M.Y ELEMENTS: 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.Y ELEMENTS
Largest movements
- Cash +€10,771
up €10,771 (+39.6%), from €27,210 to €37,981
mainly Net result for the year (+€9,207) and Receivables within one year (+€4,108)
- Receivables within one year -€4,108
down €4,108 (-21.2%), from €19,357 to €15,249
of which Trade receivables: -€4,244
- Tangible fixed assets -€2,124
down €2,124 (-76.9%), from €2,764 to €640
- Profit (loss) carried forward +€9,207
up €9,207 (+24.0%), from €38,295 to €47,502
- Tax, wage and social debts -€4,675
down €4,675 (-93.7%), from €4,991 to €316
of which Taxes: -€2,875
- Gross operating margin +€19,124
up €19,124, from -€1,744 to €17,379
- Purchases and services -€5,619
down €5,619 (-7.8%), from €72,392 to €66,773
- Taxes +€1,816
up €1,816 (+61.6%), from €2,949 to €4,765
- Depreciation -€1,756
down €1,756 (-45.3%), from €3,881 to €2,124
- Other operating charges -€459
down €459 (-29.6%), from €1,550 to €1,091
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 | €49,331 | €53,870 | +€4,539 | +9.2% |
| Fixed assets | 21/28 | €2,764 | €640 | -€2,124 | -76.9% |
| Tangible fixed assets | 22/27 | €2,764 | €640 | -€2,124 | -76.9% |
| Furniture and vehicles | 24 | €2,764 | €640 | -€2,124 | -76.9% |
| Current assets | 29/58 | €46,567 | €53,231 | +€6,664 | +14.3% |
| Amounts receivable within one year | 40/41 | €19,357 | €15,249 | -€4,108 | -21.2% |
| Trade receivables | 40 | €19,304 | €15,060 | -€4,244 | -22.0% |
| Other amounts receivable | 41 | €53 | €189 | +€136 | +259.9% |
| Cash at bank and in hand | 54/58 | €27,210 | €37,981 | +€10,771 | +39.6% |
| Total equity and liabilities | 10/49 | €49,331 | €53,870 | +€4,539 | +9.2% |
| Equity | 10/15 | €40,295 | €49,502 | +€9,207 | +22.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,295 | €47,502 | +€9,207 | +24.0% |
| Amounts payable | 17/49 | €9,036 | €4,368 | -€4,667 | -51.7% |
| Amounts payable within one year | 42/48 | €9,036 | €4,368 | -€4,667 | -51.7% |
| Trade debts | 44 | €1,725 | €1,733 | +€8 | +0.5% |
| Suppliers | 440/4 | €1,725 | €1,733 | +€8 | +0.5% |
| Taxes, remuneration and social security | 45 | €4,991 | €316 | -€4,675 | -93.7% |
| Taxes | 450/3 | €2,991 | €116 | -€2,875 | -96.1% |
| Remuneration and social security | 454/9 | €2,000 | €200 | -€1,800 | -90.0% |
| Other amounts payable | 47/48 | €2,320 | €2,320 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €72,392 | €66,773 | -€5,619 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,881 | €2,124 | -€1,756 | -45.3% |
| Other operating charges | 640/8 | €1,550 | €1,091 | -€459 | -29.6% |
| Gross operating margin | 9900 | -€1,744 | €17,379 | +€19,124 | |
| Operating profit (loss) | 9901 | -€7,175 | €14,164 | +€21,339 | |
| Financial income | 75/76B | €265 | €11 | -€254 | -95.8% |
| Recurring financial income | 75 | €265 | €11 | -€254 | -95.8% |
| Financial charges | 65/66B | €167 | €203 | +€36 | +21.6% |
| Recurring financial charges | 65 | €167 | €203 | +€36 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,077 | €13,972 | +€21,049 | |
| Income taxes | 67/77 | €2,949 | €4,765 | +€1,816 | +61.6% |
| Profit (loss) for the period | 9904 | -€10,026 | €9,207 | +€19,233 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,026 | €9,207 | +€19,233 |
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 9 October 2026 via checked.be.