MLIVING: 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.
MLIVING
Largest movements
- Cash +€104,812
up €104,812 (+93.1%), from €112,606 to €217,418
mainly Receivables within one year (+€78,440) and Accrued charges and deferred income (+€49,168)
- Stocks and contracts +€100,622
up €100,622 (+881.0%), from €11,421 to €112,043
- Receivables within one year -€78,440
down €78,440 (-54.8%), from €143,246 to €64,806
of which Trade receivables: -€95,376
- Tangible fixed assets -€10,985
down €10,985 (-18.4%), from €59,779 to €48,794
of which Furniture and vehicles: -€12,462
- Deferred charges and accrued income -€5,379
down €5,379 (-34.5%), from €15,600 to €10,222
- Accrued charges and deferred income +€49,168
up €49,168 (+222.9%), from €22,058 to €71,226
- Other debts +€34,289
up €34,289 (+376.3%), from €9,111 to €43,400
- Tax, wage and social debts +€25,476
up €25,476 (+45.8%), from €55,679 to €81,155
- Debts after one year -€13,899
down €13,899 (-72.1%), from €19,280 to €5,381
- Trade debts +€11,419
up €11,419 (+21.6%), from €52,755 to €64,174
- Gross operating margin -€49,085
down €49,085 (-32.0%), from €153,583 to €104,497
- Taxes -€15,985
down €15,985 (-43.9%), from €36,404 to €20,419
- Financial income +€6,084
up €6,084 (+35.0%), from €17,370 to €23,453
- Write-downs +€3,901
up €3,901 (+50.0%), from €7,803 to €11,703
- Depreciation +€2,904
up €2,904 (+12.9%), from €22,504 to €25,408
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 | €344,303 | €454,933 | +€110,630 | +32.1% |
| Fixed assets | 21/28 | €61,429 | €50,444 | -€10,985 | -17.9% |
| Tangible fixed assets | 22/27 | €59,779 | €48,794 | -€10,985 | -18.4% |
| Land and buildings | 22 | - | €1,273 | +€1,273 | |
| Plant, machinery and equipment | 23 | €2,992 | €3,196 | +€204 | +6.8% |
| Furniture and vehicles | 24 | €56,787 | €44,325 | -€12,462 | -21.9% |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €282,874 | €404,489 | +€121,615 | +43.0% |
| Stocks and contracts in progress | 3 | €11,421 | €112,043 | +€100,622 | +881.0% |
| Stocks | 30/36 | €11,421 | €112,043 | +€100,622 | +881.0% |
| Amounts receivable within one year | 40/41 | €143,246 | €64,806 | -€78,440 | -54.8% |
| Trade receivables | 40 | €126,167 | €30,791 | -€95,376 | -75.6% |
| Other amounts receivable | 41 | €17,079 | €34,015 | +€16,936 | +99.2% |
| Cash at bank and in hand | 54/58 | €112,606 | €217,418 | +€104,812 | +93.1% |
| Deferred charges and accrued income | 490/1 | €15,600 | €10,222 | -€5,379 | -34.5% |
| Total equity and liabilities | 10/49 | €344,303 | €454,933 | +€110,630 | +32.1% |
| Equity | 10/15 | €171,143 | €175,698 | +€4,555 | +2.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €169,143 | €173,698 | +€4,555 | +2.7% |
| Distributable reserves | 133 | €169,143 | €173,698 | +€4,555 | +2.7% |
| Amounts payable | 17/49 | €173,160 | €279,235 | +€106,075 | +61.3% |
| Amounts payable after more than one year | 17 | €19,280 | €5,381 | -€13,899 | -72.1% |
| Financial debts | 170/4 | €19,280 | €5,381 | -€13,899 | -72.1% |
| Amounts payable within one year | 42/48 | €131,822 | €202,628 | +€70,806 | +53.7% |
| Current portion of amounts payable after more than one year | 42 | €14,276 | €13,899 | -€377 | -2.6% |
| Trade debts | 44 | €52,755 | €64,174 | +€11,419 | +21.6% |
| Suppliers | 440/4 | €52,755 | €64,174 | +€11,419 | +21.6% |
| Taxes, remuneration and social security | 45 | €55,679 | €81,155 | +€25,476 | +45.8% |
| Taxes | 450/3 | €55,679 | €81,155 | +€25,476 | +45.8% |
| Other amounts payable | 47/48 | €9,111 | €43,400 | +€34,289 | +376.3% |
| Accrued charges and deferred income | 492/3 | €22,058 | €71,226 | +€49,168 | +222.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,504 | €25,408 | +€2,904 | +12.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,803 | €11,703 | +€3,901 | +50.0% |
| Other operating charges | 640/8 | €1,059 | €1,612 | +€553 | +52.3% |
| Gross operating margin | 9900 | €153,583 | €104,497 | -€49,085 | -32.0% |
| Operating profit (loss) | 9901 | €122,218 | €65,774 | -€56,443 | -46.2% |
| Financial income | 75/76B | €17,370 | €23,453 | +€6,084 | +35.0% |
| Recurring financial income | 75 | €17,370 | €23,453 | +€6,084 | +35.0% |
| Financial charges | 65/66B | €18,745 | €20,854 | +€2,109 | +11.3% |
| Recurring financial charges | 65 | €18,745 | €20,854 | +€2,109 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €120,842 | €68,374 | -€52,468 | -43.4% |
| Income taxes | 67/77 | €36,404 | €20,419 | -€15,985 | -43.9% |
| Profit (loss) for the period | 9904 | €84,438 | €47,955 | -€36,483 | -43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €84,438 | €47,955 | -€36,483 | -43.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.