MULTIBOIS CONCEPT: 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.
MULTIBOIS CONCEPT
Largest movements
- Cash +€3,009
up €3,009 (+66.7%), from €4,513 to €7,521
mainly Net result for the year (+€13,164) and Tax, wage and social debts (+€3,532)
- Debts after one year -€15,191
down €15,191 (-19.8%), from €76,617 to €61,426
- Profit (loss) carried forward +€13,164
up €13,164 (+25.2%), from €52,312 to €65,476
- Tax, wage and social debts +€3,532
up €3,532 (+27.9%), from €12,672 to €16,204
of which Taxes: +€3,532
- Gross operating margin -€3,258
down €3,258 (-13.8%), from €23,637 to €20,379
- Taxes -€819
down €819 (-14.3%), from €5,716 to €4,897
- Financial charges -€425
down €425 (-18.1%), from €2,342 to €1,917
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 | €161,500 | €163,275 | +€1,774 | +1.1% |
| Fixed assets | 21/28 | €150,000 | €150,000 | = | 0.0% |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €11,500 | €13,275 | +€1,774 | +15.4% |
| Amounts receivable within one year | 40/41 | €6,988 | €5,754 | -€1,234 | -17.7% |
| Trade receivables | 40 | €6,988 | €5,754 | -€1,234 | -17.7% |
| Cash at bank and in hand | 54/58 | €4,513 | €7,521 | +€3,009 | +66.7% |
| Total equity and liabilities | 10/49 | €161,500 | €163,275 | +€1,774 | +1.1% |
| Equity | 10/15 | €54,812 | €67,976 | +€13,164 | +24.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,312 | €65,476 | +€13,164 | +25.2% |
| Amounts payable | 17/49 | €106,688 | €95,298 | -€11,390 | -10.7% |
| Amounts payable after more than one year | 17 | €76,617 | €61,426 | -€15,191 | -19.8% |
| Financial debts | 170/4 | €76,617 | €61,426 | -€15,191 | -19.8% |
| Amounts payable within one year | 42/48 | €30,071 | €33,872 | +€3,801 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | €14,861 | €15,191 | +€330 | +2.2% |
| Trade debts | 44 | €129 | €68 | -€61 | -47.2% |
| Suppliers | 440/4 | €129 | €68 | -€61 | -47.2% |
| Taxes, remuneration and social security | 45 | €12,672 | €16,204 | +€3,532 | +27.9% |
| Taxes | 450/3 | €10,472 | €14,004 | +€3,532 | +33.7% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €2,409 | €2,409 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €23,637 | €20,379 | -€3,258 | -13.8% |
| Operating profit (loss) | 9901 | €23,249 | €19,979 | -€3,271 | -14.1% |
| Financial charges | 65/66B | €2,342 | €1,917 | -€425 | -18.1% |
| Recurring financial charges | 65 | €2,342 | €1,917 | -€425 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €20,907 | €18,062 | -€2,846 | -13.6% |
| Income taxes | 67/77 | €5,716 | €4,897 | -€819 | -14.3% |
| Profit (loss) for the period | 9904 | €15,191 | €13,164 | -€2,026 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,191 | €13,164 | -€2,026 | -13.3% |
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 5 October 2026 via checked.be.