2MA SRL: 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.
2MA SRL
Largest movements
- Cash +€9,603
up €9,603 (+46.6%), from €20,603 to €30,207
mainly Net result for the year (+€18,733) and Depreciation (+€11,748)
- Tangible fixed assets -€7,712
down €7,712 (-27.8%), from €27,693 to €19,981
of which Plant, machinery and equipment: -€4,242
- Stocks and contracts -€4,940
down €4,940 (-42.6%), from €11,598 to €6,658
- Receivables within one year +€2,708
up €2,708 (+49.4%), from €5,480 to €8,188
of which Trade receivables: +€2,343
- Intangible fixed assets -€1,100
down €1,100 (-14.7%), from €7,501 to €6,401
- Trade debts -€4,061
down €4,061 (-37.3%), from €10,890 to €6,829
- Other debts +€2,489
up €2,489 (+11.3%), from €21,953 to €24,442
- Tax, wage and social debts +€1,495
up €1,495 (+13.4%), from €11,179 to €12,674
- Profit (loss) carried forward -€1,267
down €1,267 (-4.5%), from €28,192 to €26,925
- Staff costs +€21,751
up €21,751 (+37.8%), from €57,477 to €79,228
- Gross operating margin +€4,934
up €4,934 (+4.4%), from €111,673 to €116,606
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.
Derived cash bridge
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 | €81,214 | €79,871 | -€1,344 | -1.7% |
| Fixed assets | 21/28 | €43,343 | €34,631 | -€8,712 | -20.1% |
| Intangible fixed assets | 21 | €7,501 | €6,401 | -€1,100 | -14.7% |
| Tangible fixed assets | 22/27 | €27,693 | €19,981 | -€7,712 | -27.8% |
| Land and buildings | 22 | €10,890 | €7,727 | -€3,163 | -29.0% |
| Plant, machinery and equipment | 23 | €8,098 | €3,856 | -€4,242 | -52.4% |
| Furniture and vehicles | 24 | €8,704 | €8,397 | -€307 | -3.5% |
| Financial fixed assets | 28 | €8,149 | €8,249 | +€100 | +1.2% |
| Current assets | 29/58 | €37,871 | €45,240 | +€7,369 | +19.5% |
| Stocks and contracts in progress | 3 | €11,598 | €6,658 | -€4,940 | -42.6% |
| Stocks | 30/36 | €11,598 | €6,658 | -€4,940 | -42.6% |
| Amounts receivable within one year | 40/41 | €5,480 | €8,188 | +€2,708 | +49.4% |
| Trade receivables | 40 | €5,480 | €7,823 | +€2,343 | +42.8% |
| Other amounts receivable | 41 | - | €365 | +€365 | |
| Cash at bank and in hand | 54/58 | €20,603 | €30,207 | +€9,603 | +46.6% |
| Deferred charges and accrued income | 490/1 | €190 | €187 | -€2 | -1.2% |
| Total equity and liabilities | 10/49 | €81,214 | €79,871 | -€1,344 | -1.7% |
| Equity | 10/15 | €37,192 | €35,925 | -€1,267 | -3.4% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,192 | €26,925 | -€1,267 | -4.5% |
| Amounts payable | 17/49 | €44,022 | €43,945 | -€77 | -0.2% |
| Amounts payable within one year | 42/48 | €44,022 | €43,945 | -€77 | -0.2% |
| Trade debts | 44 | €10,890 | €6,829 | -€4,061 | -37.3% |
| Suppliers | 440/4 | €10,890 | €6,829 | -€4,061 | -37.3% |
| Taxes, remuneration and social security | 45 | €11,179 | €12,674 | +€1,495 | +13.4% |
| Taxes | 450/3 | €11,179 | €12,674 | +€1,495 | +13.4% |
| Other amounts payable | 47/48 | €21,953 | €24,442 | +€2,489 | +11.3% |
| Remuneration, social security and pensions | 62 | €57,477 | €79,228 | +€21,751 | +37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,607 | €11,748 | +€1,141 | +10.8% |
| Other operating charges | 640/8 | €779 | €1,168 | +€389 | +49.9% |
| Gross operating margin | 9900 | €111,673 | €116,606 | +€4,934 | +4.4% |
| Operating profit (loss) | 9901 | €42,809 | €24,462 | -€18,347 | -42.9% |
| Financial income | 75/76B | €173 | €79 | -€94 | -54.2% |
| Recurring financial income | 75 | €173 | €79 | -€94 | -54.2% |
| Financial charges | 65/66B | €2,030 | €1,945 | -€86 | -4.2% |
| Recurring financial charges | 65 | €2,030 | €1,945 | -€86 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €40,952 | €22,597 | -€18,355 | -44.8% |
| Income taxes | 67/77 | €4,887 | €3,864 | -€1,023 | -20.9% |
| Profit (loss) for the period | 9904 | €36,065 | €18,733 | -€17,332 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,065 | €18,733 | -€17,332 | -48.1% |
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 22 October 2026 via checked.be.