MPP Construct: 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.
MPP Construct
Largest movements
- Cash +€15,395
up €15,395 (+74.4%), from €20,678 to €36,073
mainly Net result for the year (+€14,639) and Other debts (+€14,231)
- Receivables within one year -€14,097
down €14,097 (-17.8%), from €79,060 to €64,962
of which Trade receivables: -€17,804
- Short-term financial debts -€20,000
no longer reported in 2024 (was €20,000)
- Profit (loss) carried forward +€14,639
up €14,639 (+95.7%), from €15,291 to €29,930
- Other debts +€14,231
up €14,231 (+98.8%), from €14,400 to €28,631
- Trade debts -€10,818
down €10,818 (-29.7%), from €36,396 to €25,578
- Tax, wage and social debts +€3,245
up €3,245 (+86.0%), from €3,772 to €7,017
- Turnover +€105,555
up €105,555 (+24.0%), from €439,702 to €545,257
- Purchases and services +€89,088
up €89,088 (+20.4%), from €437,346 to €526,434
- Gross operating margin +€16,094
up €16,094 (+246.4%), from €6,531 to €22,626
- Taxes -€9,594
down €9,594 (-65.0%), from €14,750 to €5,156
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 | €99,860 | €101,157 | +€1,297 | +1.3% |
| Fixed assets | 21/28 | €122 | €122 | = | 0.0% |
| Financial fixed assets | 28 | €122 | €122 | = | 0.0% |
| Current assets | 29/58 | €99,738 | €101,035 | +€1,297 | +1.3% |
| Amounts receivable within one year | 40/41 | €79,060 | €64,962 | -€14,097 | -17.8% |
| Trade receivables | 40 | €62,426 | €44,622 | -€17,804 | -28.5% |
| Other amounts receivable | 41 | €16,634 | €20,340 | +€3,706 | +22.3% |
| Cash at bank and in hand | 54/58 | €20,678 | €36,073 | +€15,395 | +74.4% |
| Total equity and liabilities | 10/49 | €99,860 | €101,157 | +€1,297 | +1.3% |
| Equity | 10/15 | €25,291 | €39,930 | +€14,639 | +57.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,291 | €29,930 | +€14,639 | +95.7% |
| Amounts payable | 17/49 | €74,568 | €61,227 | -€13,342 | -17.9% |
| Amounts payable within one year | 42/48 | €74,568 | €61,227 | -€13,342 | -17.9% |
| Financial debts | 43 | €20,000 | - | -€20,000 | |
| Credit institutions | 430/8 | €20,000 | - | -€20,000 | |
| Trade debts | 44 | €36,396 | €25,578 | -€10,818 | -29.7% |
| Suppliers | 440/4 | €36,396 | €25,578 | -€10,818 | -29.7% |
| Taxes, remuneration and social security | 45 | €3,772 | €7,017 | +€3,245 | +86.0% |
| Taxes | 450/3 | €3,772 | €7,017 | +€3,245 | +86.0% |
| Other amounts payable | 47/48 | €14,400 | €28,631 | +€14,231 | +98.8% |
| Turnover | 70 | €439,702 | €545,257 | +€105,555 | +24.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €437,346 | €526,434 | +€89,088 | +20.4% |
| Other operating charges | 640/8 | €1,663 | €1,266 | -€397 | -23.9% |
| Gross operating margin | 9900 | €6,531 | €22,626 | +€16,094 | +246.4% |
| Operating profit (loss) | 9901 | €4,868 | €21,359 | +€16,492 | +338.8% |
| Financial income | 75/76B | €640 | €1,080 | +€440 | +68.7% |
| Recurring financial income | 75 | €640 | €1,080 | +€440 | +68.7% |
| Financial charges | 65/66B | €4,454 | €2,645 | -€1,808 | -40.6% |
| Recurring financial charges | 65 | €4,454 | €2,645 | -€1,808 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | €1,055 | €19,794 | +€18,740 | +1777.0% |
| Income taxes | 67/77 | €14,750 | €5,156 | -€9,594 | -65.0% |
| Profit (loss) for the period | 9904 | -€13,695 | €14,639 | +€28,334 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,695 | €14,639 | +€28,334 |
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 4 October 2026 via checked.be.