MP Sales Services: 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 Services
Largest movements
- Receivables within one year +€37,976
up €37,976 (+135%), from €28,115 to €66,091
of which Trade receivables: +€19,370
- Cash -€13,211
down €13,211 (-82.5%), from €16,011 to €2,800
mainly Contributions, distributions and other (-€42,410) and Receivables within one year (-€37,976)
- Tangible fixed assets -€6,288
down €6,288 (-4.5%), from €138,345 to €132,057
of which Furniture and vehicles: -€5,080
- Deferred charges and accrued income -€3,101
down €3,101 (-94.8%), from €3,272 to €170
- Reserves +€30,590
up €30,590 (+38.3%), from €79,902 to €110,491
- Other debts +€22,410
up €22,410 (+112%), from €20,000 to €42,410
- Debts after one year -€13,829
down €13,829 (-91.4%), from €15,124 to €1,295
- Profit (loss) carried forward -€11,453
down €11,453 (-56.5%), from €20,276 to €8,823
- Current portion of long-term debt -€8,472
down €8,472 (-38.0%), from €22,301 to €13,829
- Gross operating margin +€28,213
up €28,213 (+46.0%), from €61,311 to €89,523
- Taxes +€9,688
up €9,688 (+115%), from €8,421 to €18,108
- Depreciation -€2,334
down €2,334 (-23.0%), from €10,133 to €7,799
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,742 | €201,119 | +€15,376 | +8.3% |
| Fixed assets | 21/28 | €138,345 | €132,057 | -€6,288 | -4.5% |
| Tangible fixed assets | 22/27 | €138,345 | €132,057 | -€6,288 | -4.5% |
| Land and buildings | 22 | €105,000 | €105,000 | = | 0.0% |
| Furniture and vehicles | 24 | €25,147 | €20,067 | -€5,080 | -20.2% |
| Other tangible fixed assets | 26 | €8,198 | €6,990 | -€1,208 | -14.7% |
| Current assets | 29/58 | €47,398 | €69,062 | +€21,664 | +45.7% |
| Amounts receivable within one year | 40/41 | €28,115 | €66,091 | +€37,976 | +135% |
| Trade receivables | 40 | €13,962 | €33,332 | +€19,370 | +139% |
| Other amounts receivable | 41 | €14,153 | €32,760 | +€18,606 | +131% |
| Cash at bank and in hand | 54/58 | €16,011 | €2,800 | -€13,211 | -82.5% |
| Deferred charges and accrued income | 490/1 | €3,272 | €170 | -€3,101 | -94.8% |
| Total equity and liabilities | 10/49 | €185,742 | €201,119 | +€15,376 | +8.3% |
| Equity | 10/15 | €106,377 | €125,514 | +€19,137 | +18.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €79,902 | €110,491 | +€30,590 | +38.3% |
| Distributable reserves | 133 | €79,902 | €110,491 | +€30,590 | +38.3% |
| Profit (loss) carried forward | 14 | €20,276 | €8,823 | -€11,453 | -56.5% |
| Amounts payable | 17/49 | €79,365 | €75,605 | -€3,760 | -4.7% |
| Amounts payable after more than one year | 17 | €15,124 | €1,295 | -€13,829 | -91.4% |
| Financial debts | 170/4 | €15,124 | €1,295 | -€13,829 | -91.4% |
| Amounts payable within one year | 42/48 | €63,241 | €72,183 | +€8,942 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €22,301 | €13,829 | -€8,472 | -38.0% |
| Financial debts | 43 | €855 | €855 | = | 0.0% |
| Credit institutions | 430/8 | €855 | €855 | = | 0.0% |
| Trade debts | 44 | €12,395 | €12,753 | +€357 | +2.9% |
| Suppliers | 440/4 | €12,395 | €12,753 | +€357 | +2.9% |
| Taxes, remuneration and social security | 45 | €7,690 | €2,336 | -€5,354 | -69.6% |
| Taxes | 450/3 | €3,767 | €0 | -€3,767 | -100% |
| Remuneration and social security | 454/9 | €3,923 | €2,336 | -€1,587 | -40.4% |
| Other amounts payable | 47/48 | €20,000 | €42,410 | +€22,410 | +112% |
| Accrued charges and deferred income | 492/3 | €1,000 | €2,127 | +€1,127 | +113% |
| Remuneration, social security and pensions | 62 | - | €8 | +€8 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,133 | €7,799 | -€2,334 | -23.0% |
| Other operating charges | 640/8 | €509 | €1,096 | +€587 | +115% |
| Gross operating margin | 9900 | €61,311 | €89,523 | +€28,213 | +46.0% |
| Operating profit (loss) | 9901 | €50,668 | €80,621 | +€29,952 | +59.1% |
| Financial income | 75/76B | €0 | €511 | +€511 | +1,276,775% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +36,625% |
| Non-recurring financial income | 76B | - | €496 | +€496 | |
| Financial charges | 65/66B | €1,972 | €1,476 | -€496 | -25.1% |
| Recurring financial charges | 65 | €1,972 | €1,476 | -€496 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €48,696 | €79,655 | +€30,959 | +63.6% |
| Income taxes | 67/77 | €8,421 | €18,108 | +€9,688 | +115% |
| Profit (loss) for the period | 9904 | €40,276 | €61,547 | +€21,271 | +52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,276 | €61,547 | +€21,271 | +52.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.