MP CONCEPTS: 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.
MP CONCEPTS
Largest movements
- Current investments +€75,000
new in 2025: €75,000
- Receivables within one year -€21,904
down €21,904 (-34.1%), from €64,282 to €42,378
of which Trade receivables: -€24,805
- Cash -€17,085
down €17,085 (-37.4%), from €45,679 to €28,594
mainly Current investments (-€75,000) and Tax, wage and social debts (-€4,321)
- Reserves +€37,162
up €37,162 (+31.4%), from €118,486 to €155,649
- Tax, wage and social debts -€4,321
down €4,321 (-66.9%), from €6,458 to €2,137
- Trade debts +€2,709
up €2,709 (+168.5%), from €1,607 to €4,316
- Gross operating margin -€13,402
down €13,402 (-20.3%), from €66,054 to €52,652
- Taxes -€2,149
down €2,149 (-12.8%), from €16,786 to €14,637
- Staff costs -€1,984
down €1,984 (-76.2%), from €2,602 to €618
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 | €133,121 | €169,235 | +€36,115 | +27.1% |
| Fixed assets | 21/28 | €23,160 | €23,160 | = | 0.0% |
| Tangible fixed assets | 22/27 | €23,160 | €23,160 | = | 0.0% |
| Plant, machinery and equipment | 23 | €23,160 | €23,160 | = | 0.0% |
| Current assets | 29/58 | €109,961 | €146,076 | +€36,115 | +32.8% |
| Amounts receivable within one year | 40/41 | €64,282 | €42,378 | -€21,904 | -34.1% |
| Trade receivables | 40 | €60,500 | €35,695 | -€24,805 | -41.0% |
| Other amounts receivable | 41 | €3,782 | €6,683 | +€2,901 | +76.7% |
| Current investments | 50/53 | - | €75,000 | +€75,000 | |
| Cash at bank and in hand | 54/58 | €45,679 | €28,594 | -€17,085 | -37.4% |
| Deferred charges and accrued income | 490/1 | - | €104 | +€104 | |
| Total equity and liabilities | 10/49 | €133,121 | €169,235 | +€36,115 | +27.1% |
| Equity | 10/15 | €124,686 | €161,849 | +€37,162 | +29.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €118,486 | €155,649 | +€37,162 | +31.4% |
| Distributable reserves | 133 | €118,486 | €155,649 | +€37,162 | +31.4% |
| Amounts payable | 17/49 | €8,434 | €7,387 | -€1,048 | -12.4% |
| Amounts payable within one year | 42/48 | €8,434 | €7,387 | -€1,048 | -12.4% |
| Trade debts | 44 | €1,607 | €4,316 | +€2,709 | +168.5% |
| Suppliers | 440/4 | €1,607 | €4,316 | +€2,709 | +168.5% |
| Taxes, remuneration and social security | 45 | €6,458 | €2,137 | -€4,321 | -66.9% |
| Taxes | 450/3 | €6,458 | €2,137 | -€4,321 | -66.9% |
| Other amounts payable | 47/48 | €369 | €933 | +€565 | +153.2% |
| Non-recurring operating income | 76A | €1,626 | - | -€1,626 | |
| Remuneration, social security and pensions | 62 | €2,602 | €618 | -€1,984 | -76.2% |
| Other operating charges | 640/8 | €62 | €430 | +€368 | +594.2% |
| Gross operating margin | 9900 | €66,054 | €52,652 | -€13,402 | -20.3% |
| Operating profit (loss) | 9901 | €63,390 | €51,603 | -€11,787 | -18.6% |
| Financial income | 75/76B | €182 | €217 | +€35 | +19.2% |
| Recurring financial income | 75 | €182 | €217 | +€35 | +19.2% |
| Financial charges | 65/66B | €111 | €21 | -€90 | -81.2% |
| Recurring financial charges | 65 | €111 | €21 | -€90 | -81.2% |
| Profit (loss) for the period before taxes | 9903 | €63,461 | €51,800 | -€11,661 | -18.4% |
| Income taxes | 67/77 | €16,786 | €14,637 | -€2,149 | -12.8% |
| Profit (loss) for the period | 9904 | €46,674 | €37,162 | -€9,512 | -20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,674 | €37,162 | -€9,512 | -20.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.