MAINS LIBRES: 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.
MAINS LIBRES
Largest movements
- Tangible fixed assets -€9,116
no longer reported in 2025 (was €9,116)
- Cash +€2,449
up €2,449 (+107.2%), from €2,286 to €4,735
mainly Depreciation (+€9,116) and Net result for the year (+€1,222)
- Receivables within one year -€157
no longer reported in 2025 (was €157)
- Current portion of long-term debt -€4,769
down €4,769 (-72.3%), from €6,592 to €1,823
- Debts after one year -€1,823
no longer reported in 2025 (was €1,823)
- Profit (loss) carried forward +€1,222
up €1,222 (+15.8%), from -€7,754 to -€6,532
- Other debts -€818
down €818 (-17.7%), from €4,620 to €3,802
- Trade debts -€636
down €636 (-38.7%), from €1,643 to €1,007
- Gross operating margin +€8,169
up €8,169 (+180.1%), from €4,535 to €12,704
- Other operating charges -€459
down €459 (-18.0%), from €2,553 to €2,094
- Financial charges -€192
down €192 (-41.5%), from €464 to €271
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 | €13,124 | €6,300 | -€6,824 | -52.0% |
| Fixed assets | 21/28 | €10,681 | €1,565 | -€9,116 | -85.3% |
| Tangible fixed assets | 22/27 | €9,116 | - | -€9,116 | |
| Leasing and similar rights | 25 | €9,116 | - | -€9,116 | |
| Financial fixed assets | 28 | €1,565 | €1,565 | = | 0.0% |
| Current assets | 29/58 | €2,442 | €4,735 | +€2,292 | +93.9% |
| Amounts receivable within one year | 40/41 | €157 | - | -€157 | |
| Trade receivables | 40 | €157 | - | -€157 | |
| Cash at bank and in hand | 54/58 | €2,286 | €4,735 | +€2,449 | +107.2% |
| Total equity and liabilities | 10/49 | €13,124 | €6,300 | -€6,824 | -52.0% |
| Equity | 10/15 | -€1,554 | -€332 | +€1,222 | +78.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,754 | -€6,532 | +€1,222 | +15.8% |
| Amounts payable | 17/49 | €14,678 | €6,632 | -€8,046 | -54.8% |
| Amounts payable after more than one year | 17 | €1,823 | - | -€1,823 | |
| Financial debts | 170/4 | €1,823 | - | -€1,823 | |
| Amounts payable within one year | 42/48 | €12,855 | €6,632 | -€6,223 | -48.4% |
| Current portion of amounts payable after more than one year | 42 | €6,592 | €1,823 | -€4,769 | -72.3% |
| Trade debts | 44 | €1,643 | €1,007 | -€636 | -38.7% |
| Suppliers | 440/4 | €1,643 | €1,007 | -€636 | -38.7% |
| Other amounts payable | 47/48 | €4,620 | €3,802 | -€818 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,116 | €9,116 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,553 | €2,094 | -€459 | -18.0% |
| Gross operating margin | 9900 | €4,535 | €12,704 | +€8,169 | +180.1% |
| Operating profit (loss) | 9901 | -€7,134 | €1,494 | +€8,628 | |
| Financial charges | 65/66B | €464 | €271 | -€192 | -41.5% |
| Recurring financial charges | 65 | €464 | €271 | -€192 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,598 | €1,222 | +€8,820 | |
| Profit (loss) for the period | 9904 | -€7,598 | €1,222 | +€8,820 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,598 | €1,222 | +€8,820 |
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 10 October 2026 via checked.be.