MPB CONSEILS: what changed
Two fiscal 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.
MPB CONSEILS
Largest movements
- Receivables within one year +€12,901
up €12,901 (+30.9%), from €41,686 to €54,587
of which Other amounts receivable: +€11,901
- Reserves +€14,334
up €14,334 (+61.4%), from €23,331 to €37,665
- Trade debts -€3,133
no longer reported in 2025 (was €3,133)
- Tax, wage and social debts +€1,524
up €1,524 (+10.2%), from €14,995 to €16,519
- Gross operating margin +€10,403
up €10,403 (+141.0%), from €7,379 to €17,782
- Taxes +€3,249
up €3,249 (+126.3%), from €2,572 to €5,822
- Financial charges -€684
down €684 (-76.6%), from €893 to €209
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.
Cash bridge derived
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 | €43,460 | €56,184 | +€12,724 | +29.3% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €42,460 | €55,184 | +€12,724 | +30.0% |
| Amounts receivable within one year | 40/41 | €41,686 | €54,587 | +€12,901 | +30.9% |
| Trade receivables | 40 | - | €1,000 | +€1,000 | |
| Other amounts receivable | 41 | €41,686 | €53,587 | +€11,901 | +28.6% |
| Cash at bank and in hand | 54/58 | €774 | €597 | -€177 | -22.9% |
| Total equity and liabilities | 10/49 | €43,460 | €56,184 | +€12,724 | +29.3% |
| Equity | 10/15 | €25,331 | €39,665 | +€14,334 | +56.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €23,331 | €37,665 | +€14,334 | +61.4% |
| Distributable reserves | 133 | €23,331 | €37,665 | +€14,334 | +61.4% |
| Amounts payable | 17/49 | €18,128 | €16,519 | -€1,610 | -8.9% |
| Amounts payable within one year | 42/48 | €18,128 | €16,519 | -€1,610 | -8.9% |
| Trade debts | 44 | €3,133 | - | -€3,133 | |
| Suppliers | 440/4 | €3,133 | - | -€3,133 | |
| Taxes, remuneration and social security | 45 | €14,995 | €16,519 | +€1,524 | +10.2% |
| Taxes | 450/3 | €14,995 | €16,519 | +€1,524 | +10.2% |
| Gross operating margin | 9900 | €7,379 | €17,782 | +€10,403 | +141.0% |
| Operating profit (loss) | 9901 | €7,379 | €17,782 | +€10,403 | +141.0% |
| Financial income | 75/76B | €2,450 | €2,583 | +€132 | +5.4% |
| Recurring financial income | 75 | €2,450 | €2,583 | +€132 | +5.4% |
| Financial charges | 65/66B | €893 | €209 | -€684 | -76.6% |
| Recurring financial charges | 65 | €893 | €209 | -€684 | -76.6% |
| Profit (loss) for the period before taxes | 9903 | €8,937 | €20,155 | +€11,218 | +125.5% |
| Income taxes | 67/77 | €2,572 | €5,822 | +€3,249 | +126.3% |
| Profit (loss) for the period | 9904 | €6,365 | €14,334 | +€7,969 | +125.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,365 | €14,334 | +€7,969 | +125.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.