MPGastro: 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.
MPGastro
Largest movements
- Cash +€56,902
up €56,902 (+221.4%), from €25,698 to €82,600
mainly Net result for the year (+€60,037) and Depreciation (+€9,343)
- Receivables after one year +€8,749
up €8,749 (+71.9%), from €12,166 to €20,915
- Tangible fixed assets -€6,587
down €6,587 (-37.2%), from €17,728 to €11,141
of which Furniture and vehicles: -€6,587
- Profit (loss) carried forward +€60,037
up €60,037 (+100.8%), from €59,582 to €119,619
- Other debts -€6,621
down €6,621 (-90.3%), from €7,333 to €712
- Tax, wage and social debts +€5,691
up €5,691 (+53.3%), from €10,688 to €16,379
- Gross operating margin +€29,106
up €29,106 (+51.4%), from €56,587 to €85,693
- Taxes +€5,691
up €5,691 (+53.3%), from €10,688 to €16,379
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,143 | €138,931 | +€59,788 | +75.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €17,728 | €11,141 | -€6,587 | -37.2% |
| Tangible fixed assets | 22/27 | €17,728 | €11,141 | -€6,587 | -37.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €17,728 | €11,141 | -€6,587 | -37.2% |
| Current assets | 29/58 | €61,415 | €127,789 | +€66,375 | +108.1% |
| Amounts receivable after more than one year | 29 | €12,166 | €20,915 | +€8,749 | +71.9% |
| Trade receivables | 290 | €12,166 | €20,915 | +€8,749 | +71.9% |
| Amounts receivable within one year | 40/41 | €23,430 | €24,150 | +€720 | +3.1% |
| Other amounts receivable | 41 | €23,430 | €24,150 | +€720 | +3.1% |
| Cash at bank and in hand | 54/58 | €25,698 | €82,600 | +€56,902 | +221.4% |
| Deferred charges and accrued income | 490/1 | €122 | €124 | +€2 | +2.0% |
| Total equity and liabilities | 10/49 | €79,143 | €138,931 | +€59,788 | +75.5% |
| Equity | 10/15 | €61,082 | €121,119 | +€60,037 | +98.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,582 | €119,619 | +€60,037 | +100.8% |
| Amounts payable | 17/49 | €18,061 | €17,812 | -€249 | -1.4% |
| Amounts payable within one year | 42/48 | €18,061 | €17,812 | -€249 | -1.4% |
| Trade debts | 44 | €40 | €721 | +€681 | +1697.0% |
| Suppliers | 440/4 | €40 | €721 | +€681 | +1697.0% |
| Taxes, remuneration and social security | 45 | €10,688 | €16,379 | +€5,691 | +53.3% |
| Taxes | 450/3 | €10,688 | €16,379 | +€5,691 | +53.3% |
| Other amounts payable | 47/48 | €7,333 | €712 | -€6,621 | -90.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,543 | €9,343 | +€800 | +9.4% |
| Other operating charges | 640/8 | €81 | €234 | +€153 | +188.3% |
| Gross operating margin | 9900 | €56,587 | €85,693 | +€29,106 | +51.4% |
| Operating profit (loss) | 9901 | €47,962 | €76,116 | +€28,153 | +58.7% |
| Financial income | 75/76B | €1 | €349 | +€349 | +69764.0% |
| Recurring financial income | 75 | €1 | €349 | +€349 | +69764.0% |
| Financial charges | 65/66B | €47 | €49 | +€2 | +4.5% |
| Recurring financial charges | 65 | €47 | €49 | +€2 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €47,916 | €76,416 | +€28,500 | +59.5% |
| Income taxes | 67/77 | €10,688 | €16,379 | +€5,691 | +53.3% |
| Profit (loss) for the period | 9904 | €37,228 | €60,037 | +€22,809 | +61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,228 | €60,037 | +€22,809 | +61.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.