MK & D PRESTIGE: 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.
MK & D PRESTIGE
Largest movements
- Tangible fixed assets -€25,395
down €25,395 (-47.5%), from €53,518 to €28,123
of which Furniture and vehicles: -€23,768
- Deferred charges and accrued income -€6,098
down €6,098 (-24.2%), from €25,170 to €19,072
- Intangible fixed assets -€2,073
down €2,073 (-37.1%), from €5,590 to €3,517
- Other debts -€32,110
down €32,110 (-79.5%), from €40,383 to €8,273
- Accrued charges and deferred income -€8,895
down €8,895 (-37.6%), from €23,628 to €14,733
- Trade debts +€5,796
up €5,796 (+35.7%), from €16,244 to €22,040
- Tax, wage and social debts +€5,541
up €5,541 (+33.0%), from €16,791 to €22,332
of which Remuneration and social security: +€5,587
- Profit (loss) carried forward -€1,922
down €1,922 (-2.7%), from -€70,971 to -€72,893
- Turnover -€99,159
down €99,159 (-46.7%), from €212,310 to €113,151
- Gross operating margin -€54,892
down €54,892 (-52.2%), from €105,148 to €50,257
- Purchases and services -€42,075
down €42,075 (-37.2%), from €113,057 to €70,982
- Staff costs +€3,775
up €3,775 (+13.4%), from €28,253 to €32,028
- Depreciation -€2,438
down €2,438 (-13.9%), from €17,566 to €15,128
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €189,397 | €157,808 | -€31,589 | -16.7% |
| Formation expenses | 20 | €1,120 | €840 | -€280 | -25.0% |
| Fixed assets | 21/28 | €73,855 | €46,549 | -€27,306 | -37.0% |
| Intangible fixed assets | 21 | €5,590 | €3,517 | -€2,073 | -37.1% |
| Tangible fixed assets | 22/27 | €53,518 | €28,123 | -€25,395 | -47.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €44,221 | €20,453 | -€23,768 | -53.7% |
| Leasing and similar rights | 25 | €856 | - | -€856 | |
| Other tangible fixed assets | 26 | €8,440 | €7,670 | -€771 | -9.1% |
| Financial fixed assets | 28 | €14,747 | €14,909 | +€162 | +1.1% |
| Current assets | 29/58 | €114,423 | €110,419 | -€4,004 | -3.5% |
| Stocks and contracts in progress | 3 | €12,922 | €13,032 | +€110 | +0.9% |
| Stocks | 30/36 | €12,922 | €13,032 | +€110 | +0.9% |
| Amounts receivable within one year | 40/41 | €39,772 | €40,392 | +€619 | +1.6% |
| Trade receivables | 40 | €21,860 | €24,357 | +€2,497 | +11.4% |
| Other amounts receivable | 41 | €17,913 | €16,035 | -€1,878 | -10.5% |
| Cash at bank and in hand | 54/58 | €36,559 | €37,924 | +€1,365 | +3.7% |
| Deferred charges and accrued income | 490/1 | €25,170 | €19,072 | -€6,098 | -24.2% |
| Total equity and liabilities | 10/49 | €189,397 | €157,808 | -€31,589 | -16.7% |
| Equity | 10/15 | -€52,371 | -€54,293 | -€1,922 | -3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,971 | -€72,893 | -€1,922 | -2.7% |
| Amounts payable | 17/49 | €241,768 | €212,100 | -€29,668 | -12.3% |
| Amounts payable after more than one year | 17 | €141,700 | €141,700 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Other amounts payable | 178/9 | €41,700 | €41,700 | = | 0.0% |
| Amounts payable within one year | 42/48 | €76,440 | €55,667 | -€20,773 | -27.2% |
| Financial debts | 43 | €3,022 | €3,022 | = | 0.0% |
| Credit institutions | 430/8 | €3,022 | €3,022 | = | 0.0% |
| Trade debts | 44 | €16,244 | €22,040 | +€5,796 | +35.7% |
| Suppliers | 440/4 | €16,244 | €22,040 | +€5,796 | +35.7% |
| Taxes, remuneration and social security | 45 | €16,791 | €22,332 | +€5,541 | +33.0% |
| Taxes | 450/3 | €45 | - | -€45 | |
| Remuneration and social security | 454/9 | €16,745 | €22,332 | +€5,587 | +33.4% |
| Other amounts payable | 47/48 | €40,383 | €8,273 | -€32,110 | -79.5% |
| Accrued charges and deferred income | 492/3 | €23,628 | €14,733 | -€8,895 | -37.6% |
| Turnover | 70 | €212,310 | €113,151 | -€99,159 | -46.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €113,057 | €70,982 | -€42,075 | -37.2% |
| Remuneration, social security and pensions | 62 | €28,253 | €32,028 | +€3,775 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,566 | €15,128 | -€2,438 | -13.9% |
| Other operating charges | 640/8 | €9,982 | €8,597 | -€1,385 | -13.9% |
| Non-recurring operating charges | 66A | €27,950 | - | -€27,950 | |
| Gross operating margin | 9900 | €105,148 | €50,257 | -€54,892 | -52.2% |
| Operating profit (loss) | 9901 | €21,397 | -€5,497 | -€26,894 | |
| Financial income | 75/76B | €67 | €1,047 | +€980 | +1,467% |
| Recurring financial income | 75 | €67 | €254 | +€187 | +280% |
| Non-recurring financial income | 76B | - | €793 | +€793 | |
| Financial charges | 65/66B | €2,148 | €925 | -€1,223 | -56.9% |
| Recurring financial charges | 65 | €2,148 | €925 | -€1,223 | -56.9% |
| Profit (loss) for the period before taxes | 9903 | €19,316 | -€5,375 | -€24,691 | |
| Income taxes | 67/77 | €20 | €69 | +€49 | +246% |
| Profit (loss) for the period | 9904 | €19,296 | -€5,444 | -€24,740 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,296 | -€5,444 | -€24,740 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.