MP Sales Partners: 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 Sales Partners
Largest movements
- Receivables within one year +€41,026
up €41,026 (+36.4%), from €112,735 to €153,761
of which Trade receivables: +€27,053
- Stocks and contracts +€33,433
new in 2025: €33,433
- Tangible fixed assets +€9,325
up €9,325 (+92.5%), from €10,083 to €19,408
of which Plant, machinery and equipment: +€6,048
- Cash -€4,556
down €4,556 (-28.5%), from €15,958 to €11,403
mainly Receivables within one year (-€41,026) and Stocks and contracts (-€33,433)
- Trade debts +€76,950
up €76,950 (+137%), from €56,365 to €133,315
- Debts after one year +€4,778
up €4,778 (+31.9%), from €15,000 to €19,778
- Tax, wage and social debts -€3,514
down €3,514 (-30.4%), from €11,567 to €8,052
of which Taxes: -€8,412
- Other operating charges +€15,287
up €15,287 (+1,059%), from €1,444 to €16,731
- Staff costs +€12,972
new in 2025: €12,972
- Write-downs -€11,145
down €11,145 (-55.7%), from €20,000 to €8,855
- Gross operating margin -€7,196
down €7,196 (-13.0%), from €55,501 to €48,306
- Taxes -€5,460
down €5,460 (-87.3%), from €6,252 to €791
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 | €138,894 | €219,957 | +€81,063 | +58.4% |
| Fixed assets | 21/28 | €10,201 | €19,408 | +€9,207 | +90.3% |
| Tangible fixed assets | 22/27 | €10,083 | €19,408 | +€9,325 | +92.5% |
| Plant, machinery and equipment | 23 | - | €6,048 | +€6,048 | |
| Furniture and vehicles | 24 | €10,083 | €13,360 | +€3,277 | +32.5% |
| Financial fixed assets | 28 | €118 | €0 | -€118 | -100% |
| Current assets | 29/58 | €128,694 | €200,549 | +€71,856 | +55.8% |
| Stocks and contracts in progress | 3 | - | €33,433 | +€33,433 | |
| Stocks | 30/36 | - | €33,433 | +€33,433 | |
| Amounts receivable within one year | 40/41 | €112,735 | €153,761 | +€41,026 | +36.4% |
| Trade receivables | 40 | €93,730 | €120,783 | +€27,053 | +28.9% |
| Other amounts receivable | 41 | €19,005 | €32,977 | +€13,972 | +73.5% |
| Cash at bank and in hand | 54/58 | €15,958 | €11,403 | -€4,556 | -28.5% |
| Deferred charges and accrued income | 490/1 | - | €1,953 | +€1,953 | |
| Total equity and liabilities | 10/49 | €138,894 | €219,957 | +€81,063 | +58.4% |
| Equity | 10/15 | €55,417 | €55,384 | -€32 | -0.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €49,417 | €49,384 | -€32 | -0.1% |
| Distributable reserves | 133 | €49,417 | €49,384 | -€32 | -0.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €83,478 | €164,573 | +€81,095 | +97.1% |
| Amounts payable after more than one year | 17 | €15,000 | €19,778 | +€4,778 | +31.9% |
| Financial debts | 170/4 | €15,000 | €19,778 | +€4,778 | +31.9% |
| Amounts payable within one year | 42/48 | €68,478 | €144,795 | +€76,318 | +111% |
| Current portion of amounts payable after more than one year | 42 | - | €1,668 | +€1,668 | |
| Trade debts | 44 | €56,365 | €133,315 | +€76,950 | +137% |
| Suppliers | 440/4 | €56,365 | €133,315 | +€76,950 | +137% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €11,567 | €8,052 | -€3,514 | -30.4% |
| Taxes | 450/3 | €11,567 | €3,155 | -€8,412 | -72.7% |
| Remuneration and social security | 454/9 | - | €4,898 | +€4,898 | |
| Other amounts payable | 47/48 | €546 | €1,760 | +€1,214 | +223% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €12,972 | +€12,972 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,021 | €6,061 | +€1,040 | +20.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20,000 | €8,855 | -€11,145 | -55.7% |
| Other operating charges | 640/8 | €1,444 | €16,731 | +€15,287 | +1,059% |
| Gross operating margin | 9900 | €55,501 | €48,306 | -€7,196 | -13.0% |
| Operating profit (loss) | 9901 | €29,037 | €3,687 | -€25,350 | -87.3% |
| Financial income | 75/76B | €1,024 | €133 | -€891 | -87.0% |
| Recurring financial income | 75 | €1,024 | €133 | -€891 | -87.0% |
| Financial charges | 65/66B | €1,170 | €3,062 | +€1,892 | +162% |
| Recurring financial charges | 65 | €1,170 | €3,062 | +€1,892 | +162% |
| Profit (loss) for the period before taxes | 9903 | €28,891 | €759 | -€28,132 | -97.4% |
| Income taxes | 67/77 | €6,252 | €791 | -€5,460 | -87.3% |
| Profit (loss) for the period | 9904 | €22,639 | -€32 | -€22,672 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,639 | -€32 | -€22,672 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.