MP TOITURE: 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 TOITURE
Largest movements
- Cash +€8,621
up €8,621 (+114%), from €7,538 to €16,159
mainly Receivables within one year (+€8,368) and Depreciation (+€2,303)
- Receivables within one year -€8,368
down €8,368 (-11.1%), from €75,286 to €66,918
of which Trade receivables: -€4,570
- Tangible fixed assets -€2,303
down €2,303 (-65.0%), from €3,544 to €1,241
of which Furniture and vehicles: -€2,040
- Profit (loss) carried forward -€1,725
down €1,725 (-3.2%), from €53,354 to €51,629
- Gross operating margin -€18,025
down €18,025 (-80.6%), from €22,365 to €4,340
- Taxes -€5,295
down €5,295, from €5,122 to -€173
- Depreciation +€1,274
up €1,274 (+124%), from €1,029 to €2,303
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 | €87,585 | €85,702 | -€1,883 | -2.1% |
| Fixed assets | 21/28 | €4,457 | €2,154 | -€2,303 | -51.7% |
| Tangible fixed assets | 22/27 | €3,544 | €1,241 | -€2,303 | -65.0% |
| Plant, machinery and equipment | 23 | €263 | - | -€263 | |
| Furniture and vehicles | 24 | €3,281 | €1,241 | -€2,040 | -62.2% |
| Financial fixed assets | 28 | €913 | €913 | = | 0.0% |
| Current assets | 29/58 | €83,128 | €83,548 | +€420 | +0.5% |
| Amounts receivable within one year | 40/41 | €75,286 | €66,918 | -€8,368 | -11.1% |
| Trade receivables | 40 | €23,250 | €18,680 | -€4,570 | -19.7% |
| Other amounts receivable | 41 | €52,036 | €48,238 | -€3,798 | -7.3% |
| Cash at bank and in hand | 54/58 | €7,538 | €16,159 | +€8,621 | +114% |
| Deferred charges and accrued income | 490/1 | €304 | €471 | +€167 | +54.9% |
| Total equity and liabilities | 10/49 | €87,585 | €85,702 | -€1,883 | -2.1% |
| Equity | 10/15 | €86,080 | €84,355 | -€1,725 | -2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,126 | €14,126 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,266 | €12,266 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,354 | €51,629 | -€1,725 | -3.2% |
| Amounts payable | 17/49 | €1,505 | €1,347 | -€158 | -10.5% |
| Amounts payable within one year | 42/48 | €1,505 | €1,347 | -€158 | -10.5% |
| Trade debts | 44 | €1,155 | €1,347 | +€192 | +16.6% |
| Suppliers | 440/4 | €1,155 | €1,347 | +€192 | +16.6% |
| Taxes, remuneration and social security | 45 | €350 | - | -€350 | |
| Taxes | 450/3 | €350 | - | -€350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,029 | €2,303 | +€1,274 | +124% |
| Other operating charges | 640/8 | €564 | €721 | +€157 | +27.8% |
| Gross operating margin | 9900 | €22,365 | €4,340 | -€18,025 | -80.6% |
| Operating profit (loss) | 9901 | €20,772 | €1,316 | -€19,456 | -93.7% |
| Financial income | 75/76B | €1 | €6 | +€5 | +500% |
| Recurring financial income | 75 | €1 | €6 | +€5 | +500% |
| Financial charges | 65/66B | €3,385 | €3,220 | -€165 | -4.9% |
| Recurring financial charges | 65 | €3,327 | €3,220 | -€107 | -3.2% |
| Non-recurring financial charges | 66B | €58 | - | -€58 | |
| Profit (loss) for the period before taxes | 9903 | €17,388 | -€1,898 | -€19,286 | |
| Income taxes | 67/77 | €5,122 | -€173 | -€5,295 | |
| Profit (loss) for the period | 9904 | €12,266 | -€1,725 | -€13,991 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,266 | -€1,725 | -€13,991 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.