MPLUS CONCEPT: 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.
MPLUS CONCEPT
Largest movements
- Receivables within one year +€41,627
up €41,627 (+264.5%), from €15,738 to €57,365
of which Trade receivables: +€32,034
- Cash -€5,524
down €5,524 (-44.7%), from €12,347 to €6,822
mainly Receivables within one year (-€41,627) and Deferred charges and accrued income (-€816)
- Tangible fixed assets -€1,933
down €1,933 (-47.7%), from €4,052 to €2,119
- Deferred charges and accrued income +€816
new in 2024: €816
- Profit (loss) carried forward +€23,788
up €23,788 (+97.4%), from €24,423 to €48,211
- Trade debts +€5,676
up €5,676 (+18175.2%), from €31 to €5,707
- Tax, wage and social debts +€5,522
up €5,522 (+71.9%), from €7,682 to €13,204
of which Taxes: +€6,572
- Other operating charges +€1,858
new in 2024: €1,858
- Gross operating margin +€1,183
up €1,183 (+3.5%), from €33,814 to €34,997
- Depreciation -€963
down €963 (-33.3%), from €2,897 to €1,933
- Financial charges +€490
up €490 (+449.1%), from €109 to €599
- Taxes +€435
up €435 (+6.8%), from €6,385 to €6,820
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,137 | €67,123 | +€34,986 | +108.9% |
| Fixed assets | 21/28 | €4,052 | €2,119 | -€1,933 | -47.7% |
| Tangible fixed assets | 22/27 | €4,052 | €2,119 | -€1,933 | -47.7% |
| Furniture and vehicles | 24 | €4,052 | €2,119 | -€1,933 | -47.7% |
| Current assets | 29/58 | €28,085 | €65,004 | +€36,919 | +131.5% |
| Amounts receivable within one year | 40/41 | €15,738 | €57,365 | +€41,627 | +264.5% |
| Trade receivables | 40 | €11,315 | €43,349 | +€32,034 | +283.1% |
| Other amounts receivable | 41 | €4,423 | €14,016 | +€9,593 | +216.9% |
| Cash at bank and in hand | 54/58 | €12,347 | €6,822 | -€5,524 | -44.7% |
| Deferred charges and accrued income | 490/1 | - | €816 | +€816 | |
| Total equity and liabilities | 10/49 | €32,137 | €67,123 | +€34,986 | +108.9% |
| Equity | 10/15 | €24,423 | €48,211 | +€23,788 | +97.4% |
| Profit (loss) carried forward | 14 | €24,423 | €48,211 | +€23,788 | +97.4% |
| Amounts payable | 17/49 | €7,714 | €18,911 | +€11,198 | +145.2% |
| Amounts payable within one year | 42/48 | €7,714 | €18,911 | +€11,198 | +145.2% |
| Trade debts | 44 | €31 | €5,707 | +€5,676 | +18175.2% |
| Suppliers | 440/4 | €31 | €5,707 | +€5,676 | +18175.2% |
| Taxes, remuneration and social security | 45 | €7,682 | €13,204 | +€5,522 | +71.9% |
| Taxes | 450/3 | €6,632 | €13,204 | +€6,572 | +99.1% |
| Remuneration and social security | 454/9 | €1,050 | - | -€1,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,897 | €1,933 | -€963 | -33.3% |
| Other operating charges | 640/8 | - | €1,858 | +€1,858 | |
| Gross operating margin | 9900 | €33,814 | €34,997 | +€1,183 | +3.5% |
| Operating profit (loss) | 9901 | €30,917 | €31,205 | +€288 | +0.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €109 | €599 | +€490 | +449.1% |
| Recurring financial charges | 65 | €109 | €599 | +€490 | +449.1% |
| Profit (loss) for the period before taxes | 9903 | €30,808 | €30,607 | -€200 | -0.7% |
| Income taxes | 67/77 | €6,385 | €6,820 | +€435 | +6.8% |
| Profit (loss) for the period | 9904 | €24,423 | €23,788 | -€635 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,423 | €23,788 | -€635 | -2.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.