MPOINT PRODUCTION: 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.
MPOINT PRODUCTION
Largest movements
- Tangible fixed assets -€12,895
down €12,895 (-7.3%), from €177,835 to €164,940
of which Land and buildings: -€10,338
- Cash -€11,318
down €11,318 (-20.7%), from €54,725 to €43,407
mainly Trade debts (-€21,155) and Debts after one year (-€20,624)
- Receivables within one year -€9,221
down €9,221 (-27.9%), from €33,020 to €23,799
of which Trade receivables: -€11,108
- Receivables after one year -€5,500
down €5,500 (-31.5%), from €17,438 to €11,938
- Trade debts -€21,155
down €21,155 (-81.2%), from €26,067 to €4,912
- Debts after one year -€20,624
down €20,624 (-45.7%), from €45,165 to €24,541
of which Financial debts: -€20,624
- Profit (loss) carried forward -€13,704
down €13,704 (-128.5%), from -€10,669 to -€24,373
- Other debts +€11,243
up €11,243 (+13.4%), from €84,002 to €95,245
- Tax, wage and social debts +€3,759
up €3,759 (+25.6%), from €14,708 to €18,466
of which Remuneration and social security: +€2,670
- Gross operating margin -€4,950
down €4,950 (-9.3%), from €53,090 to €48,141
- Staff costs +€2,021
up €2,021 (+5.6%), from €36,136 to €38,157
- Other operating charges +€1,235
up €1,235 (+57.8%), from €2,136 to €3,371
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.
Cash bridge derived
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 | €328,736 | €289,282 | -€39,454 | -12.0% |
| Fixed assets | 21/28 | €184,795 | €170,530 | -€14,265 | -7.7% |
| Tangible fixed assets | 22/27 | €177,835 | €164,940 | -€12,895 | -7.3% |
| Land and buildings | 22 | €158,564 | €148,226 | -€10,338 | -6.5% |
| Furniture and vehicles | 24 | €19,272 | €16,714 | -€2,557 | -13.3% |
| Financial fixed assets | 28 | €6,960 | €5,590 | -€1,370 | -19.7% |
| Current assets | 29/58 | €143,941 | €118,752 | -€25,189 | -17.5% |
| Amounts receivable after more than one year | 29 | €17,438 | €11,938 | -€5,500 | -31.5% |
| Other amounts receivable | 291 | €17,438 | €11,938 | -€5,500 | -31.5% |
| Amounts receivable within one year | 40/41 | €33,020 | €23,799 | -€9,221 | -27.9% |
| Trade receivables | 40 | €33,020 | €21,912 | -€11,108 | -33.6% |
| Other amounts receivable | 41 | - | €1,887 | +€1,887 | |
| Current investments | 50/53 | €30,500 | €31,000 | +€500 | +1.6% |
| Cash at bank and in hand | 54/58 | €54,725 | €43,407 | -€11,318 | -20.7% |
| Deferred charges and accrued income | 490/1 | €8,258 | €8,608 | +€350 | +4.2% |
| Total equity and liabilities | 10/49 | €328,736 | €289,282 | -€39,454 | -12.0% |
| Equity | 10/15 | €137,937 | €124,233 | -€13,704 | -9.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €136,206 | €136,206 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €134,346 | €134,346 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,669 | -€24,373 | -€13,704 | -128.5% |
| Amounts payable | 17/49 | €190,799 | €165,049 | -€25,750 | -13.5% |
| Amounts payable after more than one year | 17 | €45,165 | €24,541 | -€20,624 | -45.7% |
| Financial debts | 170/4 | €24,165 | €3,541 | -€20,624 | -85.3% |
| Other amounts payable | 178/9 | €21,000 | €21,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €144,374 | €139,248 | -€5,126 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €19,597 | €20,624 | +€1,027 | +5.2% |
| Trade debts | 44 | €26,067 | €4,912 | -€21,155 | -81.2% |
| Suppliers | 440/4 | €26,067 | €4,912 | -€21,155 | -81.2% |
| Taxes, remuneration and social security | 45 | €14,708 | €18,466 | +€3,759 | +25.6% |
| Taxes | 450/3 | €3,867 | €4,956 | +€1,089 | +28.2% |
| Remuneration and social security | 454/9 | €10,840 | €13,510 | +€2,670 | +24.6% |
| Other amounts payable | 47/48 | €84,002 | €95,245 | +€11,243 | +13.4% |
| Accrued charges and deferred income | 492/3 | €1,260 | €1,260 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €36,136 | €38,157 | +€2,021 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,043 | €16,942 | -€101 | -0.6% |
| Other operating charges | 640/8 | €2,136 | €3,371 | +€1,235 | +57.8% |
| Gross operating margin | 9900 | €53,090 | €48,141 | -€4,950 | -9.3% |
| Operating profit (loss) | 9901 | -€2,224 | -€10,329 | -€8,105 | -364.4% |
| Financial income | 75/76B | €838 | €1,041 | +€204 | +24.3% |
| Recurring financial income | 75 | €838 | €1,041 | +€204 | +24.3% |
| Financial charges | 65/66B | €4,277 | €3,962 | -€315 | -7.4% |
| Recurring financial charges | 65 | €4,277 | €3,962 | -€315 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,664 | -€13,250 | -€7,586 | -133.9% |
| Income taxes | 67/77 | -€2 | €454 | +€456 | |
| Profit (loss) for the period | 9904 | -€5,662 | -€13,704 | -€8,042 | -142.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,662 | -€13,704 | -€8,042 | -142.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.