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MPLS: 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.

What changed

MPLS

BE 0774.551.829
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€16,631
2024 · €19,412-€2,781
Equity
€2,000
2024 · €50,373-€48,373
Cash
€45,923
2024 · €49,189-€3,265
Balance sheet total
€54,614
2024 · €61,829-€7,215

Largest movements

2024 to 2025
Assets
  • Cash -€3,265

    down €3,265 (-6.6%), from €49,189 to €45,923

    mainly Contributions, distributions and other (-€65,004) and Trade debts (-€2,762)

  • Receivables within one year -€2,203

    no longer reported in 2025 (was €2,203)

  • Tangible fixed assets -€1,734

    down €1,734 (-16.7%), from €10,387 to €8,652

Equity and liabilities
  • Reserves -€48,373

    no longer reported in 2025 (was €48,373)

  • Other debts +€41,216

    up €41,216 (+7005.3%), from €588 to €41,804

  • Trade debts -€2,762

    down €2,762 (-96.1%), from €2,873 to €111

  • Tax, wage and social debts +€2,717

    up €2,717 (+45.7%), from €5,943 to €8,661

    of which Remuneration and social security: +€2,060

Income statement
  • Gross operating margin -€1,876

    down €1,876 (-6.0%), from €31,389 to €29,513

  • Taxes +€742

    up €742 (+9.5%), from €7,797 to €8,539

  • Depreciation +€693

    up €693 (+31.3%), from €2,213 to €2,906

  • Other operating charges -€423

    down €423 (-28.9%), from €1,462 to €1,038

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €19,412
Gross operating margin -€1,876
Depreciation -€693
Other operating charges +€423
Financial income +€1
Financial charges +€106
Taxes -€742
Result 2025 €16,631

Cash bridge derived

cash 2024 to 2025

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.

From operations +€62,923
Investment -€1,172
Financing -€65,016
Cash 2024 €49,189
Net result for the year +€16,631
Depreciation +€2,906
Receivables within one year +€2,203
Deferred charges and accrued income +€12
Trade debts -€2,762
Tax, wage and social debts +€2,717
Other debts +€41,216
Investment in fixed assets (net) -€1,172
Short-term financial debts -€12
Contributions, distributions and other -€65,004
Cash 2025 €45,923
Every line side by side 36 lines
Line Code 2024 2025 Change %
Total assets 20/58 €61,829 €54,614 -€7,215 -11.7%
Fixed assets 21/28 €10,387 €8,652 -€1,734 -16.7%
Tangible fixed assets 22/27 €10,387 €8,652 -€1,734 -16.7%
Furniture and vehicles 24 €10,387 €8,652 -€1,734 -16.7%
Current assets 29/58 €51,443 €45,962 -€5,481 -10.7%
Amounts receivable within one year 40/41 €2,203 - -€2,203
Other amounts receivable 41 €2,203 - -€2,203
Cash at bank and in hand 54/58 €49,189 €45,923 -€3,265 -6.6%
Deferred charges and accrued income 490/1 €51 €39 -€12 -24.2%
Total equity and liabilities 10/49 €61,829 €54,614 -€7,215 -11.7%
Equity 10/15 €50,373 €2,000 -€48,373 -96.0%
Contributions 10/11 €2,000 €2,000 = 0.0%
Reserves 13 €48,373 - -€48,373
Distributable reserves 133 €48,373 - -€48,373
Amounts payable 17/49 €11,456 €52,614 +€41,158 +359.3%
Amounts payable within one year 42/48 €11,456 €52,614 +€41,158 +359.3%
Financial debts 43 €2,051 €2,039 -€12 -0.6%
Credit institutions 430/8 €2,051 €2,039 -€12 -0.6%
Trade debts 44 €2,873 €111 -€2,762 -96.1%
Suppliers 440/4 €2,873 €111 -€2,762 -96.1%
Taxes, remuneration and social security 45 €5,943 €8,661 +€2,717 +45.7%
Taxes 450/3 €5,943 €6,601 +€657 +11.1%
Remuneration and social security 454/9 - €2,060 +€2,060
Other amounts payable 47/48 €588 €41,804 +€41,216 +7005.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €2,213 €2,906 +€693 +31.3%
Other operating charges 640/8 €1,462 €1,038 -€423 -28.9%
Gross operating margin 9900 €31,389 €29,513 -€1,876 -6.0%
Operating profit (loss) 9901 €27,714 €25,568 -€2,146 -7.7%
Financial income 75/76B - €1 +€1
Recurring financial income 75 - €1 +€1
Financial charges 65/66B €505 €399 -€106 -20.9%
Recurring financial charges 65 €505 €399 -€106 -20.9%
Profit (loss) for the period before taxes 9903 €27,209 €25,170 -€2,039 -7.5%
Income taxes 67/77 €7,797 €8,539 +€742 +9.5%
Profit (loss) for the period 9904 €19,412 €16,631 -€2,781 -14.3%
Profit (loss) for the period to be appropriated 9905 €19,412 €16,631 -€2,781 -14.3%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.