JOHAN MOMMAERTS: 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.
JOHAN MOMMAERTS
Largest movements
- Receivables within one year -€21,648
no longer reported in 2025 (was €21,648)
of which Trade receivables: -€21,646
- Cash +€17,132
up €17,132 (+6.7%), from €254,409 to €271,540
mainly Net result for the year (+€38,906) and Receivables within one year (+€21,648)
- Tangible fixed assets +€5,877
up €5,877 (+43.0%), from €13,668 to €19,545
- Other debts -€49,411
down €49,411 (-99.9%), from €49,454 to €43
- Reserves +€38,906
up €38,906 (+17.7%), from €219,804 to €258,709
- Tax, wage and social debts +€11,789
up €11,789 (+348%), from €3,388 to €15,177
- Gross operating margin +€61,576
up €61,576, from -€2,740 to €58,837
- Taxes +€16,617
up €16,617 (+3,968%), from €419 to €17,036
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 | €291,246 | €293,574 | +€2,328 | +0.8% |
| Fixed assets | 21/28 | €13,742 | €19,618 | +€5,876 | +42.8% |
| Tangible fixed assets | 22/27 | €13,668 | €19,545 | +€5,877 | +43.0% |
| Furniture and vehicles | 24 | €13,668 | €19,545 | +€5,877 | +43.0% |
| Financial fixed assets | 28 | €74 | €73 | -€1 | -1.3% |
| Current assets | 29/58 | €277,504 | €273,956 | -€3,548 | -1.3% |
| Amounts receivable within one year | 40/41 | €21,648 | - | -€21,648 | |
| Trade receivables | 40 | €21,646 | - | -€21,646 | |
| Other amounts receivable | 41 | €3 | - | -€3 | |
| Cash at bank and in hand | 54/58 | €254,409 | €271,540 | +€17,132 | +6.7% |
| Deferred charges and accrued income | 490/1 | €1,447 | €2,416 | +€969 | +67.0% |
| Total equity and liabilities | 10/49 | €291,246 | €293,574 | +€2,328 | +0.8% |
| Equity | 10/15 | €238,404 | €277,309 | +€38,906 | +16.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €219,804 | €258,709 | +€38,906 | +17.7% |
| Distributable reserves | 133 | €219,804 | €258,709 | +€38,906 | +17.7% |
| Amounts payable | 17/49 | €52,842 | €16,265 | -€36,577 | -69.2% |
| Amounts payable within one year | 42/48 | €52,842 | €16,265 | -€36,577 | -69.2% |
| Trade debts | 44 | - | €1,045 | +€1,045 | |
| Suppliers | 440/4 | - | €1,045 | +€1,045 | |
| Taxes, remuneration and social security | 45 | €3,388 | €15,177 | +€11,789 | +348% |
| Taxes | 450/3 | €3,388 | €15,177 | +€11,789 | +348% |
| Other amounts payable | 47/48 | €49,454 | €43 | -€49,411 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127 | €686 | +€559 | +440% |
| Other operating charges | 640/8 | €1,179 | €1,574 | +€395 | +33.5% |
| Non-recurring operating charges | 66A | - | €1,018 | +€1,018 | |
| Gross operating margin | 9900 | -€2,740 | €58,837 | +€61,576 | |
| Operating profit (loss) | 9901 | -€4,045 | €55,559 | +€59,604 | |
| Financial income | 75/76B | €1,406 | €921 | -€485 | -34.5% |
| Recurring financial income | 75 | €1,406 | €921 | -€485 | -34.5% |
| Financial charges | 65/66B | €505 | €538 | +€33 | +6.4% |
| Recurring financial charges | 65 | €505 | €537 | +€32 | +6.2% |
| Non-recurring financial charges | 66B | - | €1 | +€1 | |
| Profit (loss) for the period before taxes | 9903 | -€3,145 | €55,941 | +€59,087 | |
| Income taxes | 67/77 | €419 | €17,036 | +€16,617 | +3,968% |
| Profit (loss) for the period | 9904 | -€3,564 | €38,906 | +€42,470 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,564 | €38,906 | +€42,470 |
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 20 October 2026 via checked.be.