M & K TRADING: 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 & K TRADING
Largest movements
- Receivables within one year +€6,227
up €6,227 (+2,105%), from €296 to €6,523
- Cash +€601
up €601 (+2,478%), from €24 to €626
mainly Tax, wage and social debts (+€4,875) and Other debts (+€1,743)
- Tax, wage and social debts +€4,875
new in 2025: €4,875
- Other debts +€1,743
up €1,743 (+8.6%), from €20,305 to €22,047
- Profit (loss) carried forward +€496
up €496 (+1.3%), from -€37,009 to -€36,513
- Trade debts -€285
no longer reported in 2025 (was €285)
- Gross operating margin +€36,277
up €36,277, from -€35,361 to €915
- Turnover +€28,269
new in 2025: €28,269
- Purchases and services -€8,007
down €8,007 (-22.6%), from €35,361 to €27,354
- Depreciation -€1,455
no longer reported in 2025 (was €1,455)
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 | €3,581 | €10,410 | +€6,829 | +191% |
| Fixed assets | 21/28 | €3,261 | €3,261 | = | 0.0% |
| Tangible fixed assets | 22/27 | €3,261 | €3,261 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,261 | €3,261 | = | 0.0% |
| Current assets | 29/58 | €320 | €7,149 | +€6,829 | +2,134% |
| Amounts receivable within one year | 40/41 | €296 | €6,523 | +€6,227 | +2,105% |
| Other amounts receivable | 41 | €296 | €6,523 | +€6,227 | +2,105% |
| Cash at bank and in hand | 54/58 | €24 | €626 | +€601 | +2,478% |
| Total equity and liabilities | 10/49 | €3,581 | €10,410 | +€6,829 | +191% |
| Equity | 10/15 | -€17,009 | -€16,513 | +€496 | +2.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,009 | -€36,513 | +€496 | +1.3% |
| Amounts payable | 17/49 | €20,590 | €26,923 | +€6,333 | +30.8% |
| Amounts payable within one year | 42/48 | €20,590 | €26,923 | +€6,333 | +30.8% |
| Trade debts | 44 | €285 | - | -€285 | |
| Suppliers | 440/4 | €285 | - | -€285 | |
| Taxes, remuneration and social security | 45 | - | €4,875 | +€4,875 | |
| Taxes | 450/3 | - | €4,875 | +€4,875 | |
| Other amounts payable | 47/48 | €20,305 | €22,047 | +€1,743 | +8.6% |
| Turnover | 70 | - | €28,269 | +€28,269 | |
| Goods, raw materials, services and sundry goods | 60/61 | €35,361 | €27,354 | -€8,007 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,455 | - | -€1,455 | |
| Other operating charges | 640/8 | - | €334 | +€334 | |
| Gross operating margin | 9900 | -€35,361 | €915 | +€36,277 | |
| Operating profit (loss) | 9901 | -€36,816 | €582 | +€37,398 | |
| Financial charges | 65/66B | €193 | €85 | -€108 | -55.8% |
| Recurring financial charges | 65 | €193 | €85 | -€108 | -55.8% |
| Profit (loss) for the period before taxes | 9903 | -€37,009 | €496 | +€37,505 | |
| Profit (loss) for the period | 9904 | -€37,009 | €496 | +€37,505 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,009 | €496 | +€37,505 |
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.