M&M Soins: 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 Soins
Largest movements
- Receivables after one year -€230,000
no longer reported in 2025 (was €230,000)
- Cash -€86,424
down €86,424 (-58.2%), from €148,623 to €62,198
mainly Contributions, distributions and other (-€468,218) and Investment in fixed assets (net) (-€38,050)
- Tangible fixed assets +€36,160
up €36,160 (+3,267%), from €1,107 to €37,267
- Deferred charges and accrued income +€26,033
up €26,033 (+82.9%), from €31,413 to €57,446
- Receivables within one year -€13,421
down €13,421 (-91.6%), from €14,656 to €1,235
of which Trade receivables: -€14,656
- Profit (loss) carried forward -€304,933
no longer reported in 2025 (was €304,933)
- Debts after one year +€27,424
new in 2025: €27,424
- Accrued charges and deferred income -€15,146
no longer reported in 2025 (was €15,146)
- Tax, wage and social debts +€14,911
up €14,911 (+15.0%), from €99,426 to €114,337
of which Taxes: +€14,911
- Current portion of long-term debt +€9,131
new in 2025: €9,131
- Gross operating margin +€22,437
up €22,437 (+11.6%), from €192,645 to €215,082
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 | €425,799 | €158,147 | -€267,652 | -62.9% |
| Fixed assets | 21/28 | €1,107 | €37,267 | +€36,160 | +3,267% |
| Tangible fixed assets | 22/27 | €1,107 | €37,267 | +€36,160 | +3,267% |
| Furniture and vehicles | 24 | €1,107 | €37,267 | +€36,160 | +3,267% |
| Current assets | 29/58 | €424,692 | €120,880 | -€303,812 | -71.5% |
| Amounts receivable after more than one year | 29 | €230,000 | - | -€230,000 | |
| Other amounts receivable | 291 | €230,000 | - | -€230,000 | |
| Amounts receivable within one year | 40/41 | €14,656 | €1,235 | -€13,421 | -91.6% |
| Trade receivables | 40 | €14,656 | - | -€14,656 | |
| Other amounts receivable | 41 | - | €1,235 | +€1,235 | |
| Cash at bank and in hand | 54/58 | €148,623 | €62,198 | -€86,424 | -58.2% |
| Deferred charges and accrued income | 490/1 | €31,413 | €57,446 | +€26,033 | +82.9% |
| Total equity and liabilities | 10/49 | €425,799 | €158,147 | -€267,652 | -62.9% |
| Equity | 10/15 | €310,933 | €6,000 | -€304,933 | -98.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €304,933 | - | -€304,933 | |
| Amounts payable | 17/49 | €114,866 | €152,147 | +€37,282 | +32.5% |
| Amounts payable after more than one year | 17 | - | €27,424 | +€27,424 | |
| Financial debts | 170/4 | - | €27,424 | +€27,424 | |
| Amounts payable within one year | 42/48 | €99,720 | €124,723 | +€25,004 | +25.1% |
| Current portion of amounts payable after more than one year | 42 | - | €9,131 | +€9,131 | |
| Trade debts | 44 | €168 | €1,255 | +€1,087 | +645% |
| Suppliers | 440/4 | €168 | €1,255 | +€1,087 | +645% |
| Taxes, remuneration and social security | 45 | €99,426 | €114,337 | +€14,911 | +15.0% |
| Taxes | 450/3 | €97,226 | €112,137 | +€14,911 | +15.3% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €126 | - | -€126 | |
| Accrued charges and deferred income | 492/3 | €15,146 | - | -€15,146 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €778 | €1,890 | +€1,112 | +143% |
| Other operating charges | 640/8 | €231 | €871 | +€639 | +276% |
| Gross operating margin | 9900 | €192,645 | €215,082 | +€22,437 | +11.6% |
| Operating profit (loss) | 9901 | €191,635 | €212,321 | +€20,686 | +10.8% |
| Financial income | 75/76B | - | €1,633 | +€1,633 | |
| Recurring financial income | 75 | - | €1,633 | +€1,633 | |
| Financial charges | 65/66B | €353 | €690 | +€337 | +95.3% |
| Recurring financial charges | 65 | €353 | €690 | +€337 | +95.3% |
| Profit (loss) for the period before taxes | 9903 | €191,282 | €213,265 | +€21,983 | +11.5% |
| Income taxes | 67/77 | €51,578 | €49,980 | -€1,598 | -3.1% |
| Profit (loss) for the period | 9904 | €139,704 | €163,285 | +€23,581 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €139,704 | €163,285 | +€23,581 | +16.9% |
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 17 October 2026 via checked.be.