MP 2: 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.
MP 2
Largest movements
- Tangible fixed assets -€7,859
down €7,859 (-10.5%), from €74,618 to €66,759
- Cash +€1,313
up €1,313 (+132.3%), from €992 to €2,305
mainly Depreciation (+€7,859) and Trade debts (+€55)
- Profit (loss) carried forward -€6,593
down €6,593 (-3.2%), from -€204,770 to -€211,363
- Depreciation -€9,935
down €9,935 (-55.8%), from €17,793 to €7,859
- Gross operating margin +€2,550
up €2,550 (+331.9%), from €768 to €3,318
- Other operating charges +€71
up €71 (+3.7%), from €1,894 to €1,965
- Financial charges +€35
up €35 (+67.6%), from €52 to €87
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 | €75,610 | €69,064 | -€6,546 | -8.7% |
| Fixed assets | 21/28 | €74,618 | €66,759 | -€7,859 | -10.5% |
| Tangible fixed assets | 22/27 | €74,618 | €66,759 | -€7,859 | -10.5% |
| Land and buildings | 22 | €74,618 | €66,759 | -€7,859 | -10.5% |
| Current assets | 29/58 | €992 | €2,305 | +€1,313 | +132.3% |
| Cash at bank and in hand | 54/58 | €992 | €2,305 | +€1,313 | +132.3% |
| Total equity and liabilities | 10/49 | €75,610 | €69,064 | -€6,546 | -8.7% |
| Equity | 10/15 | €9,583 | €2,990 | -€6,593 | -68.8% |
| Contributions | 10/11 | €209,713 | €209,713 | = | 0.0% |
| Reserves | 13 | €4,641 | €4,641 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,641 | €4,641 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€204,770 | -€211,363 | -€6,593 | -3.2% |
| Provisions and deferred taxes | 16 | €2,390 | €2,390 | = | 0.0% |
| Deferred taxes | 168 | €2,390 | €2,390 | = | 0.0% |
| Amounts payable | 17/49 | €63,637 | €63,684 | +€47 | +0.1% |
| Amounts payable within one year | 42/48 | €63,637 | €63,684 | +€47 | +0.1% |
| Trade debts | 44 | €2,330 | €2,385 | +€55 | +2.3% |
| Suppliers | 440/4 | €2,330 | €2,385 | +€55 | +2.3% |
| Other amounts payable | 47/48 | €61,307 | €61,299 | -€8 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,793 | €7,859 | -€9,935 | -55.8% |
| Other operating charges | 640/8 | €1,894 | €1,965 | +€71 | +3.7% |
| Gross operating margin | 9900 | €768 | €3,318 | +€2,550 | +331.9% |
| Operating profit (loss) | 9901 | -€18,919 | -€6,506 | +€12,413 | +65.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €52 | €87 | +€35 | +67.6% |
| Recurring financial charges | 65 | €52 | €87 | +€35 | +67.6% |
| Profit (loss) for the period before taxes | 9903 | -€18,971 | -€6,593 | +€12,378 | +65.2% |
| Profit (loss) for the period | 9904 | -€18,971 | -€6,593 | +€12,378 | +65.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,971 | -€6,593 | +€12,378 | +65.2% |
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 29 September 2026 via checked.be.