MARDINIA GBMSV: 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.
MARDINIA GBMSV
Largest movements
- Intangible fixed assets +€36,208
new in 2025: €36,208
- Receivables within one year +€26,095
up €26,095 (+9,159%), from €285 to €26,380
of which Other amounts receivable: +€20,821
- Cash +€20,980
new in 2025: €20,980
mainly Other debts (+€119,915) and Contributions, distributions and other (+€9,962)
- Tangible fixed assets +€14,661
new in 2025: €14,661
- Financial fixed assets +€2,850
new in 2025: €2,850
- Other debts +€119,915
new in 2025: €119,915
- Profit (loss) carried forward -€42,155
down €42,155 (-2,788%), from -€1,512 to -€43,668
- Contributions +€10,000
new in 2025: €10,000
- Trade debts +€6,798
up €6,798 (+378%), from €1,797 to €8,595
- Tax, wage and social debts +€6,396
new in 2025: €6,396
of which Remuneration and social security: +€6,153
- Staff costs +€53,184
new in 2025: €53,184
- Gross operating margin +€21,473
up €21,473, from -€1,512 to €19,960
- Depreciation +€6,076
new in 2025: €6,076
- Other operating charges +€1,735
new in 2025: €1,735
- Financial charges +€994
new in 2025: €994
of which Financial charges: +€994
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 | €285 | €101,238 | +€100,953 | +35,433% |
| Fixed assets | 21/28 | - | €53,720 | +€53,720 | |
| Intangible fixed assets | 21 | - | €36,208 | +€36,208 | |
| Tangible fixed assets | 22/27 | - | €14,661 | +€14,661 | |
| Furniture and vehicles | 24 | - | €14,661 | +€14,661 | |
| Financial fixed assets | 28 | - | €2,850 | +€2,850 | |
| Current assets | 29/58 | €285 | €47,518 | +€47,233 | +16,578% |
| Amounts receivable within one year | 40/41 | €285 | €26,380 | +€26,095 | +9,159% |
| Trade receivables | 40 | - | €5,274 | +€5,274 | |
| Other amounts receivable | 41 | €285 | €21,106 | +€20,821 | +7,308% |
| Cash at bank and in hand | 54/58 | - | €20,980 | +€20,980 | |
| Deferred charges and accrued income | 490/1 | - | €158 | +€158 | |
| Total equity and liabilities | 10/49 | €285 | €101,238 | +€100,953 | +35,433% |
| Equity | 10/15 | -€1,512 | -€33,668 | -€32,155 | -2,126% |
| Contributions | 10/11 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | -€1,512 | -€43,668 | -€42,155 | -2,788% |
| Amounts payable | 17/49 | €1,797 | €134,906 | +€133,108 | +7,407% |
| Amounts payable within one year | 42/48 | €1,797 | €134,906 | +€133,108 | +7,407% |
| Trade debts | 44 | €1,797 | €8,595 | +€6,798 | +378% |
| Suppliers | 440/4 | €1,797 | €8,595 | +€6,798 | +378% |
| Taxes, remuneration and social security | 45 | - | €6,396 | +€6,396 | |
| Taxes | 450/3 | - | €243 | +€243 | |
| Remuneration and social security | 454/9 | - | €6,153 | +€6,153 | |
| Other amounts payable | 47/48 | - | €119,915 | +€119,915 | |
| Remuneration, social security and pensions | 62 | - | €53,184 | +€53,184 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,076 | +€6,076 | |
| Other operating charges | 640/8 | - | €1,735 | +€1,735 | |
| Gross operating margin | 9900 | -€1,512 | €19,960 | +€21,473 | |
| Operating profit (loss) | 9901 | -€1,512 | -€41,034 | -€39,522 | -2,613% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Non-recurring financial income | 76B | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €994 | +€994 | |
| Recurring financial charges | 65 | - | €994 | +€994 | |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | -€1,512 | -€42,028 | -€40,516 | -2,679% |
| Income taxes | 67/77 | - | €89 | +€89 | |
| Profit (loss) for the period | 9904 | -€1,512 | -€42,117 | -€40,605 | -2,685% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,512 | -€42,117 | -€40,605 | -2,685% |
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 29 October 2026 via checked.be.