Coding Mammoth: 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.
Coding Mammoth
Largest movements
- Cash +€106,462
up €106,462 (+120.7%), from €88,216 to €194,678
mainly Current investments (+€100,000) and Depreciation (+€23,575)
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Tangible fixed assets -€16,205
down €16,205 (-8.3%), from €196,159 to €179,954
of which Land and buildings: -€9,904
- Reserves +€6,591
up €6,591 (+1.8%), from €362,272 to €368,863
- Trade debts -€5,690
down €5,690 (-79.2%), from €7,185 to €1,495
- Debts after one year -€4,634
down €4,634 (-100.0%), from €4,634 to €0
- Current portion of long-term debt -€4,543
down €4,543 (-49.5%), from €9,177 to €4,634
- Gross operating margin +€15,490
up €15,490 (+110.4%), from €14,032 to €29,523
- Financial income +€1,534
up €1,534 (+74.3%), from €2,065 to €3,598
- Other operating charges +€794
up €794 (+81.8%), from €971 to €1,766
- Taxes +€684
up €684 (+470.7%), from €145 to €829
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 | €388,317 | €380,722 | -€7,596 | -2.0% |
| Fixed assets | 21/28 | €196,359 | €180,154 | -€16,205 | -8.3% |
| Tangible fixed assets | 22/27 | €196,159 | €179,954 | -€16,205 | -8.3% |
| Land and buildings | 22 | €174,792 | €164,889 | -€9,904 | -5.7% |
| Plant, machinery and equipment | 23 | €3,703 | €4,100 | +€397 | +10.7% |
| Furniture and vehicles | 24 | €17,664 | €10,966 | -€6,699 | -37.9% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €191,958 | €200,567 | +€8,609 | +4.5% |
| Amounts receivable within one year | 40/41 | €2,620 | €4,386 | +€1,766 | +67.4% |
| Trade receivables | 40 | €466 | €0 | -€466 | -100.0% |
| Other amounts receivable | 41 | €2,154 | €4,386 | +€2,232 | +103.6% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €88,216 | €194,678 | +€106,462 | +120.7% |
| Deferred charges and accrued income | 490/1 | €1,122 | €1,503 | +€381 | +33.9% |
| Total equity and liabilities | 10/49 | €388,317 | €380,722 | -€7,596 | -2.0% |
| Equity | 10/15 | €364,272 | €370,863 | +€6,591 | +1.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €362,272 | €368,863 | +€6,591 | +1.8% |
| Distributable reserves | 133 | €362,272 | €368,863 | +€6,591 | +1.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,045 | €9,859 | -€14,187 | -59.0% |
| Amounts payable after more than one year | 17 | €4,634 | €0 | -€4,634 | -100.0% |
| Financial debts | 170/4 | €4,634 | €0 | -€4,634 | -100.0% |
| Amounts payable within one year | 42/48 | €19,412 | €9,859 | -€9,553 | -49.2% |
| Current portion of amounts payable after more than one year | 42 | €9,177 | €4,634 | -€4,543 | -49.5% |
| Trade debts | 44 | €7,185 | €1,495 | -€5,690 | -79.2% |
| Suppliers | 440/4 | €7,185 | €1,495 | -€5,690 | -79.2% |
| Taxes, remuneration and social security | 45 | €35 | €853 | +€818 | +2310.1% |
| Taxes | 450/3 | €35 | €90 | +€54 | +153.1% |
| Remuneration and social security | 454/9 | - | €764 | +€764 | |
| Other amounts payable | 47/48 | €3,015 | €2,877 | -€138 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,635 | €23,575 | -€60 | -0.3% |
| Other operating charges | 640/8 | €971 | €1,766 | +€794 | +81.8% |
| Gross operating margin | 9900 | €14,032 | €29,523 | +€15,490 | +110.4% |
| Operating profit (loss) | 9901 | -€10,573 | €4,182 | +€14,755 | |
| Financial income | 75/76B | €2,065 | €3,598 | +€1,534 | +74.3% |
| Recurring financial income | 75 | €2,065 | €3,598 | +€1,534 | +74.3% |
| Financial charges | 65/66B | €453 | €361 | -€93 | -20.4% |
| Recurring financial charges | 65 | €453 | €361 | -€93 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,962 | €7,420 | +€16,382 | |
| Income taxes | 67/77 | €145 | €829 | +€684 | +470.7% |
| Profit (loss) for the period | 9904 | -€9,107 | €6,591 | +€15,698 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,107 | €6,591 | +€15,698 |
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 7 October 2026 via checked.be.