Audit MH: 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.
Audit MH
Largest movements
- Intangible fixed assets -€10,982
down €10,982 (-11.1%), from €98,837 to €87,855
- Cash -€2,055
down €2,055 (-67.4%), from €3,051 to €996
mainly Debts after one year (-€7,000) and Net result for the year (-€6,138)
- Receivables within one year +€1,905
up €1,905 (+57.3%), from €3,327 to €5,232
- Debts after one year -€7,000
down €7,000 (-13.2%), from €53,000 to €46,000
- Profit (loss) carried forward -€6,138
down €6,138 (-10.1%), from -€60,825 to -€66,963
- Tax, wage and social debts +€1,856
up €1,856 (+79.7%), from €2,328 to €4,184
- Gross operating margin -€265
down €265 (-3.6%), from €7,446 to €7,181
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 | €105,215 | €94,083 | -€11,132 | -10.6% |
| Fixed assets | 21/28 | €98,837 | €87,855 | -€10,982 | -11.1% |
| Intangible fixed assets | 21 | €98,837 | €87,855 | -€10,982 | -11.1% |
| Current assets | 29/58 | €6,378 | €6,228 | -€150 | -2.4% |
| Amounts receivable within one year | 40/41 | €3,327 | €5,232 | +€1,905 | +57.3% |
| Trade receivables | 40 | €3,327 | €5,232 | +€1,905 | +57.3% |
| Cash at bank and in hand | 54/58 | €3,051 | €996 | -€2,055 | -67.4% |
| Total equity and liabilities | 10/49 | €105,215 | €94,083 | -€11,132 | -10.6% |
| Equity | 10/15 | €49,175 | €43,037 | -€6,138 | -12.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,825 | -€66,963 | -€6,138 | -10.1% |
| Amounts payable | 17/49 | €56,040 | €51,046 | -€4,994 | -8.9% |
| Amounts payable after more than one year | 17 | €53,000 | €46,000 | -€7,000 | -13.2% |
| Other amounts payable | 178/9 | €53,000 | €46,000 | -€7,000 | -13.2% |
| Amounts payable within one year | 42/48 | €3,040 | €5,046 | +€2,006 | +66.0% |
| Taxes, remuneration and social security | 45 | €2,328 | €4,184 | +€1,856 | +79.7% |
| Taxes | 450/3 | €2,328 | €4,184 | +€1,856 | +79.7% |
| Other amounts payable | 47/48 | €712 | €862 | +€150 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,982 | €10,982 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €7,446 | €7,181 | -€265 | -3.6% |
| Operating profit (loss) | 9901 | -€3,923 | -€4,201 | -€278 | -7.1% |
| Financial charges | 65/66B | €76 | €69 | -€7 | -9.2% |
| Recurring financial charges | 65 | €76 | €69 | -€7 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,999 | -€4,270 | -€271 | -6.8% |
| Income taxes | 67/77 | €1,865 | €1,868 | +€3 | +0.2% |
| Profit (loss) for the period | 9904 | -€5,864 | -€6,138 | -€274 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,864 | -€6,138 | -€274 | -4.7% |
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 18 October 2026 via checked.be.