MDIM: 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.
MDIM
Largest movements
- Current investments +€19,485
up €19,485 (+680.7%), from €2,862 to €22,348
- Receivables within one year -€2,937
down €2,937 (-81.6%), from €3,598 to €661
of which Trade receivables: -€3,298
- Tangible fixed assets +€782
up €782 (+215.0%), from €364 to €1,145
- Profit (loss) carried forward +€21,000
up €21,000, from -€10,991 to €10,009
- Trade debts -€3,615
down €3,615 (-76.8%), from €4,708 to €1,093
- Gross operating margin +€32,161
up €32,161 (+975.2%), from €3,298 to €35,459
- Taxes +€13,781
new in 2025: €13,781
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,962 | €24,293 | +€17,330 | +248.9% |
| Fixed assets | 21/28 | €502 | €1,283 | +€782 | +155.8% |
| Tangible fixed assets | 22/27 | €364 | €1,145 | +€782 | +215.0% |
| Furniture and vehicles | 24 | €364 | €1,145 | +€782 | +215.0% |
| Financial fixed assets | 28 | €138 | €138 | = | 0.0% |
| Current assets | 29/58 | €6,461 | €23,009 | +€16,548 | +256.1% |
| Amounts receivable within one year | 40/41 | €3,598 | €661 | -€2,937 | -81.6% |
| Trade receivables | 40 | €3,298 | - | -€3,298 | |
| Other amounts receivable | 41 | €300 | €661 | +€361 | +120.2% |
| Current investments | 50/53 | €2,862 | €22,348 | +€19,485 | +680.7% |
| Total equity and liabilities | 10/49 | €6,962 | €24,293 | +€17,330 | +248.9% |
| Equity | 10/15 | -€9,991 | €11,009 | +€21,000 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,991 | €10,009 | +€21,000 | |
| Amounts payable | 17/49 | €16,954 | €13,284 | -€3,670 | -21.6% |
| Amounts payable within one year | 42/48 | €16,954 | €13,284 | -€3,670 | -21.6% |
| Financial debts | 43 | €23 | €23 | = | 0.0% |
| Credit institutions | 430/8 | €23 | €23 | = | 0.0% |
| Trade debts | 44 | €4,708 | €1,093 | -€3,615 | -76.8% |
| Suppliers | 440/4 | €4,708 | €1,093 | -€3,615 | -76.8% |
| Other amounts payable | 47/48 | €12,222 | €12,167 | -€55 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €609 | +€109 | +21.8% |
| Gross operating margin | 9900 | €3,298 | €35,459 | +€32,161 | +975.2% |
| Operating profit (loss) | 9901 | €2,798 | €34,850 | +€32,052 | +1145.5% |
| Financial charges | 65/66B | - | €69 | +€69 | |
| Recurring financial charges | 65 | - | €69 | +€69 | |
| Profit (loss) for the period before taxes | 9903 | €2,798 | €34,781 | +€31,983 | +1143.1% |
| Income taxes | 67/77 | - | €13,781 | +€13,781 | |
| Profit (loss) for the period | 9904 | €2,798 | €21,000 | +€18,202 | +650.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,798 | €21,000 | +€18,202 | +650.5% |
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 10 October 2026 via checked.be.