M DO-IT: 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.
M DO-IT
Largest movements
- Cash -€4,778
down €4,778 (-9.7%), from €49,057 to €44,279
mainly Contributions, distributions and other (-€81,000) and Debts after one year (-€17,043)
- Deferred charges and accrued income +€4,132
up €4,132 (+5.1%), from €80,408 to €84,540
- Receivables within one year +€3,888
up €3,888 (+13.8%), from €28,269 to €32,157
of which Other amounts receivable: +€3,339
- Receivables after one year +€3,150
up €3,150 (+10.0%), from €31,650 to €34,800
- Other debts +€40,355
up €40,355 (+99.3%), from €40,645 to €81,000
- Debts after one year -€17,043
down €17,043 (-77.4%), from €22,015 to €4,972
- Profit (loss) carried forward -€17,001
down €17,001 (-14.1%), from €120,611 to €103,611
- Financial charges -€1,861
down €1,861 (-28.1%), from €6,627 to €4,766
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 | €217,200 | €222,308 | +€5,108 | +2.4% |
| Fixed assets | 21/28 | €27,816 | €26,531 | -€1,286 | -4.6% |
| Tangible fixed assets | 22/27 | €27,816 | €26,531 | -€1,286 | -4.6% |
| Land and buildings | 22 | €10,033 | €8,539 | -€1,494 | -14.9% |
| Plant, machinery and equipment | 23 | €9,747 | €12,381 | +€2,635 | +27.0% |
| Furniture and vehicles | 24 | €8,037 | €5,610 | -€2,427 | -30.2% |
| Current assets | 29/58 | €189,384 | €195,777 | +€6,393 | +3.4% |
| Amounts receivable after more than one year | 29 | €31,650 | €34,800 | +€3,150 | +10.0% |
| Other amounts receivable | 291 | €31,650 | €34,800 | +€3,150 | +10.0% |
| Amounts receivable within one year | 40/41 | €28,269 | €32,157 | +€3,888 | +13.8% |
| Trade receivables | 40 | €26,100 | €26,650 | +€550 | +2.1% |
| Other amounts receivable | 41 | €2,169 | €5,507 | +€3,339 | +153.9% |
| Cash at bank and in hand | 54/58 | €49,057 | €44,279 | -€4,778 | -9.7% |
| Deferred charges and accrued income | 490/1 | €80,408 | €84,540 | +€4,132 | +5.1% |
| Total equity and liabilities | 10/49 | €217,200 | €222,308 | +€5,108 | +2.4% |
| Equity | 10/15 | €123,611 | €106,611 | -€17,001 | -13.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,611 | €103,611 | -€17,001 | -14.1% |
| Amounts payable | 17/49 | €93,589 | €115,697 | +€22,108 | +23.6% |
| Amounts payable after more than one year | 17 | €22,015 | €4,972 | -€17,043 | -77.4% |
| Financial debts | 170/4 | €22,015 | €4,972 | -€17,043 | -77.4% |
| Amounts payable within one year | 42/48 | €71,561 | €110,725 | +€39,164 | +54.7% |
| Current portion of amounts payable after more than one year | 42 | €16,704 | €17,043 | +€339 | +2.0% |
| Trade debts | 44 | €1,707 | €382 | -€1,324 | -77.6% |
| Suppliers | 440/4 | €1,707 | €382 | -€1,324 | -77.6% |
| Taxes, remuneration and social security | 45 | €12,505 | €12,299 | -€206 | -1.6% |
| Taxes | 450/3 | €12,505 | €12,184 | -€321 | -2.6% |
| Remuneration and social security | 454/9 | - | €116 | +€116 | |
| Other amounts payable | 47/48 | €40,645 | €81,000 | +€40,355 | +99.3% |
| Accrued charges and deferred income | 492/3 | €13 | - | -€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,048 | €6,645 | +€597 | +9.9% |
| Other operating charges | 640/8 | €1,724 | €1,244 | -€480 | -27.8% |
| Gross operating margin | 9900 | €91,872 | €92,028 | +€156 | +0.2% |
| Operating profit (loss) | 9901 | €84,100 | €84,138 | +€38 | 0.0% |
| Financial income | 75/76B | €1,947 | €1,946 | -€0 | 0.0% |
| Recurring financial income | 75 | €1,826 | €1,946 | +€121 | +6.6% |
| Non-recurring financial income | 76B | €121 | - | -€121 | |
| Financial charges | 65/66B | €6,627 | €4,766 | -€1,861 | -28.1% |
| Recurring financial charges | 65 | €6,627 | €4,766 | -€1,861 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €79,419 | €81,319 | +€1,899 | +2.4% |
| Income taxes | 67/77 | €16,920 | €17,319 | +€399 | +2.4% |
| Profit (loss) for the period | 9904 | €62,499 | €63,999 | +€1,500 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €62,499 | €63,999 | +€1,500 | +2.4% |
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 10 October 2026 via checked.be.