MVB SCIM: 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.
MVB SCIM
Largest movements
- Cash -€28,920
down €28,920 (-49.9%), from €57,987 to €29,067
mainly Net result for the year (-€24,303) and Current portion of long-term debt (-€8,163)
- Tangible fixed assets -€5,079
down €5,079 (-27.7%), from €18,342 to €13,263
- Receivables within one year +€1,110
up €1,110 (+162.6%), from €683 to €1,793
- Reserves -€24,303
down €24,303 (-39.0%), from €62,396 to €38,092
- Current portion of long-term debt -€8,163
down €8,163 (-91.5%), from €8,923 to €760
- Gross operating margin -€3,562
down €3,562 (-26.9%), from -€13,224 to -€16,786
- Depreciation +€452
up €452 (+7.4%), from €6,127 to €6,579
- Financial charges -€220
down €220 (-32.2%), from €682 to €462
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 | €77,254 | €44,123 | -€33,132 | -42.9% |
| Fixed assets | 21/28 | €18,342 | €13,263 | -€5,079 | -27.7% |
| Tangible fixed assets | 22/27 | €18,342 | €13,263 | -€5,079 | -27.7% |
| Furniture and vehicles | 24 | €18,342 | €13,263 | -€5,079 | -27.7% |
| Current assets | 29/58 | €58,913 | €30,860 | -€28,053 | -47.6% |
| Amounts receivable within one year | 40/41 | €683 | €1,793 | +€1,110 | +162.6% |
| Other amounts receivable | 41 | €683 | €1,793 | +€1,110 | +162.6% |
| Cash at bank and in hand | 54/58 | €57,987 | €29,067 | -€28,920 | -49.9% |
| Deferred charges and accrued income | 490/1 | €243 | - | -€243 | |
| Total equity and liabilities | 10/49 | €77,254 | €44,123 | -€33,132 | -42.9% |
| Equity | 10/15 | €67,396 | €43,092 | -€24,303 | -36.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €62,396 | €38,092 | -€24,303 | -39.0% |
| Distributable reserves | 133 | €62,396 | €38,092 | -€24,303 | -39.0% |
| Amounts payable | 17/49 | €9,859 | €1,030 | -€8,828 | -89.6% |
| Amounts payable after more than one year | 17 | €760 | - | -€760 | |
| Financial debts | 170/4 | €760 | - | -€760 | |
| Amounts payable within one year | 42/48 | €9,098 | €1,030 | -€8,068 | -88.7% |
| Current portion of amounts payable after more than one year | 42 | €8,923 | €760 | -€8,163 | -91.5% |
| Trade debts | 44 | €1 | €94 | +€93 | +9279.0% |
| Suppliers | 440/4 | €1 | €94 | +€93 | +9279.0% |
| Taxes, remuneration and social security | 45 | €174 | €176 | +€2 | +1.0% |
| Taxes | 450/3 | €174 | €176 | +€2 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,127 | €6,579 | +€452 | +7.4% |
| Other operating charges | 640/8 | €293 | €300 | +€8 | +2.6% |
| Gross operating margin | 9900 | -€13,224 | -€16,786 | -€3,562 | -26.9% |
| Operating profit (loss) | 9901 | -€19,643 | -€23,665 | -€4,022 | -20.5% |
| Financial charges | 65/66B | €682 | €462 | -€220 | -32.2% |
| Recurring financial charges | 65 | €682 | €462 | -€220 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | -€20,325 | -€24,127 | -€3,802 | -18.7% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | -€20,500 | -€24,303 | -€3,804 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,500 | -€24,303 | -€3,804 | -18.6% |
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.