416 | +€19,723 | +73.9% |
| Other amounts receivable | 41 | €7,325 | €7,780 | +€455 | +6.2% |
| Cash at bank and in hand | 54/58 | €47,892 | €28,932 | -€18,960 | -39.6% |
| Deferred charges and accrued income | 490/1 | €2,978 | €6,343 | +€3,365 | +113% |
| Total equity and liabilities | 10/49 | €123,015 | €160,599 | +€37,584 | +30.6% |
| Equity | 10/15 | €3,100 | €12,900 | +€9,800 | +316% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,100 | €11,900 | +€9,800 | +467% |
| Amounts payable | 17/49 | €119,915 | €147,699 | +€27,784 | +23.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €119,915 | €147,699 | +€27,784 | +23.2% |
| Current portion of amounts payable after more than one year | 42 | €6,885 | €0 | -€6,885 | -100% |
| Financial debts | 43 | €80 | €0 | -€80 | -100% |
| Credit institutions | 430/8 | €80 | €0 | -€80 | -100% |
| Trade debts | 44 | €18,157 | €48,384 | +€30,227 | +166% |
| Suppliers | 440/4 | €18,157 | €48,384 | +€30,227 | +166% |
| Taxes, remuneration and social security | 45 | €5,872 | €16,022 | +€10,150 | +173% |
| Taxes | 450/3 | €5,872 | €16,022 | +€10,150 | +173% |
| Other amounts payable | 47/48 | €88,920 | €83,293 | -€5,627 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,773 | €4,608 | -€12,165 | -72.5% |
| Other operating charges | 640/8 | €1,329 | €8,254 | +€6,925 | +521% |
| Gross operating margin | 9900 | €114,727 | €122,979 | +€8,251 | +7.2% |
| Operating profit (loss) | 9901 | €96,625 | €110,117 | +€13,492 | +14.0% |
| Financial income | 75/76B | €50 | €0 | -€50 | -99.8% |
| Recurring financial income | 75 | €50 | €0 | -€50 | -99.8% |
| Financial charges | 65/66B | €616 | €310 | -€306 | -49.7% |
| Recurring financial charges | 65 | €616 | €310 | -€306 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €96,059 | €109,807 | +€13,748 | +14.3% |
| Income taxes | 67/77 | €22,675 | €26,545 | +€3,870 | +17.1% |
| Profit (loss) for the period | 9904 | €73,385 | €83,262 | +€9,878 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €73,385 | €83,262 | +€9,878 | +13.5% |
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 20 October 2026 via checked.be.