MPOOLCOVER: 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.
MPOOLCOVER
Largest movements
- Stocks and contracts +€22,802
new in 2025: €22,802
- Tangible fixed assets -€3,333
down €3,333 (-41.3%), from €8,069 to €4,736
- Receivables within one year +€2,761
up €2,761 (+48.0%), from €5,750 to €8,511
of which Other amounts receivable: +€3,039
- Cash +€997
up €997 (+1.9%), from €52,910 to €53,907
mainly Net result for the year (+€25,417) and Depreciation (+€3,333)
- Profit (loss) carried forward +€25,417
up €25,417 (+68.5%), from €37,103 to €62,520
- Accrued charges and deferred income -€5,750
no longer reported in 2025 (was €5,750)
- Current portion of long-term debt +€3,227
new in 2025: €3,227
- Trade debts +€1,295
up €1,295 (+71.1%), from €1,820 to €3,115
- Gross operating margin +€6,241
up €6,241 (+20.9%), from €29,833 to €36,074
- Depreciation +€1,403
up €1,403 (+72.7%), from €1,931 to €3,333
- Taxes +€1,097
up €1,097 (+18.6%), from €5,893 to €6,989
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 | €67,202 | €90,741 | +€23,539 | +35.0% |
| Fixed assets | 21/28 | €8,069 | €4,736 | -€3,333 | -41.3% |
| Tangible fixed assets | 22/27 | €8,069 | €4,736 | -€3,333 | -41.3% |
| Furniture and vehicles | 24 | €8,069 | €4,736 | -€3,333 | -41.3% |
| Current assets | 29/58 | €59,133 | €86,005 | +€26,873 | +45.4% |
| Stocks and contracts in progress | 3 | - | €22,802 | +€22,802 | |
| Stocks | 30/36 | - | €22,802 | +€22,802 | |
| Amounts receivable within one year | 40/41 | €5,750 | €8,511 | +€2,761 | +48.0% |
| Trade receivables | 40 | €5,750 | €5,472 | -€278 | -4.8% |
| Other amounts receivable | 41 | - | €3,039 | +€3,039 | |
| Cash at bank and in hand | 54/58 | €52,910 | €53,907 | +€997 | +1.9% |
| Deferred charges and accrued income | 490/1 | €473 | €786 | +€313 | +66.2% |
| Total equity and liabilities | 10/49 | €67,202 | €90,741 | +€23,539 | +35.0% |
| Equity | 10/15 | €47,103 | €72,520 | +€25,417 | +54.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,103 | €62,520 | +€25,417 | +68.5% |
| Amounts payable | 17/49 | €20,099 | €18,221 | -€1,878 | -9.3% |
| Amounts payable within one year | 42/48 | €14,349 | €18,221 | +€3,872 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | - | €3,227 | +€3,227 | |
| Trade debts | 44 | €1,820 | €3,115 | +€1,295 | +71.1% |
| Suppliers | 440/4 | €1,820 | €3,115 | +€1,295 | +71.1% |
| Taxes, remuneration and social security | 45 | €12,499 | €11,865 | -€634 | -5.1% |
| Taxes | 450/3 | €12,499 | €11,865 | -€634 | -5.1% |
| Other amounts payable | 47/48 | €30 | €15 | -€15 | -50.0% |
| Accrued charges and deferred income | 492/3 | €5,750 | - | -€5,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,931 | €3,333 | +€1,403 | +72.7% |
| Other operating charges | 640/8 | €462 | €264 | -€198 | -42.8% |
| Gross operating margin | 9900 | €29,833 | €36,074 | +€6,241 | +20.9% |
| Operating profit (loss) | 9901 | €27,441 | €32,476 | +€5,036 | +18.4% |
| Financial income | 75/76B | €10 | €2 | -€7 | -75.7% |
| Recurring financial income | 75 | €10 | €2 | -€7 | -75.7% |
| Financial charges | 65/66B | €148 | €72 | -€76 | -51.1% |
| Recurring financial charges | 65 | €148 | €72 | -€76 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | €27,302 | €32,406 | +€5,104 | +18.7% |
| Income taxes | 67/77 | €5,893 | €6,989 | +€1,097 | +18.6% |
| Profit (loss) for the period | 9904 | €21,410 | €25,417 | +€4,007 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,410 | €25,417 | +€4,007 | +18.7% |
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 2 October 2026 via checked.be.