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 within one year +€7,890
up €7,890 (+3.2%), from €246,431 to €254,320
of which Other amounts receivable: +€8,706
- Reserves +€24,395
up €24,395 (+19.8%), from €123,049 to €147,444
of which Distributable reserves: +€24,395
- Other debts -€9,500
no longer reported in 2025 (was €9,500)
- Tax, wage and social debts -€7,453
down €7,453 (-39.1%), from €19,048 to €11,596
- Gross operating margin -€10,254
down €10,254 (-30.8%), from €33,300 to €23,047
- Other operating charges -€4,940
down €4,940 (-95.7%), from €5,164 to €223
- Taxes -€2,619
down €2,619 (-18.6%), from €14,050 to €11,431
- Financial income -€1,267
down €1,267 (-7.5%), from €16,985 to €15,718
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 | €288,806 | €296,035 | +€7,228 | +2.5% |
| Fixed assets | 21/28 | €1,369 | €767 | -€602 | -44.0% |
| Tangible fixed assets | 22/27 | €1,369 | €767 | -€602 | -44.0% |
| Furniture and vehicles | 24 | €1,369 | €767 | -€602 | -44.0% |
| Current assets | 29/58 | €287,437 | €295,268 | +€7,831 | +2.7% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €246,431 | €254,320 | +€7,890 | +3.2% |
| Trade receivables | 40 | €816 | - | -€816 | |
| Other amounts receivable | 41 | €245,614 | €254,320 | +€8,706 | +3.5% |
| Cash at bank and in hand | 54/58 | €0 | €1 | +€1 | +600% |
| Deferred charges and accrued income | 490/1 | €1,006 | €946 | -€60 | -6.0% |
| Total equity and liabilities | 10/49 | €288,806 | €296,035 | +€7,228 | +2.5% |
| Equity | 10/15 | €245,919 | €270,314 | +€24,395 | +9.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €123,049 | €147,444 | +€24,395 | +19.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €121,189 | €145,584 | +€24,395 | +20.1% |
| Profit (loss) carried forward | 14 | €116,669 | €116,669 | = | 0.0% |
| Amounts payable | 17/49 | €42,887 | €25,721 | -€17,166 | -40.0% |
| Amounts payable within one year | 42/48 | €42,887 | €25,721 | -€17,166 | -40.0% |
| Current portion of amounts payable after more than one year | 42 | €3,341 | €3,365 | +€24 | +0.7% |
| Financial debts | 43 | €4,968 | €5,000 | +€32 | +0.6% |
| Credit institutions | 430/8 | €4,968 | €5,000 | +€32 | +0.6% |
| Trade debts | 44 | €6,030 | €5,761 | -€269 | -4.5% |
| Suppliers | 440/4 | €6,030 | €5,761 | -€269 | -4.5% |
| Taxes, remuneration and social security | 45 | €19,048 | €11,596 | -€7,453 | -39.1% |
| Taxes | 450/3 | €19,048 | €11,596 | -€7,453 | -39.1% |
| Other amounts payable | 47/48 | €9,500 | - | -€9,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €438 | €602 | +€165 | +37.6% |
| Other operating charges | 640/8 | €5,164 | €223 | -€4,940 | -95.7% |
| Gross operating margin | 9900 | €33,300 | €23,047 | -€10,254 | -30.8% |
| Operating profit (loss) | 9901 | €27,699 | €22,221 | -€5,478 | -19.8% |
| Financial income | 75/76B | €16,985 | €15,718 | -€1,267 | -7.5% |
| Recurring financial income | 75 | €16,985 | €15,718 | -€1,267 | -7.5% |
| Financial charges | 65/66B | €1,831 | €2,113 | +€282 | +15.4% |
| Recurring financial charges | 65 | €1,831 | €2,113 | +€282 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €42,853 | €35,826 | -€7,027 | -16.4% |
| Income taxes | 67/77 | €14,050 | €11,431 | -€2,619 | -18.6% |
| Profit (loss) for the period | 9904 | €28,803 | €24,395 | -€4,408 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,803 | €24,395 | -€4,408 | -15.3% |
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 16 October 2026 via checked.be.