MPD HORECA CLEAN: 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.
MPD HORECA CLEAN
Largest movements
- Cash +€10,340
up €10,340 (+51.2%), from €20,182 to €30,522
mainly Net result for the year (+€25,197) and Depreciation (+€12,000)
- Intangible fixed assets -€8,382
down €8,382 (-75.0%), from €11,177 to €2,794
- Receivables within one year +€5,859
up €5,859 (+17.6%), from €33,326 to €39,185
of which Trade receivables: +€3,484
- Stocks and contracts +€1,882
up €1,882 (+17.9%), from €10,526 to €12,408
- Reserves +€25,197
up €25,197 (+166.7%), from €15,117 to €40,313
of which Distributable reserves: +€25,197
- Trade debts -€17,883
down €17,883 (-44.1%), from €40,579 to €22,697
- Tax, wage and social debts +€7,277
up €7,277 (+96.7%), from €7,529 to €14,806
- Other debts -€3,249
down €3,249 (-48.1%), from €6,749 to €3,500
- Current portion of long-term debt -€1,386
down €1,386 (-100.0%), from €1,386 to €0
- Gross operating margin +€7,919
up €7,919 (+17.6%), from €44,980 to €52,900
- Taxes +€3,024
up €3,024 (+28.9%), from €10,475 to €13,499
- Financial charges -€1,415
down €1,415 (-82.6%), from €1,713 to €298
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 | €87,036 | €96,316 | +€9,279 | +10.7% |
| Fixed assets | 21/28 | €21,938 | €13,075 | -€8,863 | -40.4% |
| Intangible fixed assets | 21 | €11,177 | €2,794 | -€8,382 | -75.0% |
| Tangible fixed assets | 22/27 | €9,712 | €9,230 | -€481 | -5.0% |
| Land and buildings | 22 | €1,660 | €3,208 | +€1,549 | +93.3% |
| Plant, machinery and equipment | 23 | €776 | €1,627 | +€851 | +109.7% |
| Furniture and vehicles | 24 | €7,276 | €4,395 | -€2,881 | -39.6% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €65,098 | €83,241 | +€18,143 | +27.9% |
| Stocks and contracts in progress | 3 | €10,526 | €12,408 | +€1,882 | +17.9% |
| Stocks | 30/36 | €10,526 | €12,408 | +€1,882 | +17.9% |
| Amounts receivable within one year | 40/41 | €33,326 | €39,185 | +€5,859 | +17.6% |
| Trade receivables | 40 | €29,439 | €32,924 | +€3,484 | +11.8% |
| Other amounts receivable | 41 | €3,887 | €6,262 | +€2,375 | +61.1% |
| Cash at bank and in hand | 54/58 | €20,182 | €30,522 | +€10,340 | +51.2% |
| Deferred charges and accrued income | 490/1 | €1,064 | €1,126 | +€62 | +5.8% |
| Total equity and liabilities | 10/49 | €87,036 | €96,316 | +€9,279 | +10.7% |
| Equity | 10/15 | €30,117 | €55,313 | +€25,197 | +83.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €15,117 | €40,313 | +€25,197 | +166.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €15,117 | €40,313 | +€25,197 | +166.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €56,920 | €41,002 | -€15,917 | -28.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €56,243 | €41,002 | -€15,241 | -27.1% |
| Current portion of amounts payable after more than one year | 42 | €1,386 | €0 | -€1,386 | -100.0% |
| Trade debts | 44 | €40,579 | €22,697 | -€17,883 | -44.1% |
| Suppliers | 440/4 | €40,579 | €22,697 | -€17,883 | -44.1% |
| Taxes, remuneration and social security | 45 | €7,529 | €14,806 | +€7,277 | +96.7% |
| Taxes | 450/3 | €7,529 | €14,806 | +€7,277 | +96.7% |
| Other amounts payable | 47/48 | €6,749 | €3,500 | -€3,249 | -48.1% |
| Accrued charges and deferred income | 492/3 | €677 | €0 | -€677 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,540 | €12,000 | +€461 | +4.0% |
| Other operating charges | 640/8 | €1,756 | €1,912 | +€156 | +8.9% |
| Gross operating margin | 9900 | €44,980 | €52,900 | +€7,919 | +17.6% |
| Operating profit (loss) | 9901 | €31,685 | €38,988 | +€7,303 | +23.0% |
| Financial income | 75/76B | €5 | €7 | +€1 | +19.6% |
| Recurring financial income | 75 | €5 | €7 | +€1 | +19.6% |
| Financial charges | 65/66B | €1,713 | €298 | -€1,415 | -82.6% |
| Recurring financial charges | 65 | €1,713 | €298 | -€1,415 | -82.6% |
| Profit (loss) for the period before taxes | 9903 | €29,977 | €38,696 | +€8,718 | +29.1% |
| Income taxes | 67/77 | €10,475 | €13,499 | +€3,024 | +28.9% |
| Profit (loss) for the period | 9904 | €19,502 | €25,197 | +€5,695 | +29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,502 | €25,197 | +€5,695 | +29.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.