MP TOITURES: 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 TOITURES
Largest movements
- Tangible fixed assets -€5,735
down €5,735 (-42.7%), from €13,425 to €7,690
- Cash -€3,070
down €3,070 (-13.6%), from €22,575 to €19,505
mainly Contributions, distributions and other (-€40,000) and Tax, wage and social debts (-€8,632)
- Receivables within one year -€1,826
down €1,826 (-23.5%), from €7,765 to €5,939
of which Trade receivables: -€2,521
- Intangible fixed assets -€1,000
down €1,000 (-66.7%), from €1,499 to €499
- Tax, wage and social debts -€8,632
down €8,632 (-42.6%), from €20,250 to €11,618
of which Taxes: -€9,250
- Other debts -€8,500
down €8,500 (-79.1%), from €10,750 to €2,250
- Trade debts +€8,103
up €8,103 (+429%), from €1,889 to €9,992
- Short-term financial debts -€3,563
down €3,563 (-38.5%), from €9,251 to €5,688
- Profit (loss) carried forward +€961
up €961 (+154%), from €624 to €1,585
- Staff costs +€20,503
up €20,503 (+250%), from €8,214 to €28,717
- Gross operating margin +€12,947
up €12,947 (+17.1%), from €75,895 to €88,842
- Depreciation +€1,159
up €1,159 (+20.8%), from €5,576 to €6,735
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 | €45,264 | €33,632 | -€11,631 | -25.7% |
| Fixed assets | 21/28 | €14,924 | €8,189 | -€6,735 | -45.1% |
| Intangible fixed assets | 21 | €1,499 | €499 | -€1,000 | -66.7% |
| Tangible fixed assets | 22/27 | €13,425 | €7,690 | -€5,735 | -42.7% |
| Plant, machinery and equipment | 23 | €13,425 | €7,690 | -€5,735 | -42.7% |
| Current assets | 29/58 | €30,340 | €25,444 | -€4,896 | -16.1% |
| Amounts receivable within one year | 40/41 | €7,765 | €5,939 | -€1,826 | -23.5% |
| Trade receivables | 40 | €4,796 | €2,275 | -€2,521 | -52.6% |
| Other amounts receivable | 41 | €2,969 | €3,664 | +€695 | +23.4% |
| Cash at bank and in hand | 54/58 | €22,575 | €19,505 | -€3,070 | -13.6% |
| Total equity and liabilities | 10/49 | €45,264 | €33,632 | -€11,631 | -25.7% |
| Equity | 10/15 | €3,124 | €4,085 | +€961 | +30.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €624 | €1,585 | +€961 | +154% |
| Amounts payable | 17/49 | €42,140 | €29,548 | -€12,592 | -29.9% |
| Amounts payable within one year | 42/48 | €42,140 | €29,548 | -€12,592 | -29.9% |
| Financial debts | 43 | €9,251 | €5,688 | -€3,563 | -38.5% |
| Other loans | 439 | €9,251 | €5,688 | -€3,563 | -38.5% |
| Trade debts | 44 | €1,889 | €9,992 | +€8,103 | +429% |
| Suppliers | 440/4 | €1,889 | €9,992 | +€8,103 | +429% |
| Taxes, remuneration and social security | 45 | €20,250 | €11,618 | -€8,632 | -42.6% |
| Taxes | 450/3 | €20,250 | €11,000 | -€9,250 | -45.7% |
| Remuneration and social security | 454/9 | - | €618 | +€618 | |
| Other amounts payable | 47/48 | €10,750 | €2,250 | -€8,500 | -79.1% |
| Remuneration, social security and pensions | 62 | €8,214 | €28,717 | +€20,503 | +250% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,576 | €6,735 | +€1,159 | +20.8% |
| Other operating charges | 640/8 | €1,266 | €1,159 | -€106 | -8.4% |
| Gross operating margin | 9900 | €75,895 | €88,842 | +€12,947 | +17.1% |
| Operating profit (loss) | 9901 | €60,839 | €52,230 | -€8,609 | -14.1% |
| Financial income | 75/76B | €839 | €1,417 | +€579 | +69.0% |
| Recurring financial income | 75 | €839 | €1,417 | +€579 | +69.0% |
| Financial charges | 65/66B | €849 | €770 | -€79 | -9.3% |
| Recurring financial charges | 65 | €849 | €770 | -€79 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €60,828 | €52,877 | -€7,951 | -13.1% |
| Income taxes | 67/77 | €12,000 | €11,917 | -€84 | -0.7% |
| Profit (loss) for the period | 9904 | €48,828 | €40,961 | -€7,867 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €48,828 | €40,961 | -€7,867 | -16.1% |
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 17 October 2026 via checked.be.