MAMPAEY ENGINEERING: 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.
MAMPAEY ENGINEERING
Largest movements
- Cash +€210,578
up €210,578 (+17.8%), from €1.2m to €1.4m
mainly Net result for the year (+€234,464) and Current investments (+€157,321)
- Current investments -€157,321
down €157,321 (-17.4%), from €902,095 to €744,775
- Receivables within one year -€80,323
down €80,323 (-13.2%), from €607,700 to €527,377
of which Trade receivables: -€112,912
- Provisions -€157,204
down €157,204 (-39.1%), from €401,881 to €244,678
- Profit (loss) carried forward +€117,051
up €117,051 (+8.2%), from €1.4m to €1.5m
- Trade debts -€67,003
down €67,003 (-14.5%), from €462,154 to €395,151
- Other debts +€57,465
up €57,465 (+4.7%), from €1.2m to €1.3m
- Provisions -€232,913
down €232,913, from €75,710 to -€157,204
- Financial income -€86,903
down €86,903 (-57.5%), from €151,089 to €64,185
- Staff costs +€83,836
up €83,836 (+14.3%), from €584,753 to €668,590
- Gross operating margin +€71,781
up €71,781 (+8.2%), from €879,051 to €950,832
- Financial charges +€71,703
up €71,703 (+137%), from €52,218 to €123,921
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.
Derived cash bridge
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 | €3,703,688 | €3,648,903 | -€54,785 | -1.5% |
| Fixed assets | 21/28 | €89,861 | €69,130 | -€20,731 | -23.1% |
| Tangible fixed assets | 22/27 | €89,105 | €68,374 | -€20,731 | -23.3% |
| Land and buildings | 22 | €4,191 | €3,902 | -€289 | -6.9% |
| Plant, machinery and equipment | 23 | €1,753 | €2,015 | +€262 | +14.9% |
| Furniture and vehicles | 24 | €83,161 | €62,457 | -€20,704 | -24.9% |
| Financial fixed assets | 28 | €756 | €756 | = | 0.0% |
| Current assets | 29/58 | €3,613,827 | €3,579,773 | -€34,054 | -0.9% |
| Amounts receivable after more than one year | 29 | €25,500 | €25,500 | = | 0.0% |
| Other amounts receivable | 291 | €25,500 | €25,500 | = | 0.0% |
| Stocks and contracts in progress | 3 | €894,763 | €886,994 | -€7,768 | -0.9% |
| Stocks | 30/36 | €894,763 | €886,994 | -€7,768 | -0.9% |
| Amounts receivable within one year | 40/41 | €607,700 | €527,377 | -€80,323 | -13.2% |
| Trade receivables | 40 | €598,136 | €485,223 | -€112,912 | -18.9% |
| Other amounts receivable | 41 | €9,564 | €42,154 | +€32,590 | +341% |
| Current investments | 50/53 | €902,095 | €744,775 | -€157,321 | -17.4% |
| Cash at bank and in hand | 54/58 | €1,181,331 | €1,391,909 | +€210,578 | +17.8% |
| Deferred charges and accrued income | 490/1 | €2,438 | €3,218 | +€780 | +32.0% |
| Total equity and liabilities | 10/49 | €3,703,688 | €3,648,903 | -€54,785 | -1.5% |
| Equity | 10/15 | €1,526,193 | €1,643,244 | +€117,051 | +7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €76,860 | €76,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,430,733 | €1,547,784 | +€117,051 | +8.2% |
| Provisions and deferred taxes | 16 | €401,881 | €244,678 | -€157,204 | -39.1% |
| Provisions for liabilities and charges | 160/5 | €401,881 | €244,678 | -€157,204 | -39.1% |
| Other liabilities and charges | 164/5 | €401,881 | €244,678 | -€157,204 | -39.1% |
| Amounts payable | 17/49 | €1,775,614 | €1,760,981 | -€14,633 | -0.8% |
| Amounts payable within one year | 42/48 | €1,742,096 | €1,731,167 | -€10,929 | -0.6% |
| Trade debts | 44 | €462,154 | €395,151 | -€67,003 | -14.5% |
| Suppliers | 440/4 | €462,154 | €395,151 | -€67,003 | -14.5% |
| Taxes, remuneration and social security | 45 | €44,396 | €43,005 | -€1,391 | -3.1% |
| Taxes | 450/3 | €1,861 | - | -€1,861 | |
| Remuneration and social security | 454/9 | €42,535 | €43,005 | +€470 | +1.1% |
| Other amounts payable | 47/48 | €1,235,547 | €1,293,012 | +€57,465 | +4.7% |
| Accrued charges and deferred income | 492/3 | €33,518 | €29,814 | -€3,704 | -11.1% |
| Remuneration, social security and pensions | 62 | €584,753 | €668,590 | +€83,836 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,933 | €24,874 | -€60 | -0.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €75,710 | -€157,204 | -€232,913 | |
| Other operating charges | 640/8 | €3,849 | €4,538 | +€689 | +17.9% |
| Gross operating margin | 9900 | €879,051 | €950,832 | +€71,781 | +8.2% |
| Operating profit (loss) | 9901 | €189,806 | €410,034 | +€220,228 | +116% |
| Financial income | 75/76B | €151,089 | €64,185 | -€86,903 | -57.5% |
| Recurring financial income | 75 | €151,089 | €64,185 | -€86,903 | -57.5% |
| Financial charges | 65/66B | €52,218 | €123,921 | +€71,703 | +137% |
| Recurring financial charges | 65 | €52,218 | €123,921 | +€71,703 | +137% |
| Profit (loss) for the period before taxes | 9903 | €288,677 | €350,299 | +€61,622 | +21.3% |
| Income taxes | 67/77 | €62,045 | €115,835 | +€53,789 | +86.7% |
| Profit (loss) for the period | 9904 | €226,631 | €234,464 | +€7,833 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €226,631 | €234,464 | +€7,833 | +3.5% |
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 17 October 2026 via checked.be.