MDM FACILITIES: 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.
MDM FACILITIES
Largest movements
- Deferred charges and accrued income -€29,967
down €29,967 (-28.3%), from €105,778 to €75,811
- Cash +€25,287
up €25,287 (+40.4%), from €62,545 to €87,832
mainly Tax, wage and social debts (+€56,248) and Deferred charges and accrued income (+€29,967)
- Tangible fixed assets -€8,987
down €8,987 (-33.8%), from €26,588 to €17,600
of which Furniture and vehicles: -€8,913
- Intangible fixed assets -€7,980
down €7,980 (-63.9%), from €12,495 to €4,515
- Receivables within one year -€4,312
down €4,312 (-4.1%), from €104,955 to €100,642
of which Trade receivables: -€6,099
- Profit (loss) carried forward -€77,605
down €77,605, from €28,045 to -€49,560
- Tax, wage and social debts +€56,248
up €56,248 (+34.5%), from €163,024 to €219,272
of which Remuneration and social security: +€63,785
- Debts after one year -€8,500
down €8,500 (-100.0%), from €8,500 to €0
- Gross operating margin -€948,510
down €948,510 (-35.8%), from €2.6m to €1.7m
- Staff costs -€945,932
down €945,932 (-35.0%), from €2.7m to €1.8m
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 | €312,707 | €286,748 | -€25,959 | -8.3% |
| Fixed assets | 21/28 | €39,429 | €22,462 | -€16,967 | -43.0% |
| Intangible fixed assets | 21 | €12,495 | €4,515 | -€7,980 | -63.9% |
| Tangible fixed assets | 22/27 | €26,588 | €17,600 | -€8,987 | -33.8% |
| Plant, machinery and equipment | 23 | €74 | €0 | -€74 | -100.0% |
| Furniture and vehicles | 24 | €26,513 | €17,600 | -€8,913 | -33.6% |
| Financial fixed assets | 28 | €347 | €347 | = | 0.0% |
| Current assets | 29/58 | €273,278 | €264,286 | -€8,992 | -3.3% |
| Amounts receivable within one year | 40/41 | €104,955 | €100,642 | -€4,312 | -4.1% |
| Trade receivables | 40 | €104,955 | €98,856 | -€6,099 | -5.8% |
| Other amounts receivable | 41 | €0 | €1,787 | +€1,787 | |
| Cash at bank and in hand | 54/58 | €62,545 | €87,832 | +€25,287 | +40.4% |
| Deferred charges and accrued income | 490/1 | €105,778 | €75,811 | -€29,967 | -28.3% |
| Total equity and liabilities | 10/49 | €312,707 | €286,748 | -€25,959 | -8.3% |
| Equity | 10/15 | €100,639 | €23,035 | -€77,605 | -77.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,995 | €53,995 | = | 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% |
| Distributable reserves | 133 | €52,135 | €52,135 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,045 | -€49,560 | -€77,605 | |
| Amounts payable | 17/49 | €212,067 | €263,713 | +€51,646 | +24.4% |
| Amounts payable after more than one year | 17 | €8,500 | €0 | -€8,500 | -100.0% |
| Financial debts | 170/4 | €8,500 | €0 | -€8,500 | -100.0% |
| Amounts payable within one year | 42/48 | €203,567 | €263,249 | +€59,682 | +29.3% |
| Current portion of amounts payable after more than one year | 42 | €8,500 | €8,500 | +€0 | 0.0% |
| Trade debts | 44 | €31,728 | €33,017 | +€1,289 | +4.1% |
| Suppliers | 440/4 | €31,728 | €33,017 | +€1,289 | +4.1% |
| Taxes, remuneration and social security | 45 | €163,024 | €219,272 | +€56,248 | +34.5% |
| Taxes | 450/3 | €23,423 | €15,886 | -€7,537 | -32.2% |
| Remuneration and social security | 454/9 | €139,601 | €203,385 | +€63,785 | +45.7% |
| Other amounts payable | 47/48 | €315 | €2,460 | +€2,145 | +681.0% |
| Accrued charges and deferred income | 492/3 | €0 | €464 | +€464 | |
| Remuneration, social security and pensions | 62 | €2,700,108 | €1,754,176 | -€945,932 | -35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,264 | €18,658 | -€16,606 | -47.1% |
| Other operating charges | 640/8 | €5,642 | €2,576 | -€3,065 | -54.3% |
| Gross operating margin | 9900 | €2,647,727 | €1,699,217 | -€948,510 | -35.8% |
| Operating profit (loss) | 9901 | -€93,286 | -€76,193 | +€17,093 | +18.3% |
| Financial income | 75/76B | €0 | €1,826 | +€1,826 | |
| Recurring financial income | 75 | €0 | €1,826 | +€1,826 | |
| Financial charges | 65/66B | €2,041 | €1,524 | -€518 | -25.4% |
| Recurring financial charges | 65 | €681 | €1,524 | +€842 | +123.6% |
| Non-recurring financial charges | 66B | €1,360 | €0 | -€1,360 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€95,328 | -€75,891 | +€19,437 | +20.4% |
| Income taxes | 67/77 | -€2,149 | €1,714 | +€3,863 | |
| Profit (loss) for the period | 9904 | -€93,179 | -€77,605 | +€15,574 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€93,179 | -€77,605 | +€15,574 | +16.7% |
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.