MP LEGAL: 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 LEGAL
Largest movements
- Cash +€50,484
up €50,484 (+392%), from €12,880 to €63,364
mainly Net result for the year (+€58,101) and Receivables within one year (+€12,451)
- Receivables within one year -€12,451
down €12,451 (-89.8%), from €13,858 to €1,407
of which Trade receivables: -€13,858
- Formation expenses -€1,712
no longer reported in 2026 (was €1,712)
- Reserves +€58,101
up €58,101 (+1,206%), from €4,817 to €62,918
- Tax, wage and social debts -€16,302
no longer reported in 2026 (was €16,302)
- Trade debts -€2,605
no longer reported in 2026 (was €2,605)
- Other debts -€1,873
down €1,873 (-84.1%), from €2,226 to €353
- Accrued charges and deferred income -€1,000
no longer reported in 2026 (was €1,000)
- Gross operating margin +€66,031
up €66,031 (+775%), from €8,524 to €74,555
- Taxes +€12,651
up €12,651 (+625%), from €2,024 to €14,675
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,450 | €64,771 | +€36,321 | +128% |
| Formation expenses | 20 | €1,712 | - | -€1,712 | |
| Current assets | 29/58 | €26,738 | €64,771 | +€38,033 | +142% |
| Amounts receivable within one year | 40/41 | €13,858 | €1,407 | -€12,451 | -89.8% |
| Trade receivables | 40 | €13,858 | - | -€13,858 | |
| Other amounts receivable | 41 | - | €1,407 | +€1,407 | |
| Cash at bank and in hand | 54/58 | €12,880 | €63,364 | +€50,484 | +392% |
| Total equity and liabilities | 10/49 | €28,450 | €64,771 | +€36,321 | +128% |
| Equity | 10/15 | €6,317 | €64,418 | +€58,101 | +920% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Contributions outside capital | 11 | - | €1,500 | +€1,500 | |
| Other | 1109/19 | - | €1,500 | +€1,500 | |
| Reserves | 13 | €4,817 | €62,918 | +€58,101 | +1,206% |
| Distributable reserves | 133 | €4,817 | €62,918 | +€58,101 | +1,206% |
| Amounts payable | 17/49 | €22,133 | €353 | -€21,780 | -98.4% |
| Amounts payable within one year | 42/48 | €21,133 | €353 | -€20,780 | -98.3% |
| Trade debts | 44 | €2,605 | - | -€2,605 | |
| Suppliers | 440/4 | €2,605 | - | -€2,605 | |
| Taxes, remuneration and social security | 45 | €16,302 | - | -€16,302 | |
| Taxes | 450/3 | €16,302 | - | -€16,302 | |
| Other amounts payable | 47/48 | €2,226 | €353 | -€1,873 | -84.1% |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €440 | - | -€440 | |
| Other operating charges | 640/8 | €400 | €67 | -€333 | -83.2% |
| Non-recurring operating charges | 66A | - | €1,712 | +€1,712 | |
| Gross operating margin | 9900 | €8,524 | €74,555 | +€66,031 | +775% |
| Operating profit (loss) | 9901 | €7,685 | €72,776 | +€65,092 | +847% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €10 | €1 | -€9 | -90.1% |
| Recurring financial charges | 65 | €10 | €1 | -€9 | -90.1% |
| Profit (loss) for the period before taxes | 9903 | €7,675 | €72,776 | +€65,101 | +848% |
| Income taxes | 67/77 | €2,024 | €14,675 | +€12,651 | +625% |
| Profit (loss) for the period | 9904 | €5,650 | €58,101 | +€52,450 | +928% |
| Profit (loss) for the period to be appropriated | 9905 | €5,650 | €58,101 | +€52,450 | +928% |
Source: filed annual accounts (NBB), financial years ended 31 December 2025 and 30 September 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.