M&M SOFFITTO: what changed
Two fiscal 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 SOFFITTO
Largest movements
- Stocks and contracts +€14,962
new in 2025: €14,962
- Receivables within one year +€14,916
up €14,916 (+23.7%), from €62,836 to €77,752
of which Other amounts receivable: +€11,023
- Cash +€8,795
up €8,795 (+445.8%), from €1,973 to €10,768
mainly Other debts (+€31,521) and Net result for the year (+€25,280)
- Deferred charges and accrued income +€7,976
up €7,976 (+6735.0%), from €118 to €8,095
- Tangible fixed assets -€5,250
down €5,250 (-85.1%), from €6,169 to €919
of which Furniture and vehicles: -€6,169
- Other debts +€31,521
up €31,521 (+371.8%), from €8,479 to €40,000
- Trade debts +€15,925
up €15,925 (+138.6%), from €11,489 to €27,414
- Profit (loss) carried forward -€14,720
down €14,720 (-37.4%), from €39,338 to €24,617
- Tax, wage and social debts +€7,753
up €7,753 (+66.8%), from €11,615 to €19,368
- Gross operating margin -€29,112
down €29,112 (-40.4%), from €72,088 to €42,976
- Other operating charges -€6,362
down €6,362 (-71.7%), from €8,878 to €2,515
- Depreciation -€1,943
down €1,943 (-81.6%), from €2,381 to €438
- Financial income +€1,928
up €1,928 (+63013.7%), from €3 to €1,931
- Taxes -€1,517
down €1,517 (-14.3%), from €10,600 to €9,083
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 | €71,096 | €112,496 | +€41,399 | +58.2% |
| Fixed assets | 21/28 | €6,169 | €919 | -€5,250 | -85.1% |
| Tangible fixed assets | 22/27 | €6,169 | €919 | -€5,250 | -85.1% |
| Plant, machinery and equipment | 23 | - | €919 | +€919 | |
| Furniture and vehicles | 24 | €6,169 | - | -€6,169 | |
| Current assets | 29/58 | €64,927 | €111,577 | +€46,649 | +71.8% |
| Stocks and contracts in progress | 3 | - | €14,962 | +€14,962 | |
| Stocks | 30/36 | - | €14,962 | +€14,962 | |
| Amounts receivable within one year | 40/41 | €62,836 | €77,752 | +€14,916 | +23.7% |
| Trade receivables | 40 | €1,858 | €5,751 | +€3,893 | +209.6% |
| Other amounts receivable | 41 | €60,978 | €72,001 | +€11,023 | +18.1% |
| Cash at bank and in hand | 54/58 | €1,973 | €10,768 | +€8,795 | +445.8% |
| Deferred charges and accrued income | 490/1 | €118 | €8,095 | +€7,976 | +6735.0% |
| Total equity and liabilities | 10/49 | €71,096 | €112,496 | +€41,399 | +58.2% |
| Equity | 10/15 | €39,338 | €25,617 | -€13,720 | -34.9% |
| Contributions | 10/11 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | €39,338 | €24,617 | -€14,720 | -37.4% |
| Amounts payable | 17/49 | €31,759 | €86,878 | +€55,120 | +173.6% |
| Amounts payable within one year | 42/48 | €31,583 | €86,782 | +€55,199 | +174.8% |
| Trade debts | 44 | €11,489 | €27,414 | +€15,925 | +138.6% |
| Suppliers | 440/4 | €11,489 | €27,414 | +€15,925 | +138.6% |
| Taxes, remuneration and social security | 45 | €11,615 | €19,368 | +€7,753 | +66.8% |
| Taxes | 450/3 | €11,615 | €19,368 | +€7,753 | +66.8% |
| Other amounts payable | 47/48 | €8,479 | €40,000 | +€31,521 | +371.8% |
| Accrued charges and deferred income | 492/3 | €176 | €97 | -€80 | -45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,381 | €438 | -€1,943 | -81.6% |
| Other operating charges | 640/8 | €8,878 | €2,515 | -€6,362 | -71.7% |
| Non-recurring operating charges | 66A | - | €1,669 | +€1,669 | |
| Gross operating margin | 9900 | €72,088 | €42,976 | -€29,112 | -40.4% |
| Operating profit (loss) | 9901 | €60,829 | €38,354 | -€22,476 | -36.9% |
| Financial income | 75/76B | €3 | €1,931 | +€1,928 | +63013.7% |
| Recurring financial income | 75 | €3 | €1,931 | +€1,928 | +63013.7% |
| Financial charges | 65/66B | €6,272 | €5,922 | -€350 | -5.6% |
| Recurring financial charges | 65 | €6,272 | €5,922 | -€350 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €54,560 | €34,362 | -€20,198 | -37.0% |
| Income taxes | 67/77 | €10,600 | €9,083 | -€1,517 | -14.3% |
| Profit (loss) for the period | 9904 | €43,960 | €25,280 | -€18,681 | -42.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,960 | €25,280 | -€18,681 | -42.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.