MPBROKER: 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.
MPBROKER
Largest movements
- Intangible fixed assets -€128,039
down €128,039 (-95.2%), from €134,552 to €6,513
- Tangible fixed assets +€108,412
up €108,412 (+84.6%), from €128,101 to €236,513
of which Furniture and vehicles: +€107,162
- Cash -€72,237
down €72,237 (-69.3%), from €104,271 to €32,033
- Deferred charges and accrued income +€47,775
up €47,775 (+449.8%), from €10,621 to €58,396
- Receivables within one year -€40,550
down €40,550 (-51.7%), from €78,437 to €37,888
of which Other amounts receivable: -€45,288
- Other debts -€44,784
down €44,784 (-57.7%), from €77,582 to €32,798
- Profit (loss) carried forward -€41,766
down €41,766, from €4,365 to -€37,401
- Current portion of long-term debt +€23,981
up €23,981 (+46.8%), from €51,188 to €75,169
- Debts after one year -€19,603
down €19,603 (-8.1%), from €243,171 to €223,568
- Trade debts +€15,999
new in 2025: €15,999
- Staff costs +€211,931
up €211,931 (+158.5%), from €133,711 to €345,643
- Gross operating margin +€188,066
up €188,066 (+49.9%), from €376,931 to €564,997
- Taxes -€36,871
down €36,871 (-98.4%), from €37,476 to €605
- Other operating charges +€31,838
up €31,838 (+1270.7%), from €2,506 to €34,344
- Depreciation +€15,816
up €15,816 (+12.7%), from €124,640 to €140,456
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €455,981 | €371,343 | -€84,639 | -18.6% |
| Fixed assets | 21/28 | €262,653 | €243,026 | -€19,627 | -7.5% |
| Intangible fixed assets | 21 | €134,552 | €6,513 | -€128,039 | -95.2% |
| Tangible fixed assets | 22/27 | €128,101 | €236,513 | +€108,412 | +84.6% |
| Plant, machinery and equipment | 23 | €6,916 | €8,166 | +€1,250 | +18.1% |
| Furniture and vehicles | 24 | €121,185 | €228,347 | +€107,162 | +88.4% |
| Current assets | 29/58 | €193,329 | €128,317 | -€65,012 | -33.6% |
| Amounts receivable within one year | 40/41 | €78,437 | €37,888 | -€40,550 | -51.7% |
| Trade receivables | 40 | €10,637 | €15,376 | +€4,738 | +44.5% |
| Other amounts receivable | 41 | €67,800 | €22,512 | -€45,288 | -66.8% |
| Cash at bank and in hand | 54/58 | €104,271 | €32,033 | -€72,237 | -69.3% |
| Deferred charges and accrued income | 490/1 | €10,621 | €58,396 | +€47,775 | +449.8% |
| Total equity and liabilities | 10/49 | €455,981 | €371,343 | -€84,639 | -18.6% |
| Equity | 10/15 | €26,825 | -€14,941 | -€41,766 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,860 | €3,860 | = | 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 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,365 | -€37,401 | -€41,766 | |
| Amounts payable | 17/49 | €429,157 | €386,284 | -€42,873 | -10.0% |
| Amounts payable after more than one year | 17 | €243,171 | €223,568 | -€19,603 | -8.1% |
| Financial debts | 170/4 | €243,171 | €223,568 | -€19,603 | -8.1% |
| Amounts payable within one year | 42/48 | €185,424 | €162,498 | -€22,926 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €51,188 | €75,169 | +€23,981 | +46.8% |
| Financial debts | 43 | €15,000 | - | -€15,000 | |
| Credit institutions | 430/8 | €15,000 | - | -€15,000 | |
| Trade debts | 44 | - | €15,999 | +€15,999 | |
| Suppliers | 440/4 | - | €15,999 | +€15,999 | |
| Taxes, remuneration and social security | 45 | €41,654 | €38,533 | -€3,122 | -7.5% |
| Taxes | 450/3 | €25,059 | - | -€25,059 | |
| Remuneration and social security | 454/9 | €16,595 | €38,533 | +€21,937 | +132.2% |
| Other amounts payable | 47/48 | €77,582 | €32,798 | -€44,784 | -57.7% |
| Accrued charges and deferred income | 492/3 | €562 | €217 | -€345 | -61.3% |
| Remuneration, social security and pensions | 62 | €133,711 | €345,643 | +€211,931 | +158.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,640 | €140,456 | +€15,816 | +12.7% |
| Other operating charges | 640/8 | €2,506 | €34,344 | +€31,838 | +1270.7% |
| Gross operating margin | 9900 | €376,931 | €564,997 | +€188,066 | +49.9% |
| Operating profit (loss) | 9901 | €116,074 | €44,555 | -€71,520 | -61.6% |
| Financial income | 75/76B | - | €5,613 | +€5,613 | |
| Recurring financial income | 75 | - | €5,613 | +€5,613 | |
| Financial charges | 65/66B | €4,472 | €5,613 | +€1,141 | +25.5% |
| Recurring financial charges | 65 | €4,472 | €5,613 | +€1,141 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €111,602 | €44,554 | -€67,048 | -60.1% |
| Income taxes | 67/77 | €37,476 | €605 | -€36,871 | -98.4% |
| Profit (loss) for the period | 9904 | €74,126 | €43,949 | -€30,177 | -40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €74,126 | €43,949 | -€30,177 | -40.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.