Mplan: 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.
Mplan
Largest movements
- Cash +€7,854
up €7,854 (+85.7%), from €9,161 to €17,015
mainly Net result for the year (+€15,615) and Tax, wage and social debts (+€5,294)
- Receivables within one year +€3,101
up €3,101 (+10.9%), from €28,424 to €31,524
of which Trade receivables: +€6,822
- Tangible fixed assets -€708
down €708 (-26.2%), from €2,702 to €1,995
- Reserves +€15,000
up €15,000 (+138%), from €10,837 to €25,837
of which Distributable reserves: +€15,000
- Profit (loss) carried forward -€6,285
down €6,285 (-90.2%), from €6,969 to €684
- Tax, wage and social debts +€5,294
up €5,294 (+41.2%), from €12,866 to €18,161
- Trade debts -€1,977
down €1,977 (-97.1%), from €2,035 to €59
- Other debts -€1,680
no longer reported in 2025 (was €1,680)
- Gross operating margin +€27,320
up €27,320 (+354%), from €7,710 to €35,030
- Other operating charges +€8,282
up €8,282 (+427%), from €1,940 to €10,222
- Taxes +€4,485
up €4,485 (+112%), from €3,996 to €8,481
- Financial income -€1,679
no longer reported in 2025 (was €1,679)
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 | €46,787 | €57,140 | +€10,353 | +22.1% |
| Fixed assets | 21/28 | €3,202 | €2,495 | -€708 | -22.1% |
| Tangible fixed assets | 22/27 | €2,702 | €1,995 | -€708 | -26.2% |
| Furniture and vehicles | 24 | €2,702 | €1,995 | -€708 | -26.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €43,585 | €54,645 | +€11,060 | +25.4% |
| Amounts receivable within one year | 40/41 | €28,424 | €31,524 | +€3,101 | +10.9% |
| Trade receivables | 40 | €8,644 | €15,466 | +€6,822 | +78.9% |
| Other amounts receivable | 41 | €19,780 | €16,058 | -€3,722 | -18.8% |
| Current investments | 50/53 | €6,000 | €6,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,161 | €17,015 | +€7,854 | +85.7% |
| Deferred charges and accrued income | 490/1 | - | €105 | +€105 | |
| Total equity and liabilities | 10/49 | €46,787 | €57,140 | +€10,353 | +22.1% |
| Equity | 10/15 | €30,205 | €38,920 | +€8,715 | +28.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €10,837 | €25,837 | +€15,000 | +138% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €8,982 | €23,982 | +€15,000 | +167% |
| Profit (loss) carried forward | 14 | €6,969 | €684 | -€6,285 | -90.2% |
| Amounts payable | 17/49 | €16,582 | €18,219 | +€1,638 | +9.9% |
| Amounts payable within one year | 42/48 | €16,582 | €18,219 | +€1,638 | +9.9% |
| Trade debts | 44 | €2,035 | €59 | -€1,977 | -97.1% |
| Suppliers | 440/4 | €2,035 | €59 | -€1,977 | -97.1% |
| Taxes, remuneration and social security | 45 | €12,866 | €18,161 | +€5,294 | +41.2% |
| Taxes | 450/3 | €12,866 | €18,161 | +€5,294 | +41.2% |
| Other amounts payable | 47/48 | €1,680 | - | -€1,680 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €708 | €708 | = | 0.0% |
| Other operating charges | 640/8 | €1,940 | €10,222 | +€8,282 | +427% |
| Gross operating margin | 9900 | €7,710 | €35,030 | +€27,320 | +354% |
| Operating profit (loss) | 9901 | €5,063 | €24,101 | +€19,038 | +376% |
| Financial income | 75/76B | €1,679 | - | -€1,679 | |
| Recurring financial income | 75 | €1,679 | - | -€1,679 | |
| Financial charges | 65/66B | €109 | €5 | -€103 | -95.3% |
| Recurring financial charges | 65 | €109 | €5 | -€103 | -95.3% |
| Profit (loss) for the period before taxes | 9903 | €6,633 | €24,096 | +€17,463 | +263% |
| Income taxes | 67/77 | €3,996 | €8,481 | +€4,485 | +112% |
| Profit (loss) for the period | 9904 | €2,637 | €15,615 | +€12,978 | +492% |
| Profit (loss) for the period to be appropriated | 9905 | €2,637 | €15,615 | +€12,978 | +492% |
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 18 October 2026 via checked.be.