M&N DETAILING: 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&N DETAILING
Largest movements
- Tangible fixed assets -€3,016
down €3,016 (-49.4%), from €6,112 to €3,096
of which Furniture and vehicles: -€2,950
- Cash -€1,202
down €1,202 (-45.4%), from €2,647 to €1,445
mainly Net result for the year (-€2,040) and Other debts (-€1,650)
- Receivables within one year +€317
up €317 (+143%), from €222 to €539
of which Trade receivables: +€254
- Profit (loss) carried forward -€2,040
down €2,040, from €629 to -€1,411
- Other debts -€1,650
down €1,650 (-24.3%), from €6,785 to €5,135
- Tax, wage and social debts -€211
down €211 (-17.3%), from €1,219 to €1,008
- Financial income -€966
no longer reported in 2025 (was €966)
- Gross operating margin -€855
down €855 (-28.6%), from €2,990 to €2,135
- Other operating charges +€233
up €233 (+34.7%), from €671 to €905
- Depreciation -€103
down €103 (-3.3%), from €3,119 to €3,016
- Taxes +€48
up €48 (+111%), from €43 to €91
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 | €8,982 | €5,081 | -€3,901 | -43.4% |
| Fixed assets | 21/28 | €6,112 | €3,096 | -€3,016 | -49.4% |
| Tangible fixed assets | 22/27 | €6,112 | €3,096 | -€3,016 | -49.4% |
| Plant, machinery and equipment | 23 | €67 | - | -€67 | |
| Furniture and vehicles | 24 | €6,045 | €3,096 | -€2,950 | -48.8% |
| Current assets | 29/58 | €2,870 | €1,985 | -€885 | -30.8% |
| Amounts receivable within one year | 40/41 | €222 | €539 | +€317 | +143% |
| Trade receivables | 40 | - | €254 | +€254 | |
| Other amounts receivable | 41 | €222 | €285 | +€63 | +28.3% |
| Cash at bank and in hand | 54/58 | €2,647 | €1,445 | -€1,202 | -45.4% |
| Total equity and liabilities | 10/49 | €8,982 | €5,081 | -€3,901 | -43.4% |
| Equity | 10/15 | €629 | -€1,411 | -€2,040 | |
| Profit (loss) carried forward | 14 | €629 | -€1,411 | -€2,040 | |
| Amounts payable | 17/49 | €8,352 | €6,491 | -€1,861 | -22.3% |
| Amounts payable within one year | 42/48 | €8,352 | €6,491 | -€1,861 | -22.3% |
| Trade debts | 44 | €348 | €348 | = | 0.0% |
| Suppliers | 440/4 | €348 | €348 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,219 | €1,008 | -€211 | -17.3% |
| Taxes | 450/3 | €1,219 | €1,008 | -€211 | -17.3% |
| Other amounts payable | 47/48 | €6,785 | €5,135 | -€1,650 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,119 | €3,016 | -€103 | -3.3% |
| Other operating charges | 640/8 | €671 | €905 | +€233 | +34.7% |
| Gross operating margin | 9900 | €2,990 | €2,135 | -€855 | -28.6% |
| Operating profit (loss) | 9901 | -€801 | -€1,786 | -€985 | -123% |
| Financial income | 75/76B | €966 | - | -€966 | |
| Recurring financial income | 75 | €966 | - | -€966 | |
| Financial charges | 65/66B | €163 | €163 | = | 0.0% |
| Recurring financial charges | 65 | €163 | €163 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2 | -€1,949 | -€1,951 | |
| Income taxes | 67/77 | €43 | €91 | +€48 | +111% |
| Profit (loss) for the period | 9904 | -€41 | -€2,040 | -€1,999 | -4,905% |
| Profit (loss) for the period to be appropriated | 9905 | -€41 | -€2,040 | -€1,999 | -4,905% |
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 18 October 2026 via checked.be.