MP CONSTRUCTIONS: 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 CONSTRUCTIONS
Largest movements
- Cash -€17,023
down €17,023 (-54.0%), from €31,528 to €14,506
mainly Other debts (-€12,656) and Debts after one year (-€6,165)
- Tangible fixed assets -€5,677
down €5,677 (-24.6%), from €23,071 to €17,394
of which Leasing and similar rights: -€19,085
- Receivables within one year -€4,832
down €4,832 (-10.8%), from €44,854 to €40,022
of which Trade receivables: -€5,856
- Deferred charges and accrued income -€1,755
down €1,755 (-70.4%), from €2,491 to €737
- Other debts -€12,656
down €12,656 (-81.7%), from €15,487 to €2,831
- Debts after one year -€6,165
down €6,165 (-32.6%), from €18,928 to €12,764
- Tax, wage and social debts -€5,581
down €5,581 (-26.5%), from €21,062 to €15,481
of which Taxes: -€14,649
- Trade debts -€4,919
down €4,919 (-50.9%), from €9,668 to €4,748
- Staff costs +€54,463
up €54,463 (+44.3%), from €122,827 to €177,290
- Gross operating margin +€43,966
up €43,966 (+29.2%), from €150,396 to €194,362
- Financial charges +€3,989
up €3,989 (+115%), from €3,455 to €7,444
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.
Derived cash bridge
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 | €102,295 | €73,008 | -€29,286 | -28.6% |
| Fixed assets | 21/28 | €23,321 | €17,644 | -€5,677 | -24.3% |
| Tangible fixed assets | 22/27 | €23,071 | €17,394 | -€5,677 | -24.6% |
| Plant, machinery and equipment | 23 | €3,579 | €2,358 | -€1,221 | -34.1% |
| Furniture and vehicles | 24 | €407 | €15,037 | +€14,630 | +3,596% |
| Leasing and similar rights | 25 | €19,085 | - | -€19,085 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €78,974 | €55,364 | -€23,610 | -29.9% |
| Stocks and contracts in progress | 3 | €100 | €100 | = | 0.0% |
| Stocks | 30/36 | €100 | €100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €44,854 | €40,022 | -€4,832 | -10.8% |
| Trade receivables | 40 | €40,062 | €34,205 | -€5,856 | -14.6% |
| Other amounts receivable | 41 | €4,792 | €5,816 | +€1,024 | +21.4% |
| Cash at bank and in hand | 54/58 | €31,528 | €14,506 | -€17,023 | -54.0% |
| Deferred charges and accrued income | 490/1 | €2,491 | €737 | -€1,755 | -70.4% |
| Total equity and liabilities | 10/49 | €102,295 | €73,008 | -€29,286 | -28.6% |
| Equity | 10/15 | €6,375 | €6,157 | -€218 | -3.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,085 | -€14,303 | -€218 | -1.5% |
| Amounts payable | 17/49 | €95,919 | €66,851 | -€29,068 | -30.3% |
| Amounts payable after more than one year | 17 | €18,928 | €12,764 | -€6,165 | -32.6% |
| Financial debts | 170/4 | €18,928 | €12,764 | -€6,165 | -32.6% |
| Amounts payable within one year | 42/48 | €76,991 | €54,087 | -€22,904 | -29.7% |
| Current portion of amounts payable after more than one year | 42 | €5,774 | €6,028 | +€254 | +4.4% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €9,668 | €4,748 | -€4,919 | -50.9% |
| Suppliers | 440/4 | €9,668 | €4,748 | -€4,919 | -50.9% |
| Taxes, remuneration and social security | 45 | €21,062 | €15,481 | -€5,581 | -26.5% |
| Taxes | 450/3 | €15,434 | €786 | -€14,649 | -94.9% |
| Remuneration and social security | 454/9 | €5,628 | €14,695 | +€9,067 | +161% |
| Other amounts payable | 47/48 | €15,487 | €2,831 | -€12,656 | -81.7% |
| Remuneration, social security and pensions | 62 | €122,827 | €177,290 | +€54,463 | +44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,989 | €8,187 | +€1,198 | +17.1% |
| Other operating charges | 640/8 | €574 | €1,672 | +€1,098 | +191% |
| Non-recurring operating charges | 66A | €11,645 | - | -€11,645 | |
| Gross operating margin | 9900 | €150,396 | €194,362 | +€43,966 | +29.2% |
| Operating profit (loss) | 9901 | €8,360 | €7,212 | -€1,148 | -13.7% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €3,455 | €7,444 | +€3,989 | +115% |
| Recurring financial charges | 65 | €3,455 | €7,444 | +€3,989 | +115% |
| Profit (loss) for the period before taxes | 9903 | €4,906 | -€218 | -€5,124 | |
| Profit (loss) for the period | 9904 | €4,906 | -€218 | -€5,124 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,906 | -€218 | -€5,124 |
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 14 October 2026 via checked.be.