MR CONCEPT: what changed
Two financial 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.
MR CONCEPT
Largest movements
- Tangible fixed assets -€4,537
down €4,537 (-30.9%), from €14,665 to €10,128
of which Furniture and vehicles: -€2,912
- Cash +€3,146
up €3,146 (+52.8%), from €5,953 to €9,099
mainly Net result for the year (+€6,508) and Depreciation (+€4,537)
- Receivables within one year +€1,560
up €1,560 (+3.6%), from €43,208 to €44,768
of which Trade receivables: +€4,021
- Other debts -€9,964
down €9,964 (-14.7%), from €67,619 to €57,655
- Profit (loss) carried forward +€6,508
up €6,508, from -€940 to €5,568
- Contributions -€4,340
down €4,340 (-70.0%), from €6,200 to €1,860
- Reserves +€4,340
up €4,340 (+36.6%), from €11,860 to €16,200
of which Distributable reserves: +€14,340
- Trade debts +€3,923
up €3,923, from €0 to €3,923
- Gross operating margin -€5,780
down €5,780 (-31.2%), from €18,547 to €12,767
- Other operating charges -€5,053
down €5,053 (-83.2%), from €6,074 to €1,021
- Depreciation -€2,297
down €2,297 (-33.6%), from €6,834 to €4,537
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 | €84,738 | €85,206 | +€468 | +0.6% |
| Fixed assets | 21/28 | €14,665 | €10,128 | -€4,537 | -30.9% |
| Tangible fixed assets | 22/27 | €14,665 | €10,128 | -€4,537 | -30.9% |
| Land and buildings | 22 | €8,000 | €8,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,338 | €713 | -€1,625 | -69.5% |
| Furniture and vehicles | 24 | €4,327 | €1,415 | -€2,912 | -67.3% |
| Current assets | 29/58 | €70,073 | €75,079 | +€5,005 | +7.1% |
| Stocks and contracts in progress | 3 | €20,000 | €20,000 | = | 0.0% |
| Stocks | 30/36 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,208 | €44,768 | +€1,560 | +3.6% |
| Trade receivables | 40 | €36,685 | €40,705 | +€4,021 | +11.0% |
| Other amounts receivable | 41 | €6,523 | €4,062 | -€2,461 | -37.7% |
| Cash at bank and in hand | 54/58 | €5,953 | €9,099 | +€3,146 | +52.8% |
| Deferred charges and accrued income | 490/1 | €912 | €1,212 | +€300 | +32.9% |
| Total equity and liabilities | 10/49 | €84,738 | €85,206 | +€468 | +0.6% |
| Equity | 10/15 | €17,120 | €23,628 | +€6,508 | +38.0% |
| Contributions | 10/11 | €6,200 | €1,860 | -€4,340 | -70.0% |
| Reserves | 13 | €11,860 | €16,200 | +€4,340 | +36.6% |
| Non-distributable reserves | 130/1 | €10,000 | €0 | -€10,000 | -100.0% |
| Reserves not available under the articles | 1311 | €10,000 | €0 | -€10,000 | -100.0% |
| Distributable reserves | 133 | €1,860 | €16,200 | +€14,340 | +771.0% |
| Profit (loss) carried forward | 14 | -€940 | €5,568 | +€6,508 | |
| Amounts payable | 17/49 | €67,619 | €61,578 | -€6,040 | -8.9% |
| Amounts payable within one year | 42/48 | €67,619 | €61,578 | -€6,040 | -8.9% |
| Trade debts | 44 | €0 | €3,923 | +€3,923 | |
| Suppliers | 440/4 | - | €3,923 | +€3,923 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €67,619 | €57,655 | -€9,964 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,834 | €4,537 | -€2,297 | -33.6% |
| Other operating charges | 640/8 | €6,074 | €1,021 | -€5,053 | -83.2% |
| Gross operating margin | 9900 | €18,547 | €12,767 | -€5,780 | -31.2% |
| Operating profit (loss) | 9901 | €5,639 | €7,208 | +€1,570 | +27.8% |
| Financial income | 75/76B | €108 | €120 | +€12 | +11.3% |
| Recurring financial income | 75 | €108 | €120 | +€12 | +11.3% |
| Financial charges | 65/66B | €508 | €622 | +€114 | +22.4% |
| Recurring financial charges | 65 | €508 | €622 | +€114 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €5,238 | €6,706 | +€1,468 | +28.0% |
| Income taxes | 67/77 | €166 | €198 | +€32 | +19.3% |
| Profit (loss) for the period | 9904 | €5,072 | €6,508 | +€1,436 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,072 | €6,508 | +€1,436 | +28.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.