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M29M: 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.

What changed

M29M

BE 0805.974.087
NACE 85.510, Sports and recreation education
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€897
2024 · €1,024-€126
Equity
€1,921
2024 · €1,024+€897
Cash
€4,481
2024 · €2,157+€2,323
Balance sheet total
€8,404
2024 · €5,886+€2,517

Largest movements

2024 to 2025
Assets
  • Cash +€2,323

    up €2,323 (+107.7%), from €2,157 to €4,481

    mainly Tax, wage and social debts (+€1,280) and Other debts (+€1,090)

  • Receivables within one year +€194

    up €194 (+5.2%), from €3,729 to €3,923

    of which Trade receivables: +€360

Equity and liabilities
  • Tax, wage and social debts +€1,280

    up €1,280 (+265.7%), from €482 to €1,761

  • Other debts +€1,090

    up €1,090 (+199.3%), from €547 to €1,637

  • Profit (loss) carried forward +€897

    up €897 (+87.6%), from €1,024 to €1,921

  • Trade debts -€750

    down €750 (-19.6%), from €3,834 to €3,084

Income statement
  • Purchases and services -€10,226

    down €10,226 (-24.4%), from €41,948 to €31,722

  • Turnover -€9,544

    down €9,544 (-21.8%), from €43,843 to €34,299

  • Taxes +€798

    up €798 (+165.7%), from €482 to €1,280

  • Gross operating margin +€682

    up €682 (+36.0%), from €1,895 to €2,577

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €1,024
Gross operating margin +€682
Other operating charges -€15
Financial charges +€5
Taxes -€798
Result 2025 €897

Cash bridge derived

cash 2024 to 2025

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.

From operations +€2,323
Investment €0
Financing €0
Cash 2024 €2,157
Net result for the year +€897
Receivables within one year -€194
Trade debts -€750
Tax, wage and social debts +€1,280
Other debts +€1,090
Cash 2025 €4,481
Every line side by side 27 lines
Line Code 2024 2025 Change %
Total assets 20/58 €5,886 €8,404 +€2,517 +42.8%
Current assets 29/58 €5,886 €8,404 +€2,517 +42.8%
Amounts receivable within one year 40/41 €3,729 €3,923 +€194 +5.2%
Trade receivables 40 €1,475 €1,835 +€360 +24.4%
Other amounts receivable 41 €2,254 €2,088 -€166 -7.4%
Cash at bank and in hand 54/58 €2,157 €4,481 +€2,323 +107.7%
Total equity and liabilities 10/49 €5,886 €8,404 +€2,517 +42.8%
Equity 10/15 €1,024 €1,921 +€897 +87.6%
Profit (loss) carried forward 14 €1,024 €1,921 +€897 +87.6%
Amounts payable 17/49 €4,862 €6,482 +€1,620 +33.3%
Amounts payable within one year 42/48 €4,862 €6,482 +€1,620 +33.3%
Trade debts 44 €3,834 €3,084 -€750 -19.6%
Suppliers 440/4 €3,834 €3,084 -€750 -19.6%
Taxes, remuneration and social security 45 €482 €1,761 +€1,280 +265.7%
Taxes 450/3 €482 €1,761 +€1,280 +265.7%
Other amounts payable 47/48 €547 €1,637 +€1,090 +199.3%
Turnover 70 €43,843 €34,299 -€9,544 -21.8%
Goods, raw materials, services and sundry goods 60/61 €41,948 €31,722 -€10,226 -24.4%
Other operating charges 640/8 €384 €400 +€15 +4.0%
Gross operating margin 9900 €1,895 €2,577 +€682 +36.0%
Operating profit (loss) 9901 €1,511 €2,177 +€667 +44.1%
Financial charges 65/66B €5 - -€5
Recurring financial charges 65 €5 - -€5
Profit (loss) for the period before taxes 9903 €1,506 €2,177 +€672 +44.6%
Income taxes 67/77 €482 €1,280 +€798 +165.7%
Profit (loss) for the period 9904 €1,024 €897 -€126 -12.4%
Profit (loss) for the period to be appropriated 9905 €1,024 €897 -€126 -12.4%

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 30 September 2026 via checked.be.