Mpactive: 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.
Mpactive
Largest movements
- Receivables within one year +€16,352
up €16,352 (+92.9%), from €17,610 to €33,962
- Deferred charges and accrued income -€11,085
down €11,085 (-74.3%), from €14,925 to €3,840
- Cash +€2,215
up €2,215 (+3.5%), from €63,390 to €65,605
mainly Net result for the year (+€12,899) and Deferred charges and accrued income (+€11,085)
- Tangible fixed assets -€2,080
down €2,080 (-31.4%), from €6,620 to €4,541
of which Furniture and vehicles: -€1,686
- Reserves +€11,233
up €11,233 (+24.8%), from €45,347 to €56,580
- Debts after one year -€6,663
down €6,663 (-49.0%), from €13,602 to €6,939
- Trade debts +€1,868
up €1,868 (+99.5%), from €1,878 to €3,746
- Other debts -€1,305
down €1,305 (-25.7%), from €5,080 to €3,776
- Gross operating margin -€22,835
down €22,835 (-55.3%), from €41,289 to €18,454
- Financial income +€5,949
new in 2025: €5,949
of which Non-recurring financial income: +€5,948
- Taxes -€3,869
down €3,869 (-44.8%), from €8,642 to €4,773
- Financial charges +€1,449
up €1,449 (+58.4%), from €2,481 to €3,930
- Other operating charges +€657
up €657 (+1,030%), from €64 to €721
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 | €102,695 | €108,097 | +€5,402 | +5.3% |
| Fixed assets | 21/28 | €6,770 | €4,691 | -€2,080 | -30.7% |
| Tangible fixed assets | 22/27 | €6,620 | €4,541 | -€2,080 | -31.4% |
| Plant, machinery and equipment | 23 | €1,589 | €1,396 | -€193 | -12.2% |
| Furniture and vehicles | 24 | €3,446 | €1,760 | -€1,686 | -48.9% |
| Other tangible fixed assets | 26 | €1,585 | €1,385 | -€200 | -12.6% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €95,925 | €103,407 | +€7,482 | +7.8% |
| Amounts receivable within one year | 40/41 | €17,610 | €33,962 | +€16,352 | +92.9% |
| Trade receivables | 40 | €17,610 | €33,962 | +€16,352 | +92.9% |
| Cash at bank and in hand | 54/58 | €63,390 | €65,605 | +€2,215 | +3.5% |
| Deferred charges and accrued income | 490/1 | €14,925 | €3,840 | -€11,085 | -74.3% |
| Total equity and liabilities | 10/49 | €102,695 | €108,097 | +€5,402 | +5.3% |
| Equity | 10/15 | €50,347 | €61,580 | +€11,233 | +22.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,347 | €56,580 | +€11,233 | +24.8% |
| Distributable reserves | 133 | €45,347 | €56,580 | +€11,233 | +24.8% |
| Amounts payable | 17/49 | €52,348 | €46,517 | -€5,831 | -11.1% |
| Amounts payable after more than one year | 17 | €13,602 | €6,939 | -€6,663 | -49.0% |
| Financial debts | 170/4 | €13,602 | €6,939 | -€6,663 | -49.0% |
| Amounts payable within one year | 42/48 | €38,747 | €39,329 | +€582 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €6,398 | €6,663 | +€265 | +4.1% |
| Trade debts | 44 | €1,878 | €3,746 | +€1,868 | +99.5% |
| Suppliers | 440/4 | €1,878 | €3,746 | +€1,868 | +99.5% |
| Taxes, remuneration and social security | 45 | €25,390 | €25,144 | -€246 | -1.0% |
| Taxes | 450/3 | €22,970 | €22,724 | -€246 | -1.1% |
| Remuneration and social security | 454/9 | €2,420 | €2,420 | = | 0.0% |
| Other amounts payable | 47/48 | €5,080 | €3,776 | -€1,305 | -25.7% |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,779 | €2,080 | +€301 | +16.9% |
| Other operating charges | 640/8 | €64 | €721 | +€657 | +1,030% |
| Gross operating margin | 9900 | €41,289 | €18,454 | -€22,835 | -55.3% |
| Operating profit (loss) | 9901 | €39,446 | €15,654 | -€23,793 | -60.3% |
| Financial income | 75/76B | - | €5,949 | +€5,949 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Non-recurring financial income | 76B | - | €5,948 | +€5,948 | |
| Financial charges | 65/66B | €2,481 | €3,930 | +€1,449 | +58.4% |
| Recurring financial charges | 65 | €2,481 | €3,930 | +€1,449 | +58.4% |
| Profit (loss) for the period before taxes | 9903 | €36,966 | €17,672 | -€19,294 | -52.2% |
| Income taxes | 67/77 | €8,642 | €4,773 | -€3,869 | -44.8% |
| Profit (loss) for the period | 9904 | €28,324 | €12,899 | -€15,425 | -54.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,324 | €12,899 | -€15,425 | -54.5% |
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 22 October 2026 via checked.be.