2MP1: 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.
2MP1
Largest movements
- Stocks and contracts +€22,253
up €22,253 (+72.5%), from €30,703 to €52,956
- Financial fixed assets +€5,250
up €5,250 (+6522.5%), from €80 to €5,330
- Cash +€2,091
up €2,091 (+142.7%), from €1,465 to €3,556
mainly Debts after one year (+€44,425) and Receivables within one year (+€669)
- Tangible fixed assets +€1,287
new in 2025: €1,287
- Receivables within one year -€669
no longer reported in 2025 (was €669)
of which Trade receivables: -€578
- Debts after one year +€44,425
up €44,425 (+36.8%), from €120,572 to €164,997
- Profit (loss) carried forward -€14,592
down €14,592 (-14.4%), from -€101,518 to -€116,110
- Gross operating margin -€12,493
down €12,493 (-2274.4%), from -€549 to -€13,042
- Depreciation -€6,925
down €6,925 (-98.5%), from €7,032 to €108
- Other operating charges -€2,591
down €2,591 (-67.7%), from €3,826 to €1,234
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 | €33,079 | €63,432 | +€30,353 | +91.8% |
| Fixed assets | 21/28 | €80 | €6,618 | +€6,537 | +8121.8% |
| Tangible fixed assets | 22/27 | - | €1,287 | +€1,287 | |
| Plant, machinery and equipment | 23 | - | €1,287 | +€1,287 | |
| Financial fixed assets | 28 | €80 | €5,330 | +€5,250 | +6522.5% |
| Current assets | 29/58 | €32,999 | €56,815 | +€23,816 | +72.2% |
| Stocks and contracts in progress | 3 | €30,703 | €52,956 | +€22,253 | +72.5% |
| Stocks | 30/36 | €30,703 | €52,956 | +€22,253 | +72.5% |
| Amounts receivable within one year | 40/41 | €669 | - | -€669 | |
| Trade receivables | 40 | €578 | - | -€578 | |
| Other amounts receivable | 41 | €91 | - | -€91 | |
| Cash at bank and in hand | 54/58 | €1,465 | €3,556 | +€2,091 | +142.7% |
| Deferred charges and accrued income | 490/1 | €161 | €303 | +€142 | +87.6% |
| Total equity and liabilities | 10/49 | €33,079 | €63,432 | +€30,353 | +91.8% |
| Equity | 10/15 | -€91,518 | -€106,110 | -€14,592 | -15.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,518 | -€116,110 | -€14,592 | -14.4% |
| Amounts payable | 17/49 | €124,597 | €169,542 | +€44,945 | +36.1% |
| Amounts payable after more than one year | 17 | €120,572 | €164,997 | +€44,425 | +36.8% |
| Other amounts payable | 178/9 | €120,572 | €164,997 | +€44,425 | +36.8% |
| Amounts payable within one year | 42/48 | €4,024 | €4,545 | +€521 | +12.9% |
| Trade debts | 44 | €3,787 | €4,419 | +€633 | +16.7% |
| Suppliers | 440/4 | €3,787 | €4,419 | +€633 | +16.7% |
| Taxes, remuneration and social security | 45 | €238 | €125 | -€112 | -47.3% |
| Taxes | 450/3 | €238 | €125 | -€112 | -47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,032 | €108 | -€6,925 | -98.5% |
| Other operating charges | 640/8 | €3,826 | €1,234 | -€2,591 | -67.7% |
| Gross operating margin | 9900 | -€549 | -€13,042 | -€12,493 | -2274.4% |
| Operating profit (loss) | 9901 | -€11,408 | -€14,385 | -€2,977 | -26.1% |
| Financial income | 75/76B | €1 | €3 | +€2 | +251.2% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +251.2% |
| Financial charges | 65/66B | €145 | €211 | +€65 | +45.0% |
| Recurring financial charges | 65 | €145 | €211 | +€65 | +45.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,552 | -€14,592 | -€3,040 | -26.3% |
| Profit (loss) for the period | 9904 | -€11,552 | -€14,592 | -€3,040 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,552 | -€14,592 | -€3,040 | -26.3% |
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.