MPK DRIVEN: 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.
MPK DRIVEN
Largest movements
- Tangible fixed assets +€15,446
up €15,446 (+63.1%), from €24,467 to €39,913
of which Furniture and vehicles: +€17,232
- Cash -€4,263
down €4,263 (-41.9%), from €10,178 to €5,915
mainly Investment in fixed assets (net) (-€23,600) and Other debts (-€2,327)
- Receivables within one year -€1,114
down €1,114 (-32.6%), from €3,421 to €2,307
of which Other amounts receivable: -€1,899
- Debts after one year +€11,279
up €11,279 (+341%), from €3,303 to €14,582
- Other debts -€2,327
down €2,327 (-86.2%), from €2,700 to €373
- Reserves +€1,834
up €1,834 (+15.2%), from €12,045 to €13,879
- Current portion of long-term debt +€1,348
up €1,348 (+26.8%), from €5,021 to €6,369
- Trade debts -€1,261
down €1,261 (-50.6%), from €2,494 to €1,233
- Gross operating margin +€4,403
up €4,403 (+48.1%), from €9,160 to €13,563
- Depreciation -€2,022
down €2,022 (-19.9%), from €10,177 to €8,154
- Taxes +€1,050
up €1,050 (+122%), from €857 to €1,907
- Other operating charges +€461
up €461 (+73.8%), from €625 to €1,086
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 | €39,617 | €49,764 | +€10,147 | +25.6% |
| Fixed assets | 21/28 | €24,467 | €39,913 | +€15,446 | +63.1% |
| Tangible fixed assets | 22/27 | €24,467 | €39,913 | +€15,446 | +63.1% |
| Plant, machinery and equipment | 23 | €6,171 | €4,385 | -€1,786 | -28.9% |
| Furniture and vehicles | 24 | €18,296 | €35,528 | +€17,232 | +94.2% |
| Current assets | 29/58 | €15,150 | €9,851 | -€5,299 | -35.0% |
| Amounts receivable within one year | 40/41 | €3,421 | €2,307 | -€1,114 | -32.6% |
| Trade receivables | 40 | €1,515 | €2,300 | +€784 | +51.8% |
| Other amounts receivable | 41 | €1,906 | €8 | -€1,899 | -99.6% |
| Cash at bank and in hand | 54/58 | €10,178 | €5,915 | -€4,263 | -41.9% |
| Deferred charges and accrued income | 490/1 | €1,551 | €1,629 | +€78 | +5.0% |
| Total equity and liabilities | 10/49 | €39,617 | €49,764 | +€10,147 | +25.6% |
| Equity | 10/15 | €19,374 | €21,208 | +€1,834 | +9.5% |
| Contributions | 10/11 | €6,445 | €6,445 | = | 0.0% |
| Reserves | 13 | €12,045 | €13,879 | +€1,834 | +15.2% |
| Distributable reserves | 133 | €12,045 | €13,879 | +€1,834 | +15.2% |
| Profit (loss) carried forward | 14 | €884 | €884 | = | 0.0% |
| Amounts payable | 17/49 | €20,243 | €28,556 | +€8,312 | +41.1% |
| Amounts payable after more than one year | 17 | €3,303 | €14,582 | +€11,279 | +341% |
| Financial debts | 170/4 | €3,303 | €14,582 | +€11,279 | +341% |
| Amounts payable within one year | 42/48 | €16,940 | €13,973 | -€2,967 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €5,021 | €6,369 | +€1,348 | +26.8% |
| Trade debts | 44 | €2,494 | €1,233 | -€1,261 | -50.6% |
| Suppliers | 440/4 | €2,494 | €1,233 | -€1,261 | -50.6% |
| Taxes, remuneration and social security | 45 | €6,726 | €5,999 | -€727 | -10.8% |
| Taxes | 450/3 | €6,726 | €5,999 | -€727 | -10.8% |
| Other amounts payable | 47/48 | €2,700 | €373 | -€2,327 | -86.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,177 | €8,154 | -€2,022 | -19.9% |
| Other operating charges | 640/8 | €625 | €1,086 | +€461 | +73.8% |
| Gross operating margin | 9900 | €9,160 | €13,563 | +€4,403 | +48.1% |
| Operating profit (loss) | 9901 | -€1,642 | €4,322 | +€5,964 | |
| Financial income | 75/76B | €52 | €29 | -€23 | -43.8% |
| Recurring financial income | 75 | €52 | €29 | -€23 | -43.8% |
| Financial charges | 65/66B | €605 | €610 | +€5 | +0.8% |
| Recurring financial charges | 65 | €605 | €610 | +€5 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,195 | €3,741 | +€5,936 | |
| Income taxes | 67/77 | €857 | €1,907 | +€1,050 | +122% |
| Profit (loss) for the period | 9904 | -€3,052 | €1,834 | +€4,886 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,052 | €1,834 | +€4,886 |
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 27 October 2026 via checked.be.