m2ca.net: 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.
m2ca.net
Largest movements
- Receivables within one year +€2,067
up €2,067 (+4.0%), from €51,479 to €53,546
- Reserves +€2,141
up €2,141 (+4.8%), from €44,590 to €46,731
of which Distributable reserves: +€2,141
- Gross operating margin -€530
down €530, from €255 to -€276
- Financial income +€529
up €529 (+19.9%), from €2,654 to €3,183
- Financial charges -€6
down €6 (-3.5%), from €165 to €159
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 | €51,479 | €53,605 | +€2,126 | +4.1% |
| Current assets | 29/58 | €51,479 | €53,605 | +€2,126 | +4.1% |
| Amounts receivable within one year | 40/41 | €51,479 | €53,546 | +€2,067 | +4.0% |
| Other amounts receivable | 41 | €51,479 | €53,546 | +€2,067 | +4.0% |
| Cash at bank and in hand | 54/58 | - | €59 | +€59 | |
| Total equity and liabilities | 10/49 | €51,479 | €53,605 | +€2,126 | +4.1% |
| Equity | 10/15 | €50,857 | €52,998 | +€2,141 | +4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,590 | €46,731 | +€2,141 | +4.8% |
| 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 | €42,730 | €44,871 | +€2,141 | +5.0% |
| Profit (loss) carried forward | 14 | €67 | €67 | = | 0.0% |
| Amounts payable | 17/49 | €622 | €607 | -€15 | -2.4% |
| Amounts payable within one year | 42/48 | €622 | €607 | -€15 | -2.4% |
| Financial debts | 43 | €17 | - | -€17 | |
| Credit institutions | 430/8 | €17 | - | -€17 | |
| Taxes, remuneration and social security | 45 | €605 | €607 | +€2 | +0.4% |
| Taxes | 450/3 | €605 | €607 | +€2 | +0.4% |
| Gross operating margin | 9900 | €255 | -€276 | -€530 | |
| Operating profit (loss) | 9901 | €255 | -€276 | -€530 | |
| Financial income | 75/76B | €2,654 | €3,183 | +€529 | +19.9% |
| Recurring financial income | 75 | €2,654 | €3,183 | +€529 | +19.9% |
| Financial charges | 65/66B | €165 | €159 | -€6 | -3.5% |
| Recurring financial charges | 65 | €165 | €159 | -€6 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €2,743 | €2,748 | +€4 | +0.2% |
| Income taxes | 67/77 | €605 | €607 | +€2 | +0.4% |
| Profit (loss) for the period | 9904 | €2,139 | €2,141 | +€2 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,139 | €2,141 | +€2 | +0.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.