MAMMON: 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.
MAMMON
Largest movements
- Receivables within one year +€1,893
up €1,893 (+5.9%), from €31,892 to €33,785
of which Other amounts receivable: +€1,976
- Reserves +€2,500
up €2,500 (+28.5%), from €8,758 to €11,258
of which Distributable reserves: +€2,500
- Trade debts -€1,159
down €1,159 (-32.8%), from €3,538 to €2,379
- Profit (loss) carried forward +€760
up €760 (+32.5%), from €2,340 to €3,100
- Gross operating margin +€1,471
up €1,471 (+21.9%), from €6,723 to €8,193
- Purchases and services +€1,264
up €1,264 (+3.3%), from €38,700 to €39,963
- Taxes +€758
up €758 (+29.9%), from €2,538 to €3,296
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 | €33,101 | €34,840 | +€1,738 | +5.3% |
| Fixed assets | 21/28 | €1,107 | €961 | -€146 | -13.2% |
| Tangible fixed assets | 22/27 | €1,107 | €961 | -€146 | -13.2% |
| Other tangible fixed assets | 26 | €1,107 | €961 | -€146 | -13.2% |
| Current assets | 29/58 | €31,994 | €33,879 | +€1,884 | +5.9% |
| Amounts receivable within one year | 40/41 | €31,892 | €33,785 | +€1,893 | +5.9% |
| Trade receivables | 40 | €5,500 | €5,416 | -€83 | -1.5% |
| Other amounts receivable | 41 | €26,393 | €28,369 | +€1,976 | +7.5% |
| Current investments | 50/53 | €102 | - | -€102 | |
| Cash at bank and in hand | 54/58 | - | €93 | +€93 | |
| Total equity and liabilities | 10/49 | €33,101 | €34,840 | +€1,738 | +5.3% |
| Equity | 10/15 | €17,299 | €20,558 | +€3,260 | +18.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,758 | €11,258 | +€2,500 | +28.5% |
| Non-distributable reserves | 130/1 | €258 | €258 | = | 0.0% |
| Reserves not available under the articles | 1311 | €258 | €258 | = | 0.0% |
| Distributable reserves | 133 | €8,500 | €11,000 | +€2,500 | +29.4% |
| Profit (loss) carried forward | 14 | €2,340 | €3,100 | +€760 | +32.5% |
| Amounts payable | 17/49 | €15,803 | €14,281 | -€1,521 | -9.6% |
| Amounts payable within one year | 42/48 | €15,803 | €14,281 | -€1,521 | -9.6% |
| Financial debts | 43 | €2,492 | €2,428 | -€64 | -2.6% |
| Credit institutions | 430/8 | €2,492 | €2,428 | -€64 | -2.6% |
| Trade debts | 44 | €3,538 | €2,379 | -€1,159 | -32.8% |
| Suppliers | 440/4 | €3,538 | €2,379 | -€1,159 | -32.8% |
| Taxes, remuneration and social security | 45 | €9,773 | €9,475 | -€298 | -3.1% |
| Taxes | 450/3 | €8,573 | €8,525 | -€48 | -0.6% |
| Remuneration and social security | 454/9 | €1,200 | €950 | -€250 | -20.8% |
| Turnover | 70 | €45,422 | €45,182 | -€241 | -0.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €38,700 | €39,963 | +€1,264 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €146 | €146 | = | 0.0% |
| Other operating charges | 640/8 | €1,017 | €1,043 | +€26 | +2.5% |
| Gross operating margin | 9900 | €6,723 | €8,193 | +€1,471 | +21.9% |
| Operating profit (loss) | 9901 | €5,559 | €7,004 | +€1,445 | +26.0% |
| Financial income | 75/76B | €1,279 | €1,660 | +€381 | +29.8% |
| Recurring financial income | 75 | €1,279 | €1,660 | +€381 | +29.8% |
| Financial charges | 65/66B | €1,780 | €2,108 | +€329 | +18.5% |
| Recurring financial charges | 65 | €1,780 | €2,108 | +€329 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €5,059 | €6,556 | +€1,497 | +29.6% |
| Income taxes | 67/77 | €2,538 | €3,296 | +€758 | +29.9% |
| Profit (loss) for the period | 9904 | €2,521 | €3,260 | +€739 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,521 | €3,260 | +€739 | +29.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.