MNB AUTO PARTNER: 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.
MNB AUTO PARTNER
Largest movements
- Cash +€83,566
up €83,566 (+68.2%), from €122,563 to €206,128
mainly Trade debts (+€54,713) and Net result for the year (+€47,820)
- Receivables within one year +€36,940
up €36,940 (+38.4%), from €96,208 to €133,148
of which Other amounts receivable: +€20,440
- Intangible fixed assets -€15,500
down €15,500 (-67.8%), from €22,875 to €7,375
- Trade debts +€54,713
up €54,713 (+57.3%), from €95,490 to €150,203
of which Suppliers: +€120,900
- Tax, wage and social debts +€31,388
up €31,388 (+125.6%), from €24,988 to €56,377
of which Taxes: +€21,117
- Other debts +€12,271
up €12,271 (+59.8%), from €20,529 to €32,800
- Profit (loss) carried forward +€7,820
up €7,820 (+5.3%), from €147,435 to €155,255
- Gross operating margin +€95,180
up €95,180 (+70.9%), from €134,298 to €229,477
- Staff costs +€59,654
up €59,654 (+133.9%), from €44,557 to €104,211
- Taxes +€30,427
new in 2025: €30,427
- Depreciation +€8,195
up €8,195 (+32.9%), from €24,922 to €33,117
- Other operating charges +€4,964
up €4,964 (+59.8%), from €8,301 to €13,265
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.
Cash bridge derived
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 | €293,442 | €399,634 | +€106,192 | +36.2% |
| Fixed assets | 21/28 | €73,999 | €59,826 | -€14,173 | -19.2% |
| Intangible fixed assets | 21 | €22,875 | €7,375 | -€15,500 | -67.8% |
| Tangible fixed assets | 22/27 | €51,124 | €52,451 | +€1,327 | +2.6% |
| Plant, machinery and equipment | 23 | €7,122 | €5,847 | -€1,276 | -17.9% |
| Furniture and vehicles | 24 | €44,001 | €46,604 | +€2,603 | +5.9% |
| Current assets | 29/58 | €219,443 | €339,808 | +€120,365 | +54.9% |
| Amounts receivable within one year | 40/41 | €96,208 | €133,148 | +€36,940 | +38.4% |
| Trade receivables | 40 | €37,158 | €53,659 | +€16,500 | +44.4% |
| Other amounts receivable | 41 | €59,049 | €79,489 | +€20,440 | +34.6% |
| Cash at bank and in hand | 54/58 | €122,563 | €206,128 | +€83,566 | +68.2% |
| Deferred charges and accrued income | 490/1 | €673 | €532 | -€141 | -21.0% |
| Total equity and liabilities | 10/49 | €293,442 | €399,634 | +€106,192 | +36.2% |
| Equity | 10/15 | €152,435 | €160,255 | +€7,820 | +5.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €147,435 | €155,255 | +€7,820 | +5.3% |
| Amounts payable | 17/49 | €141,007 | €239,379 | +€98,372 | +69.8% |
| Amounts payable within one year | 42/48 | €141,007 | €239,379 | +€98,372 | +69.8% |
| Trade debts | 44 | €95,490 | €150,203 | +€54,713 | +57.3% |
| Suppliers | 440/4 | €29,303 | €150,203 | +€120,900 | +412.6% |
| Bills of exchange payable | 441 | €66,187 | - | -€66,187 | |
| Taxes, remuneration and social security | 45 | €24,988 | €56,377 | +€31,388 | +125.6% |
| Taxes | 450/3 | €21,003 | €42,120 | +€21,117 | +100.5% |
| Remuneration and social security | 454/9 | €3,986 | €14,257 | +€10,271 | +257.7% |
| Other amounts payable | 47/48 | €20,529 | €32,800 | +€12,271 | +59.8% |
| Remuneration, social security and pensions | 62 | €44,557 | €104,211 | +€59,654 | +133.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,922 | €33,117 | +€8,195 | +32.9% |
| Other operating charges | 640/8 | €8,301 | €13,265 | +€4,964 | +59.8% |
| Gross operating margin | 9900 | €134,298 | €229,477 | +€95,180 | +70.9% |
| Operating profit (loss) | 9901 | €56,517 | €78,885 | +€22,367 | +39.6% |
| Financial income | 75/76B | €26 | €21 | -€5 | -20.8% |
| Recurring financial income | 75 | €26 | €21 | -€5 | -20.8% |
| Financial charges | 65/66B | €4,884 | €658 | -€4,226 | -86.5% |
| Recurring financial charges | 65 | €4,884 | €658 | -€4,226 | -86.5% |
| Profit (loss) for the period before taxes | 9903 | €51,659 | €78,247 | +€26,588 | +51.5% |
| Income taxes | 67/77 | - | €30,427 | +€30,427 | |
| Profit (loss) for the period | 9904 | €51,659 | €47,820 | -€3,840 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,659 | €47,820 | -€3,840 | -7.4% |
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 9 October 2026 via checked.be.