M LINE AUTO: 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 LINE AUTO
Largest movements
- Stocks and contracts -€49,624
down €49,624 (-60.6%), from €81,933 to €32,309
- Cash +€48,529
up €48,529 (+149%), from €32,503 to €81,032
mainly Stocks and contracts (+€49,624) and Receivables within one year (+€19,202)
- Receivables within one year -€19,202
down €19,202 (-56.7%), from €33,879 to €14,678
of which Other amounts receivable: -€15,290
- Accrued charges and deferred income -€13,138
no longer reported in 2025 (was €13,138)
- Debts after one year -€10,064
down €10,064 (-41.5%), from €24,233 to €14,169
- Profit (loss) carried forward +€1,780
up €1,780 (+2.4%), from €73,026 to €74,806
- Gross operating margin -€12,162
down €12,162 (-70.3%), from €17,288 to €5,127
- Taxes -€2,816
down €2,816 (-83.5%), from €3,374 to €558
- Financial charges +€237
up €237 (+13.5%), from €1,762 to €1,999
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 | €149,320 | €128,763 | -€20,558 | -13.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Current assets | 29/58 | €149,320 | €128,763 | -€20,558 | -13.8% |
| Stocks and contracts in progress | 3 | €81,933 | €32,309 | -€49,624 | -60.6% |
| Stocks | 30/36 | €81,933 | €32,309 | -€49,624 | -60.6% |
| Amounts receivable within one year | 40/41 | €33,879 | €14,678 | -€19,202 | -56.7% |
| Trade receivables | 40 | €18,590 | €14,678 | -€3,912 | -21.0% |
| Other amounts receivable | 41 | €15,290 | - | -€15,290 | |
| Cash at bank and in hand | 54/58 | €32,503 | €81,032 | +€48,529 | +149% |
| Deferred charges and accrued income | 490/1 | €1,005 | €743 | -€262 | -26.0% |
| Total equity and liabilities | 10/49 | €149,320 | €128,763 | -€20,558 | -13.8% |
| Equity | 10/15 | €93,486 | €95,266 | +€1,780 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,026 | €74,806 | +€1,780 | +2.4% |
| Amounts payable | 17/49 | €55,835 | €33,497 | -€22,338 | -40.0% |
| Amounts payable after more than one year | 17 | €24,233 | €14,169 | -€10,064 | -41.5% |
| Financial debts | 170/4 | €24,233 | €14,169 | -€10,064 | -41.5% |
| Amounts payable within one year | 42/48 | €18,463 | €19,328 | +€865 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €9,607 | €10,064 | +€458 | +4.8% |
| Trade debts | 44 | €811 | €780 | -€31 | -3.8% |
| Suppliers | 440/4 | €811 | €780 | -€31 | -3.8% |
| Taxes, remuneration and social security | 45 | €8,046 | €8,484 | +€438 | +5.4% |
| Taxes | 450/3 | €6,346 | €5,084 | -€1,262 | -19.9% |
| Remuneration and social security | 454/9 | €1,700 | €3,400 | +€1,700 | +100% |
| Accrued charges and deferred income | 492/3 | €13,138 | - | -€13,138 | |
| Other operating charges | 640/8 | €929 | €790 | -€139 | -14.9% |
| Gross operating margin | 9900 | €17,288 | €5,127 | -€12,162 | -70.3% |
| Operating profit (loss) | 9901 | €16,360 | €4,337 | -€12,023 | -73.5% |
| Financial income | 75/76B | €5 | €0 | -€5 | -96.2% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -96.2% |
| Financial charges | 65/66B | €1,762 | €1,999 | +€237 | +13.5% |
| Recurring financial charges | 65 | €1,762 | €1,999 | +€237 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €14,603 | €2,338 | -€12,265 | -84.0% |
| Income taxes | 67/77 | €3,374 | €558 | -€2,816 | -83.5% |
| Profit (loss) for the period | 9904 | €11,229 | €1,780 | -€9,449 | -84.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,229 | €1,780 | -€9,449 | -84.1% |
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 14 October 2026 via checked.be.