M & M MULTI SHOP BV: 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 & M MULTI SHOP BV
Largest movements
- Stocks and contracts +€32,316
up €32,316 (+90.4%), from €35,763 to €68,079
- Tangible fixed assets -€6,449
down €6,449 (-15.2%), from €42,538 to €36,088
of which Other tangible fixed assets: -€4,699
- Receivables within one year +€3,947
up €3,947 (+287%), from €1,376 to €5,323
of which Other amounts receivable: +€3,832
- Cash -€2,380
down €2,380 (-74.1%), from €3,211 to €831
mainly Stocks and contracts (-€32,316) and Receivables within one year (-€3,947)
- Accrued charges and deferred income +€12,000
new in 2025: €12,000
- Profit (loss) carried forward +€6,344
up €6,344 (+22.3%), from -€28,452 to -€22,108
- Tax, wage and social debts +€5,807
up €5,807 (+75.9%), from €7,649 to €13,456
of which Taxes: +€5,001
- Other debts +€4,056
up €4,056 (+4.4%), from €92,438 to €96,494
- Gross operating margin +€6,879
up €6,879 (+17.9%), from €38,431 to €45,310
- Staff costs +€5,459
up €5,459 (+24.2%), from €22,584 to €28,043
- Financial charges +€2,561
up €2,561 (+144%), from €1,784 to €4,345
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 | €85,194 | €112,656 | +€27,461 | +32.2% |
| Fixed assets | 21/28 | €44,668 | €38,218 | -€6,449 | -14.4% |
| Tangible fixed assets | 22/27 | €42,538 | €36,088 | -€6,449 | -15.2% |
| Furniture and vehicles | 24 | €5,015 | €3,264 | -€1,750 | -34.9% |
| Other tangible fixed assets | 26 | €37,523 | €32,824 | -€4,699 | -12.5% |
| Financial fixed assets | 28 | €2,130 | €2,130 | = | 0.0% |
| Current assets | 29/58 | €40,527 | €74,437 | +€33,910 | +83.7% |
| Stocks and contracts in progress | 3 | €35,763 | €68,079 | +€32,316 | +90.4% |
| Stocks | 30/36 | €35,763 | €68,079 | +€32,316 | +90.4% |
| Amounts receivable within one year | 40/41 | €1,376 | €5,323 | +€3,947 | +287% |
| Trade receivables | 40 | €1,376 | €1,491 | +€115 | +8.4% |
| Other amounts receivable | 41 | - | €3,832 | +€3,832 | |
| Cash at bank and in hand | 54/58 | €3,211 | €831 | -€2,380 | -74.1% |
| Deferred charges and accrued income | 490/1 | €177 | €204 | +€27 | +15.4% |
| Total equity and liabilities | 10/49 | €85,194 | €112,656 | +€27,461 | +32.2% |
| Equity | 10/15 | -€18,452 | -€12,108 | +€6,344 | +34.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,452 | -€22,108 | +€6,344 | +22.3% |
| Amounts payable | 17/49 | €103,646 | €124,763 | +€21,117 | +20.4% |
| Amounts payable within one year | 42/48 | €103,646 | €112,763 | +€9,117 | +8.8% |
| Trade debts | 44 | €3,559 | €2,813 | -€746 | -20.9% |
| Suppliers | 440/4 | €3,559 | €2,813 | -€746 | -20.9% |
| Taxes, remuneration and social security | 45 | €7,649 | €13,456 | +€5,807 | +75.9% |
| Taxes | 450/3 | €144 | €5,145 | +€5,001 | +3,480% |
| Remuneration and social security | 454/9 | €7,506 | €8,311 | +€805 | +10.7% |
| Other amounts payable | 47/48 | €92,438 | €96,494 | +€4,056 | +4.4% |
| Accrued charges and deferred income | 492/3 | - | €12,000 | +€12,000 | |
| Remuneration, social security and pensions | 62 | €22,584 | €28,043 | +€5,459 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,449 | €6,449 | = | 0.0% |
| Other operating charges | 640/8 | €636 | €440 | -€196 | -30.8% |
| Gross operating margin | 9900 | €38,431 | €45,310 | +€6,879 | +17.9% |
| Operating profit (loss) | 9901 | €8,762 | €10,378 | +€1,617 | +18.5% |
| Financial income | 75/76B | €44 | €311 | +€266 | +604% |
| Recurring financial income | 75 | €44 | €311 | +€266 | +604% |
| Financial charges | 65/66B | €1,784 | €4,345 | +€2,561 | +144% |
| Recurring financial charges | 65 | €1,784 | €4,345 | +€2,561 | +144% |
| Profit (loss) for the period before taxes | 9903 | €7,022 | €6,344 | -€678 | -9.6% |
| Profit (loss) for the period | 9904 | €7,022 | €6,344 | -€678 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,022 | €6,344 | -€678 | -9.6% |
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 30 October 2026 via checked.be.