MP CONSTRUCTION: 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 CONSTRUCTION
Largest movements
- Receivables within one year -€55,555
down €55,555 (-22.9%), from €243,099 to €187,544
of which Trade receivables: -€65,552
- Receivables after one year +€40,000
up €40,000 (+71.4%), from €56,000 to €96,000
- Cash -€4,574
down €4,574 (-12.0%), from €38,146 to €33,572
mainly Trade debts (-€59,140) and Contributions, distributions and other (-€50,000)
- Trade debts -€59,140
down €59,140 (-62.8%), from €94,106 to €34,966
of which Bills of exchange payable: -€55,640
- Other debts +€41,000
up €41,000 (+117.1%), from €35,000 to €76,000
- Profit (loss) carried forward -€14,079
down €14,079 (-8.5%), from €165,583 to €151,504
- Tax, wage and social debts +€12,109
up €12,109 (+42.9%), from €28,195 to €40,304
of which Taxes: +€9,636
- Gross operating margin +€62,373
up €62,373 (+452.0%), from €13,798 to €76,171
- Purchases and services -€53,123
down €53,123 (-16.8%), from €316,022 to €262,900
- Other operating charges +€28,665
up €28,665 (+3010.1%), from €952 to €29,617
- Turnover +€10,341
up €10,341 (+3.1%), from €328,730 to €339,070
- Taxes +€4,163
up €4,163 (+134.2%), from €3,102 to €7,265
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 | €340,144 | €320,034 | -€20,110 | -5.9% |
| Fixed assets | 21/28 | €1,441 | €2,718 | +€1,277 | +88.6% |
| Tangible fixed assets | 22/27 | €1,216 | €912 | -€304 | -25.0% |
| Plant, machinery and equipment | 23 | €1,216 | €912 | -€304 | -25.0% |
| Financial fixed assets | 28 | €225 | €1,806 | +€1,581 | +702.6% |
| Current assets | 29/58 | €338,703 | €317,316 | -€21,387 | -6.3% |
| Amounts receivable after more than one year | 29 | €56,000 | €96,000 | +€40,000 | +71.4% |
| Other amounts receivable | 291 | €56,000 | €96,000 | +€40,000 | +71.4% |
| Amounts receivable within one year | 40/41 | €243,099 | €187,544 | -€55,555 | -22.9% |
| Trade receivables | 40 | €138,468 | €72,916 | -€65,552 | -47.3% |
| Other amounts receivable | 41 | €104,631 | €114,628 | +€9,998 | +9.6% |
| Cash at bank and in hand | 54/58 | €38,146 | €33,572 | -€4,574 | -12.0% |
| Deferred charges and accrued income | 490/1 | €1,459 | €200 | -€1,259 | -86.3% |
| Total equity and liabilities | 10/49 | €340,144 | €320,034 | -€20,110 | -5.9% |
| Equity | 10/15 | €173,953 | €159,874 | -€14,079 | -8.1% |
| Contributions | 10/11 | €6,510 | €6,510 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,583 | €151,504 | -€14,079 | -8.5% |
| Provisions and deferred taxes | 16 | €8,890 | €8,890 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €8,890 | €8,890 | = | 0.0% |
| Other liabilities and charges | 164/5 | €8,890 | €8,890 | = | 0.0% |
| Amounts payable | 17/49 | €157,301 | €151,270 | -€6,031 | -3.8% |
| Amounts payable within one year | 42/48 | €157,301 | €151,270 | -€6,031 | -3.8% |
| Trade debts | 44 | €94,106 | €34,966 | -€59,140 | -62.8% |
| Suppliers | 440/4 | €5,649 | €2,150 | -€3,500 | -61.9% |
| Bills of exchange payable | 441 | €88,456 | €32,816 | -€55,640 | -62.9% |
| Taxes, remuneration and social security | 45 | €28,195 | €40,304 | +€12,109 | +42.9% |
| Taxes | 450/3 | €24,730 | €34,366 | +€9,636 | +39.0% |
| Remuneration and social security | 454/9 | €3,465 | €5,938 | +€2,473 | +71.4% |
| Other amounts payable | 47/48 | €35,000 | €76,000 | +€41,000 | +117.1% |
| Turnover | 70 | €328,730 | €339,070 | +€10,341 | +3.1% |
| Non-recurring operating income | 76A | €1,091 | - | -€1,091 | |
| Goods, raw materials, services and sundry goods | 60/61 | €316,022 | €262,900 | -€53,123 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €304 | €304 | = | 0.0% |
| Other operating charges | 640/8 | €952 | €29,617 | +€28,665 | +3010.1% |
| Non-recurring operating charges | 66A | €1,091 | - | -€1,091 | |
| Gross operating margin | 9900 | €13,798 | €76,171 | +€62,373 | +452.0% |
| Operating profit (loss) | 9901 | €11,451 | €46,249 | +€34,798 | +303.9% |
| Financial charges | 65/66B | €758 | €3,064 | +€2,306 | +304.0% |
| Recurring financial charges | 65 | €758 | €3,064 | +€2,306 | +304.0% |
| Profit (loss) for the period before taxes | 9903 | €10,693 | €43,185 | +€32,492 | +303.9% |
| Income taxes | 67/77 | €3,102 | €7,265 | +€4,163 | +134.2% |
| Profit (loss) for the period | 9904 | €7,591 | €35,921 | +€28,330 | +373.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,591 | €35,921 | +€28,330 | +373.2% |
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.