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MP INDUSTRY: 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.

What changed

MP INDUSTRY

BE 0786.723.448
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€33,785
2024 · -€15,066+€48,851
Equity
-€62,439
2024 · -€96,224+€33,785
Cash
€40,187
2024 · €16,070+€24,117
Balance sheet total
€118,772
2024 · €99,591+€19,181

Largest movements

2024 to 2025
Assets
  • Cash +€24,117

    up €24,117 (+150.1%), from €16,070 to €40,187

    mainly Net result for the year (+€33,785) and Tax, wage and social debts (+€15,649)

  • Tangible fixed assets -€5,846

    down €5,846 (-18.6%), from €31,374 to €25,528

    of which Plant, machinery and equipment: -€5,369

  • Stocks and contracts +€5,104

    up €5,104 (+33.8%), from €15,096 to €20,200

  • Intangible fixed assets -€5,000

    down €5,000 (-13.6%), from €36,644 to €31,644

Equity and liabilities
  • Profit (loss) carried forward +€33,785

    up €33,785 (+31.8%), from -€106,224 to -€72,439

  • Other debts -€29,142

    down €29,142 (-17.1%), from €170,726 to €141,583

  • Tax, wage and social debts +€15,649

    up €15,649 (+75.5%), from €20,733 to €36,382

    of which Remuneration and social security: +€10,367

Income statement
  • Gross operating margin +€87,111

    up €87,111 (+120.9%), from €72,071 to €159,182

  • Staff costs +€40,328

    up €40,328 (+61.1%), from €65,972 to €106,300

  • Other operating charges -€2,519

    down €2,519 (-68.7%), from €3,664 to €1,145

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€15,066
Gross operating margin +€87,111
Staff costs -€40,328
Depreciation +€5
Other operating charges +€2,519
Other operating items +€13
Financial income +€456
Financial charges -€924
Result 2025 €33,785

Cash bridge derived

cash 2024 to 2025

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.

From operations +€28,142
Investment -€4,025
Financing €0
Cash 2024 €16,070
Net result for the year +€33,785
Depreciation +€14,871
Stocks and contracts -€5,104
Receivables within one year +€363
Deferred charges and accrued income -€1,168
Trade debts -€1,111
Tax, wage and social debts +€15,649
Other debts -€29,142
Investment in fixed assets (net) -€4,025
Cash 2025 €40,187
Every line side by side 39 lines
Line Code 2024 2025 Change %
Total assets 20/58 €99,591 €118,772 +€19,181 +19.3%
Fixed assets 21/28 €68,018 €57,172 -€10,846 -15.9%
Intangible fixed assets 21 €36,644 €31,644 -€5,000 -13.6%
Tangible fixed assets 22/27 €31,374 €25,528 -€5,846 -18.6%
Plant, machinery and equipment 23 €8,282 €2,913 -€5,369 -64.8%
Furniture and vehicles 24 €3,720 €2,456 -€1,264 -34.0%
Other tangible fixed assets 26 €19,372 €20,159 +€787 +4.1%
Current assets 29/58 €31,573 €61,600 +€30,027 +95.1%
Stocks and contracts in progress 3 €15,096 €20,200 +€5,104 +33.8%
Stocks 30/36 €15,096 €20,200 +€5,104 +33.8%
Amounts receivable within one year 40/41 €363 - -€363
Other amounts receivable 41 €363 - -€363
Cash at bank and in hand 54/58 €16,070 €40,187 +€24,117 +150.1%
Deferred charges and accrued income 490/1 €44 €1,212 +€1,168 +2657.6%
Total equity and liabilities 10/49 €99,591 €118,772 +€19,181 +19.3%
Equity 10/15 -€96,224 -€62,439 +€33,785 +35.1%
Contributions 10/11 €10,000 €10,000 = 0.0%
Profit (loss) carried forward 14 -€106,224 -€72,439 +€33,785 +31.8%
Amounts payable 17/49 €195,815 €181,210 -€14,604 -7.5%
Amounts payable within one year 42/48 €195,815 €181,210 -€14,604 -7.5%
Trade debts 44 €4,356 €3,246 -€1,111 -25.5%
Suppliers 440/4 €4,356 €3,246 -€1,111 -25.5%
Taxes, remuneration and social security 45 €20,733 €36,382 +€15,649 +75.5%
Taxes 450/3 €6,222 €11,504 +€5,282 +84.9%
Remuneration and social security 454/9 €14,511 €24,877 +€10,367 +71.4%
Other amounts payable 47/48 €170,726 €141,583 -€29,142 -17.1%
Remuneration, social security and pensions 62 €65,972 €106,300 +€40,328 +61.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €14,876 €14,871 -€5 0.0%
Other operating charges 640/8 €3,664 €1,145 -€2,519 -68.7%
Non-recurring operating charges 66A €13 - -€13
Gross operating margin 9900 €72,071 €159,182 +€87,111 +120.9%
Operating profit (loss) 9901 -€12,454 €36,865 +€49,319
Financial income 75/76B €88 €544 +€456 +516.2%
Recurring financial income 75 €88 €544 +€456 +516.2%
Financial charges 65/66B €2,700 €3,624 +€924 +34.2%
Recurring financial charges 65 €2,700 €3,624 +€924 +34.2%
Profit (loss) for the period before taxes 9903 -€15,066 €33,785 +€48,851
Profit (loss) for the period 9904 -€15,066 €33,785 +€48,851
Profit (loss) for the period to be appropriated 9905 -€15,066 €33,785 +€48,851

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 2 October 2026 via checked.be.