DI MAMPI: 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.
DI MAMPI
Largest movements
- Cash +€11,204
up €11,204 (+20.7%), from €54,148 to €65,352
mainly Depreciation (+€19,218) and Tax, wage and social debts (+€6,793)
- Tangible fixed assets -€10,274
down €10,274 (-13.8%), from €74,675 to €64,401
of which Land and buildings: -€10,733
- Receivables within one year -€4,358
no longer reported in 2025 (was €4,358)
- Tax, wage and social debts +€6,793
up €6,793 (+77.3%), from €8,783 to €15,576
- Debts after one year -€5,845
no longer reported in 2025 (was €5,845)
- Current portion of long-term debt -€5,474
down €5,474 (-48.4%), from €11,319 to €5,845
- Trade debts -€5,182
down €5,182 (-81.1%), from €6,389 to €1,207
- Reserves +€3,419
up €3,419 (+4.4%), from €77,203 to €80,622
of which Distributable reserves: +€3,419
- Gross operating margin -€8,380
down €8,380 (-16.7%), from €50,274 to €41,895
- Depreciation -€3,146
down €3,146 (-14.1%), from €22,364 to €19,218
- Other operating charges -€1,567
down €1,567 (-11.5%), from €13,621 to €12,055
- Financial charges -€555
down €555 (-44.3%), from €1,251 to €696
- Taxes +€539
up €539 (+8.6%), from €6,283 to €6,823
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 | €133,180 | €129,753 | -€3,427 | -2.6% |
| Fixed assets | 21/28 | €74,675 | €64,401 | -€10,274 | -13.8% |
| Tangible fixed assets | 22/27 | €74,675 | €64,401 | -€10,274 | -13.8% |
| Land and buildings | 22 | €72,058 | €61,326 | -€10,733 | -14.9% |
| Plant, machinery and equipment | 23 | €2,617 | €3,075 | +€459 | +17.5% |
| Current assets | 29/58 | €58,505 | €65,352 | +€6,846 | +11.7% |
| Amounts receivable within one year | 40/41 | €4,358 | - | -€4,358 | |
| Trade receivables | 40 | €4,358 | - | -€4,358 | |
| Cash at bank and in hand | 54/58 | €54,148 | €65,352 | +€11,204 | +20.7% |
| Total equity and liabilities | 10/49 | €133,180 | €129,753 | -€3,427 | -2.6% |
| Equity | 10/15 | €95,803 | €99,222 | +€3,419 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,203 | €80,622 | +€3,419 | +4.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,000 | €21,000 | = | 0.0% |
| Distributable reserves | 133 | €54,343 | €57,762 | +€3,419 | +6.3% |
| Amounts payable | 17/49 | €37,377 | €30,531 | -€6,847 | -18.3% |
| Amounts payable after more than one year | 17 | €5,845 | - | -€5,845 | |
| Financial debts | 170/4 | €5,845 | - | -€5,845 | |
| Amounts payable within one year | 42/48 | €31,532 | €30,531 | -€1,002 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €11,319 | €5,845 | -€5,474 | -48.4% |
| Trade debts | 44 | €6,389 | €1,207 | -€5,182 | -81.1% |
| Suppliers | 440/4 | €6,389 | €1,207 | -€5,182 | -81.1% |
| Taxes, remuneration and social security | 45 | €8,783 | €15,576 | +€6,793 | +77.3% |
| Taxes | 450/3 | €8,783 | €15,576 | +€6,793 | +77.3% |
| Other amounts payable | 47/48 | €5,040 | €7,902 | +€2,862 | +56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,364 | €19,218 | -€3,146 | -14.1% |
| Other operating charges | 640/8 | €13,621 | €12,055 | -€1,567 | -11.5% |
| Gross operating margin | 9900 | €50,274 | €41,895 | -€8,380 | -16.7% |
| Operating profit (loss) | 9901 | €14,289 | €10,622 | -€3,667 | -25.7% |
| Financial income | 75/76B | €216 | €316 | +€100 | +46.0% |
| Recurring financial income | 75 | €0 | €100 | +€100 | +52,395% |
| Non-recurring financial income | 76B | €216 | €216 | = | 0.0% |
| Financial charges | 65/66B | €1,251 | €696 | -€555 | -44.3% |
| Recurring financial charges | 65 | €1,251 | €696 | -€555 | -44.3% |
| Profit (loss) for the period before taxes | 9903 | €13,254 | €10,242 | -€3,012 | -22.7% |
| Income taxes | 67/77 | €6,283 | €6,823 | +€539 | +8.6% |
| Profit (loss) for the period | 9904 | €6,971 | €3,419 | -€3,552 | -51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,971 | €3,419 | -€3,552 | -51.0% |
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 19 October 2026 via checked.be.