DAY ONE MPM: 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.
DAY ONE MPM
Largest movements
- Tangible fixed assets -€70,360
down €70,360 (-3.9%), from €1.8m to €1.7m
of which Land and buildings: -€73,980
- Debts after one year -€84,853
down €84,853 (-8.2%), from €1.0m to €951,679
- Other debts +€45,104
up €45,104 (+9.0%), from €503,716 to €548,820
- Accrued charges and deferred income -€35,878
down €35,878 (-100%), from €35,878 to €0
- Financial income -€100,101
down €100,101 (-100%), from €100,101 to €0
- Taxes -€9,993
down €9,993 (-100%), from €9,993 to €0
- Other operating charges +€6,645
up €6,645 (+122%), from €5,467 to €12,112
- Financial charges +€5,784
up €5,784 (+34.1%), from €16,981 to €22,764
- Depreciation +€2,833
up €2,833 (+3.3%), from €85,053 to €87,886
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 | €2,627,259 | €2,533,567 | -€93,692 | -3.6% |
| Fixed assets | 21/28 | €2,564,099 | €2,493,739 | -€70,360 | -2.7% |
| Tangible fixed assets | 22/27 | €1,784,236 | €1,713,876 | -€70,360 | -3.9% |
| Land and buildings | 22 | €1,733,149 | €1,659,169 | -€73,980 | -4.3% |
| Plant, machinery and equipment | 23 | €8,375 | €21,986 | +€13,610 | +163% |
| Furniture and vehicles | 24 | €42,232 | €32,267 | -€9,965 | -23.6% |
| Other tangible fixed assets | 26 | €480 | €455 | -€25 | -5.3% |
| Financial fixed assets | 28 | €779,863 | €779,863 | = | 0.0% |
| Current assets | 29/58 | €63,160 | €39,828 | -€23,332 | -36.9% |
| Amounts receivable within one year | 40/41 | €33,665 | €16,323 | -€17,341 | -51.5% |
| Trade receivables | 40 | €2,420 | €6,323 | +€3,903 | +161% |
| Other amounts receivable | 41 | €31,245 | €10,000 | -€21,245 | -68.0% |
| Cash at bank and in hand | 54/58 | €21,995 | €16,005 | -€5,990 | -27.2% |
| Deferred charges and accrued income | 490/1 | €7,500 | €7,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,627,259 | €2,533,567 | -€93,692 | -3.6% |
| Equity | 10/15 | €898,609 | €895,461 | -€3,148 | -0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €880,009 | €876,861 | -€3,148 | -0.4% |
| Distributable reserves | 133 | €880,009 | €876,861 | -€3,148 | -0.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,728,650 | €1,638,106 | -€90,544 | -5.2% |
| Amounts payable after more than one year | 17 | €1,036,532 | €951,679 | -€84,853 | -8.2% |
| Financial debts | 170/4 | €1,036,532 | €951,679 | -€84,853 | -8.2% |
| Amounts payable within one year | 42/48 | €656,240 | €686,426 | +€30,186 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €89,469 | €90,409 | +€940 | +1.1% |
| Trade debts | 44 | €55,919 | €44,168 | -€11,751 | -21.0% |
| Suppliers | 440/4 | €55,919 | €44,168 | -€11,751 | -21.0% |
| Taxes, remuneration and social security | 45 | €7,136 | €3,029 | -€4,106 | -57.5% |
| Taxes | 450/3 | €7,136 | €3,029 | -€4,106 | -57.5% |
| Other amounts payable | 47/48 | €503,716 | €548,820 | +€45,104 | +9.0% |
| Accrued charges and deferred income | 492/3 | €35,878 | €0 | -€35,878 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,053 | €87,886 | +€2,833 | +3.3% |
| Other operating charges | 640/8 | €5,467 | €12,112 | +€6,645 | +122% |
| Gross operating margin | 9900 | €117,320 | €119,615 | +€2,295 | +2.0% |
| Operating profit (loss) | 9901 | €26,800 | €19,617 | -€7,183 | -26.8% |
| Financial income | 75/76B | €100,101 | €0 | -€100,101 | -100% |
| Recurring financial income | 75 | €100,101 | €0 | -€100,101 | -100% |
| Financial charges | 65/66B | €16,981 | €22,764 | +€5,784 | +34.1% |
| Recurring financial charges | 65 | €16,981 | €22,764 | +€5,784 | +34.1% |
| Profit (loss) for the period before taxes | 9903 | €109,920 | -€3,148 | -€113,068 | |
| Income taxes | 67/77 | €9,993 | €0 | -€9,993 | -100% |
| Profit (loss) for the period | 9904 | €99,928 | -€3,148 | -€103,075 | |
| Profit (loss) for the period to be appropriated | 9905 | €99,928 | -€3,148 | -€103,075 |
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 29 October 2026 via checked.be.