MP DESIGN: 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 DESIGN
Largest movements
- Receivables within one year +€21,283
up €21,283 (+379.6%), from €5,606 to €26,890
of which Trade receivables: +€20,482
- Tangible fixed assets +€5,228
up €5,228 (+74.9%), from €6,979 to €12,207
- Cash +€2,515
up €2,515 (+23.5%), from €10,723 to €13,239
mainly Trade debts (+€17,854) and Tax, wage and social debts (+€6,168)
- Stocks and contracts -€1,286
down €1,286 (-33.6%), from €3,826 to €2,541
- Trade debts +€17,854
up €17,854 (+938.3%), from €1,903 to €19,756
- Tax, wage and social debts +€6,168
up €6,168 (+887.8%), from €695 to €6,863
of which Remuneration and social security: +€4,000
- Other debts +€4,880
up €4,880 (+108.1%), from €4,516 to €9,397
- Current portion of long-term debt -€3,451
down €3,451 (-85.6%), from €4,030 to €579
- Profit (loss) carried forward +€3,399
up €3,399 (+32.9%), from €10,338 to €13,737
- Gross operating margin +€4,993
up €4,993 (+68.0%), from €7,345 to €12,337
- Other operating charges +€2,257
up €2,257 (+209.7%), from €1,076 to €3,334
- Taxes -€559
down €559 (-22.8%), from €2,446 to €1,887
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 | €27,135 | €55,331 | +€28,196 | +103.9% |
| Fixed assets | 21/28 | €6,979 | €12,207 | +€5,228 | +74.9% |
| Tangible fixed assets | 22/27 | €6,979 | €12,207 | +€5,228 | +74.9% |
| Furniture and vehicles | 24 | €6,979 | €12,207 | +€5,228 | +74.9% |
| Current assets | 29/58 | €20,156 | €43,124 | +€22,968 | +114.0% |
| Stocks and contracts in progress | 3 | €3,826 | €2,541 | -€1,286 | -33.6% |
| Stocks | 30/36 | €3,826 | €2,541 | -€1,286 | -33.6% |
| Amounts receivable within one year | 40/41 | €5,606 | €26,890 | +€21,283 | +379.6% |
| Trade receivables | 40 | €3,558 | €24,040 | +€20,482 | +575.6% |
| Other amounts receivable | 41 | €2,048 | €2,850 | +€802 | +39.1% |
| Cash at bank and in hand | 54/58 | €10,723 | €13,239 | +€2,515 | +23.5% |
| Deferred charges and accrued income | 490/1 | - | €455 | +€455 | |
| Total equity and liabilities | 10/49 | €27,135 | €55,331 | +€28,196 | +103.9% |
| Equity | 10/15 | €15,338 | €18,737 | +€3,399 | +22.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,338 | €13,737 | +€3,399 | +32.9% |
| Amounts payable | 17/49 | €11,797 | €36,595 | +€24,797 | +210.2% |
| Amounts payable after more than one year | 17 | €579 | - | -€579 | |
| Financial debts | 170/4 | €579 | - | -€579 | |
| Amounts payable within one year | 42/48 | €11,143 | €36,595 | +€25,451 | +228.4% |
| Current portion of amounts payable after more than one year | 42 | €4,030 | €579 | -€3,451 | -85.6% |
| Trade debts | 44 | €1,903 | €19,756 | +€17,854 | +938.3% |
| Suppliers | 440/4 | €1,903 | €19,756 | +€17,854 | +938.3% |
| Taxes, remuneration and social security | 45 | €695 | €6,863 | +€6,168 | +887.8% |
| Taxes | 450/3 | €695 | €2,863 | +€2,168 | +312.0% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €4,516 | €9,397 | +€4,880 | +108.1% |
| Accrued charges and deferred income | 492/3 | €75 | - | -€75 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,383 | €3,495 | +€112 | +3.3% |
| Other operating charges | 640/8 | €1,076 | €3,334 | +€2,257 | +209.7% |
| Gross operating margin | 9900 | €7,345 | €12,337 | +€4,993 | +68.0% |
| Operating profit (loss) | 9901 | €2,885 | €5,508 | +€2,623 | +90.9% |
| Financial charges | 65/66B | €333 | €223 | -€110 | -33.1% |
| Recurring financial charges | 65 | €333 | €223 | -€110 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €2,552 | €5,286 | +€2,733 | +107.1% |
| Income taxes | 67/77 | €2,446 | €1,887 | -€559 | -22.8% |
| Profit (loss) for the period | 9904 | €106 | €3,399 | +€3,292 | +3093.2% |
| Profit (loss) for the period to be appropriated | 9905 | €106 | €3,399 | +€3,292 | +3093.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.