MLA ADVISORY: 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.
MLA ADVISORY
Largest movements
- Tangible fixed assets +€50,536
up €50,536 (+3289.9%), from €1,536 to €52,072
- Receivables within one year +€19,381
up €19,381 (+139.0%), from €13,939 to €33,321
of which Other amounts receivable: +€23,350
- Intangible fixed assets +€13,517
new in 2024: €13,517
- Cash -€13,298
down €13,298 (-96.1%), from €13,836 to €538
mainly Investment in fixed assets (net) (-€65,279) and Receivables within one year (-€19,381)
- Deferred charges and accrued income -€2,910
no longer reported in 2024 (was €2,910)
- Debts after one year +€46,275
new in 2024: €46,275
- Reserves +€11,982
up €11,982 (+64.3%), from €18,633 to €30,615
- Current portion of long-term debt +€10,226
new in 2024: €10,226
- Tax, wage and social debts -€7,314
down €7,314 (-83.5%), from €8,762 to €1,448
of which Taxes: -€7,154
- Trade debts +€3,705
up €3,705 (+69.3%), from €5,347 to €9,052
- Other operating charges +€14,404
up €14,404 (+7307.4%), from €197 to €14,601
- Gross operating margin +€4,585
up €4,585 (+18.7%), from €24,542 to €29,127
- Taxes -€3,623
down €3,623 (-69.5%), from €5,210 to €1,587
- Depreciation +€1,076
up €1,076 (+214.0%), from €503 to €1,578
- Financial income +€867
up €867 (+2891466.7%), from €0 to €867
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.
Cash bridge derived
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 | €35,741 | €100,616 | +€64,874 | +181.5% |
| Formation expenses | 20 | €1,430 | €1,078 | -€352 | -24.6% |
| Fixed assets | 21/28 | €1,627 | €65,680 | +€64,053 | +3937.1% |
| Intangible fixed assets | 21 | - | €13,517 | +€13,517 | |
| Tangible fixed assets | 22/27 | €1,536 | €52,072 | +€50,536 | +3289.9% |
| Furniture and vehicles | 24 | €1,536 | €52,072 | +€50,536 | +3289.9% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €32,685 | €33,858 | +€1,173 | +3.6% |
| Amounts receivable within one year | 40/41 | €13,939 | €33,321 | +€19,381 | +139.0% |
| Trade receivables | 40 | €13,939 | €9,970 | -€3,969 | -28.5% |
| Other amounts receivable | 41 | - | €23,350 | +€23,350 | |
| Current investments | 50/53 | €2,000 | - | -€2,000 | |
| Cash at bank and in hand | 54/58 | €13,836 | €538 | -€13,298 | -96.1% |
| Deferred charges and accrued income | 490/1 | €2,910 | - | -€2,910 | |
| Total equity and liabilities | 10/49 | €35,741 | €100,616 | +€64,874 | +181.5% |
| Equity | 10/15 | €21,633 | €33,615 | +€11,982 | +55.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,633 | €30,615 | +€11,982 | +64.3% |
| Distributable reserves | 133 | €18,633 | €30,615 | +€11,982 | +64.3% |
| Amounts payable | 17/49 | €14,109 | €67,001 | +€52,892 | +374.9% |
| Amounts payable after more than one year | 17 | - | €46,275 | +€46,275 | |
| Financial debts | 170/4 | - | €46,275 | +€46,275 | |
| Amounts payable within one year | 42/48 | €14,109 | €20,726 | +€6,617 | +46.9% |
| Current portion of amounts payable after more than one year | 42 | - | €10,226 | +€10,226 | |
| Trade debts | 44 | €5,347 | €9,052 | +€3,705 | +69.3% |
| Suppliers | 440/4 | €5,347 | €9,052 | +€3,705 | +69.3% |
| Taxes, remuneration and social security | 45 | €8,762 | €1,448 | -€7,314 | -83.5% |
| Taxes | 450/3 | €8,602 | €1,448 | -€7,154 | -83.2% |
| Remuneration and social security | 454/9 | €160 | - | -€160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €503 | €1,578 | +€1,076 | +214.0% |
| Other operating charges | 640/8 | €197 | €14,601 | +€14,404 | +7307.4% |
| Gross operating margin | 9900 | €24,542 | €29,127 | +€4,585 | +18.7% |
| Operating profit (loss) | 9901 | €23,843 | €12,948 | -€10,894 | -45.7% |
| Financial income | 75/76B | €0 | €867 | +€867 | +2891466.7% |
| Recurring financial income | 75 | €0 | €867 | +€867 | +2891466.7% |
| Financial charges | 65/66B | - | €246 | +€246 | |
| Recurring financial charges | 65 | - | €246 | +€246 | |
| Profit (loss) for the period before taxes | 9903 | €23,843 | €13,570 | -€10,273 | -43.1% |
| Income taxes | 67/77 | €5,210 | €1,587 | -€3,623 | -69.5% |
| Profit (loss) for the period | 9904 | €18,633 | €11,982 | -€6,650 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,633 | €11,982 | -€6,650 | -35.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.