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MPPiTEC: 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

MPPiTEC

BE 0464.745.212
NACE 46.389, Wholesale of other food products
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€20,421
2023 · -€18,509+€38,930
Equity
-€309,111
2023 · -€329,532+€20,421
Cash
€31,679
2023 · €17,869+€13,810
Balance sheet total
€236,231
2023 · €281,597-€45,366

Largest movements

2023 to 2024
Assets
  • Intangible fixed assets -€59,968

    down €59,968 (-74.8%), from €80,169 to €20,201

  • Cash +€13,810

    up €13,810 (+77.3%), from €17,869 to €31,679

    mainly Depreciation (+€70,968) and Net result for the year (+€20,421)

Equity and liabilities
  • Other debts -€47,120

    down €47,120 (-8.0%), from €587,120 to €540,000

  • Profit (loss) carried forward +€20,421

    up €20,421 (+1.7%), from -€1.2m to -€1.2m

  • Advances received -€19,009

    down €19,009 (-79.2%), from €24,009 to €5,000

Income statement
  • Gross operating margin +€38,221

    up €38,221 (+46.5%), from €82,284 to €120,505

  • Financial charges -€1,335

    down €1,335 (-4.4%), from €30,240 to €28,905

From the 2023 result to the 2024 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 2023 -€18,509
Gross operating margin +€38,221
Depreciation -€1,074
Other operating charges +€448
Financial income -€0
Financial charges +€1,335
Result 2024 €20,421

Cash bridge derived

cash 2023 to 2024

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.

From operations +€24,810
Investment -€11,000
Financing €0
Cash 2023 €17,869
Net result for the year +€20,421
Depreciation +€70,968
Receivables within one year -€791
Trade debts +€342
Advances received -€19,009
Other debts -€47,120
Investment in fixed assets (net) -€11,000
Cash 2024 €31,679
Every line side by side 30 lines
Line Code 2023 2024 Change %
Total assets 20/58 €281,597 €236,231 -€45,366 -16.1%
Fixed assets 21/28 €80,169 €20,201 -€59,968 -74.8%
Intangible fixed assets 21 €80,169 €20,201 -€59,968 -74.8%
Current assets 29/58 €201,428 €216,030 +€14,601 +7.2%
Amounts receivable within one year 40/41 €183,559 €184,350 +€791 +0.4%
Other amounts receivable 41 €183,559 €184,350 +€791 +0.4%
Cash at bank and in hand 54/58 €17,869 €31,679 +€13,810 +77.3%
Total equity and liabilities 10/49 €281,597 €236,231 -€45,366 -16.1%
Equity 10/15 -€329,532 -€309,111 +€20,421 +6.2%
Contributions 10/11 €841,973 €841,973 = 0.0%
Capital 10 €841,973 €841,973 = 0.0%
Issued capital 100 €841,973 €841,973 = 0.0%
Profit (loss) carried forward 14 -€1,171,505 -€1,151,084 +€20,421 +1.7%
Amounts payable 17/49 €611,129 €545,342 -€65,787 -10.8%
Amounts payable within one year 42/48 €611,129 €545,342 -€65,787 -10.8%
Trade debts 44 - €342 +€342
Suppliers 440/4 - €342 +€342
Advances received on contracts in progress 46 €24,009 €5,000 -€19,009 -79.2%
Other amounts payable 47/48 €587,120 €540,000 -€47,120 -8.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €69,894 €70,968 +€1,074 +1.5%
Other operating charges 640/8 €660 €212 -€448 -67.9%
Gross operating margin 9900 €82,284 €120,505 +€38,221 +46.5%
Operating profit (loss) 9901 €11,730 €49,325 +€37,595 +320.5%
Financial income 75/76B €0 - -€0
Recurring financial income 75 €0 - -€0
Financial charges 65/66B €30,240 €28,905 -€1,335 -4.4%
Recurring financial charges 65 €30,240 €28,905 -€1,335 -4.4%
Profit (loss) for the period before taxes 9903 -€18,509 €20,421 +€38,930
Profit (loss) for the period 9904 -€18,509 €20,421 +€38,930
Profit (loss) for the period to be appropriated 9905 -€18,509 €20,421 +€38,930

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 29 September 2026 via checked.be.