MENNIPSY: 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.
MENNIPSY
Largest movements
- Current investments -€130,000
down €130,000 (-100.0%), from €130,000 to €0
- Cash -€62,823
down €62,823 (-56.7%), from €110,889 to €48,065
mainly Contributions, distributions and other (-€335,560) and Tax, wage and social debts (-€20,854)
- Receivables within one year +€8,727
up €8,727 (+15.2%), from €57,432 to €66,159
- Profit (loss) carried forward -€249,061
down €249,061 (-100.0%), from €249,061 to €0
- Other debts +€88,370
up €88,370 (+7070.8%), from €1,250 to €89,620
- Tax, wage and social debts -€20,854
down €20,854 (-46.3%), from €45,010 to €24,155
- Gross operating margin +€6,458
up €6,458 (+6.2%), from €103,473 to €109,931
- Financial income -€3,189
down €3,189 (-86.2%), from €3,698 to €509
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 | €298,320 | €116,893 | -€181,427 | -60.8% |
| Current assets | 29/58 | €298,320 | €116,893 | -€181,427 | -60.8% |
| Amounts receivable within one year | 40/41 | €57,432 | €66,159 | +€8,727 | +15.2% |
| Trade receivables | 40 | €57,432 | €66,159 | +€8,727 | +15.2% |
| Current investments | 50/53 | €130,000 | €0 | -€130,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €110,889 | €48,065 | -€62,823 | -56.7% |
| Deferred charges and accrued income | 490/1 | €0 | €2,669 | +€2,669 | |
| Total equity and liabilities | 10/49 | €298,320 | €116,893 | -€181,427 | -60.8% |
| Equity | 10/15 | €252,061 | €3,000 | -€249,061 | -98.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €249,061 | €0 | -€249,061 | -100.0% |
| Amounts payable | 17/49 | €46,259 | €113,893 | +€67,634 | +146.2% |
| Amounts payable within one year | 42/48 | €46,259 | €113,893 | +€67,634 | +146.2% |
| Trade debts | 44 | - | €118 | +€118 | |
| Suppliers | 440/4 | - | €118 | +€118 | |
| Taxes, remuneration and social security | 45 | €45,010 | €24,155 | -€20,854 | -46.3% |
| Taxes | 450/3 | €45,010 | €24,155 | -€20,854 | -46.3% |
| Other amounts payable | 47/48 | €1,250 | €89,620 | +€88,370 | +7070.8% |
| Remuneration, social security and pensions | 62 | - | €814 | +€814 | |
| Other operating charges | 640/8 | - | €495 | +€495 | |
| Gross operating margin | 9900 | €103,473 | €109,931 | +€6,458 | +6.2% |
| Operating profit (loss) | 9901 | €103,473 | €108,622 | +€5,149 | +5.0% |
| Financial income | 75/76B | €3,698 | €509 | -€3,189 | -86.2% |
| Recurring financial income | 75 | €3,698 | €509 | -€3,189 | -86.2% |
| Financial charges | 65/66B | €74 | €99 | +€25 | +34.3% |
| Recurring financial charges | 65 | €74 | €99 | +€25 | +34.3% |
| Profit (loss) for the period before taxes | 9903 | €107,097 | €109,032 | +€1,935 | +1.8% |
| Income taxes | 67/77 | €21,774 | €22,533 | +€759 | +3.5% |
| Profit (loss) for the period | 9904 | €85,323 | €86,499 | +€1,176 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €85,323 | €86,499 | +€1,176 | +1.4% |
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 11 October 2026 via checked.be.