Mister 100: 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.
Mister 100
Largest movements
- Cash +€21,447
up €21,447 (+87.6%), from €24,470 to €45,917
mainly Trade debts (+€40,801) and Net result for the year (+€34,603)
- Intangible fixed assets +€21,400
up €21,400 (+59.6%), from €35,924 to €57,324
- Tangible fixed assets +€20,495
up €20,495 (+40.5%), from €50,625 to €71,119
of which Plant, machinery and equipment: +€21,189
- Receivables within one year +€9,414
up €9,414 (+68.0%), from €13,848 to €23,262
of which Other amounts receivable: +€5,984
- Deferred charges and accrued income +€4,741
up €4,741 (+92.7%), from €5,116 to €9,857
- Trade debts +€40,801
up €40,801 (+98.2%), from €41,570 to €82,371
- Reserves +€34,603
up €34,603 (+149%), from €23,232 to €57,835
- Accrued charges and deferred income -€16,444
down €16,444 (-53.5%), from €30,761 to €14,317
- Debts after one year +€15,232
up €15,232 (+130%), from €11,675 to €26,907
- Tax, wage and social debts +€6,895
up €6,895 (+23.5%), from €29,332 to €36,228
of which Taxes: +€3,503
- Gross operating margin +€45,901
up €45,901 (+42.1%), from €108,948 to €154,849
- Staff costs +€28,376
up €28,376 (+84.2%), from €33,719 to €62,095
- Depreciation +€9,835
up €9,835 (+53.1%), from €18,506 to €28,341
- Taxes +€3,449
up €3,449 (+59.5%), from €5,796 to €9,244
- Financial charges +€2,034
up €2,034 (+66.4%), from €3,061 to €5,094
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 | €164,230 | €248,940 | +€84,710 | +51.6% |
| Fixed assets | 21/28 | €105,258 | €151,873 | +€46,615 | +44.3% |
| Intangible fixed assets | 21 | €35,924 | €57,324 | +€21,400 | +59.6% |
| Tangible fixed assets | 22/27 | €50,625 | €71,119 | +€20,495 | +40.5% |
| Plant, machinery and equipment | 23 | €11,156 | €32,345 | +€21,189 | +190% |
| Furniture and vehicles | 24 | €3,725 | €8,733 | +€5,008 | +134% |
| Other tangible fixed assets | 26 | €35,743 | €30,041 | -€5,702 | -16.0% |
| Financial fixed assets | 28 | €18,710 | €23,430 | +€4,720 | +25.2% |
| Current assets | 29/58 | €58,972 | €97,067 | +€38,095 | +64.6% |
| Stocks and contracts in progress | 3 | €15,537 | €18,031 | +€2,494 | +16.0% |
| Stocks | 30/36 | €15,537 | €18,031 | +€2,494 | +16.0% |
| Amounts receivable within one year | 40/41 | €13,848 | €23,262 | +€9,414 | +68.0% |
| Trade receivables | 40 | €13,593 | €17,022 | +€3,430 | +25.2% |
| Other amounts receivable | 41 | €255 | €6,240 | +€5,984 | +2,343% |
| Cash at bank and in hand | 54/58 | €24,470 | €45,917 | +€21,447 | +87.6% |
| Deferred charges and accrued income | 490/1 | €5,116 | €9,857 | +€4,741 | +92.7% |
| Total equity and liabilities | 10/49 | €164,230 | €248,940 | +€84,710 | +51.6% |
| Equity | 10/15 | €24,732 | €59,335 | +€34,603 | +140% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €23,232 | €57,835 | +€34,603 | +149% |
| Distributable reserves | 133 | €23,232 | €57,835 | +€34,603 | +149% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €139,498 | €189,605 | +€50,108 | +35.9% |
| Amounts payable after more than one year | 17 | €11,675 | €26,907 | +€15,232 | +130% |
| Financial debts | 170/4 | €11,675 | €26,907 | +€15,232 | +130% |
| Amounts payable within one year | 42/48 | €97,061 | €148,381 | +€51,320 | +52.9% |
| Current portion of amounts payable after more than one year | 42 | €13,695 | €18,102 | +€4,407 | +32.2% |
| Trade debts | 44 | €41,570 | €82,371 | +€40,801 | +98.2% |
| Suppliers | 440/4 | €41,570 | €82,371 | +€40,801 | +98.2% |
| Taxes, remuneration and social security | 45 | €29,332 | €36,228 | +€6,895 | +23.5% |
| Taxes | 450/3 | €23,602 | €27,105 | +€3,503 | +14.8% |
| Remuneration and social security | 454/9 | €5,730 | €9,122 | +€3,392 | +59.2% |
| Other amounts payable | 47/48 | €12,464 | €11,681 | -€783 | -6.3% |
| Accrued charges and deferred income | 492/3 | €30,761 | €14,317 | -€16,444 | -53.5% |
| Remuneration, social security and pensions | 62 | €33,719 | €62,095 | +€28,376 | +84.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,506 | €28,341 | +€9,835 | +53.1% |
| Other operating charges | 640/8 | €15,078 | €15,529 | +€450 | +3.0% |
| Gross operating margin | 9900 | €108,948 | €154,849 | +€45,901 | +42.1% |
| Operating profit (loss) | 9901 | €41,644 | €48,884 | +€7,240 | +17.4% |
| Financial income | 75/76B | €246 | €57 | -€189 | -76.7% |
| Recurring financial income | 75 | €246 | €57 | -€189 | -76.7% |
| Financial charges | 65/66B | €3,061 | €5,094 | +€2,034 | +66.4% |
| Recurring financial charges | 65 | €3,061 | €5,094 | +€2,034 | +66.4% |
| Profit (loss) for the period before taxes | 9903 | €38,829 | €43,847 | +€5,018 | +12.9% |
| Income taxes | 67/77 | €5,796 | €9,244 | +€3,449 | +59.5% |
| Profit (loss) for the period | 9904 | €33,033 | €34,603 | +€1,569 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,033 | €34,603 | +€1,569 | +4.8% |
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 18 October 2026 via checked.be.