MP & PARTNERS: 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 & PARTNERS
Largest movements
- Tangible fixed assets -€19,488
down €19,488 (-4.9%), from €399,583 to €380,095
- Debts after one year -€20,000
down €20,000 (-39.6%), from €50,554 to €30,553
- Profit (loss) carried forward -€19,144
down €19,144 (-10.3%), from -€184,998 to -€204,142
- Other debts +€18,097
up €18,097 (+9.4%), from €192,769 to €210,866
- Gross operating margin -€375
down €375 (-1.8%), from €21,205 to €20,830
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 | €415,206 | €395,816 | -€19,389 | -4.7% |
| Fixed assets | 21/28 | €399,583 | €380,095 | -€19,488 | -4.9% |
| Tangible fixed assets | 22/27 | €399,583 | €380,095 | -€19,488 | -4.9% |
| Land and buildings | 22 | €399,583 | €380,095 | -€19,488 | -4.9% |
| Current assets | 29/58 | €15,622 | €15,721 | +€99 | +0.6% |
| Amounts receivable within one year | 40/41 | €2,322 | €1,732 | -€590 | -25.4% |
| Trade receivables | 40 | €2,322 | €1,732 | -€590 | -25.4% |
| Cash at bank and in hand | 54/58 | €13,300 | €13,989 | +€689 | +5.2% |
| Total equity and liabilities | 10/49 | €415,206 | €395,816 | -€19,389 | -4.7% |
| Equity | 10/15 | €138,902 | €119,758 | -€19,144 | -13.8% |
| Contributions | 10/11 | €323,900 | €323,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€184,998 | -€204,142 | -€19,144 | -10.3% |
| Amounts payable | 17/49 | €276,304 | €276,059 | -€245 | -0.1% |
| Amounts payable after more than one year | 17 | €50,554 | €30,553 | -€20,000 | -39.6% |
| Financial debts | 170/4 | €50,554 | €30,553 | -€20,000 | -39.6% |
| Amounts payable within one year | 42/48 | €213,236 | €231,851 | +€18,616 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €20,000 | = | 0.0% |
| Trade debts | 44 | €466 | €985 | +€519 | +111.3% |
| Suppliers | 440/4 | €466 | €985 | +€519 | +111.3% |
| Other amounts payable | 47/48 | €192,769 | €210,866 | +€18,097 | +9.4% |
| Accrued charges and deferred income | 492/3 | €12,514 | €13,654 | +€1,140 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,652 | €19,488 | -€164 | -0.8% |
| Other operating charges | 640/8 | €3,552 | €3,390 | -€162 | -4.6% |
| Gross operating margin | 9900 | €21,205 | €20,830 | -€375 | -1.8% |
| Operating profit (loss) | 9901 | -€1,999 | -€2,048 | -€49 | -2.4% |
| Financial charges | 65/66B | €17,249 | €17,096 | -€152 | -0.9% |
| Recurring financial charges | 65 | €17,249 | €17,096 | -€152 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | -€19,248 | -€19,144 | +€103 | +0.5% |
| Profit (loss) for the period | 9904 | -€19,248 | -€19,144 | +€103 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,248 | -€19,144 | +€103 | +0.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.