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MM Collections: what changed

Two fiscal 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.

What changed

MM Collections

BE 0802.228.107
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€82,258
2024 · €86,716-€4,457
Equity
€200,527
2024 · €118,268+€82,258
Cash
€136,418
2024 · €119,702+€16,715
Balance sheet total
€271,038
2024 · €175,460+€95,578

Largest movements

2024 to 2025
Assets
  • Current investments +€49,259

    new in 2025: €49,259

  • Receivables within one year +€24,482

    up €24,482 (+45.7%), from €53,542 to €78,024

    of which Other amounts receivable: +€24,550

  • Cash +€16,715

    up €16,715 (+14.0%), from €119,702 to €136,418

    mainly Net result for the year (+€82,258) and Tax, wage and social debts (+€13,496)

  • Tangible fixed assets +€3,669

    up €3,669 (+487.3%), from €753 to €4,422

Equity and liabilities
  • Profit (loss) carried forward +€82,258

    up €82,258 (+72.0%), from €114,268 to €196,527

  • Tax, wage and social debts +€13,496

    up €13,496 (+29.7%), from €45,441 to €58,937

    of which Taxes: +€13,496

Income statement
  • Gross operating margin -€7,899

    down €7,899 (-7.0%), from €113,065 to €105,166

  • Financial income +€2,080

    up €2,080 (+142.2%), from €1,463 to €3,544

  • Taxes -€1,601

    down €1,601 (-6.3%), from €25,330 to €23,729

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €86,716
Gross operating margin -€7,899
Staff costs +€250
Depreciation +€226
Other operating charges +€321
Financial income +€2,080
Financial charges -€1,038
Taxes +€1,601
Result 2025 €82,258

Cash bridge derived

cash 2024 to 2025

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.

From operations +€70,416
Investment -€53,700
Financing €0
Cash 2024 €119,702
Net result for the year +€82,258
Depreciation +€772
Receivables within one year -€24,482
Deferred charges and accrued income -€1,452
Trade debts +€833
Tax, wage and social debts +€13,496
Other debts -€1,009
Investment in fixed assets (net) -€4,441
Current investments -€49,259
Cash 2025 €136,418
Every line side by side 38 lines
Line Code 2024 2025 Change %
Total assets 20/58 €175,460 €271,038 +€95,578 +54.5%
Formation expenses 20 €0 - =
Fixed assets 21/28 €753 €4,422 +€3,669 +487.3%
Tangible fixed assets 22/27 €753 €4,422 +€3,669 +487.3%
Furniture and vehicles 24 €753 €4,422 +€3,669 +487.3%
Current assets 29/58 €174,707 €266,616 +€91,908 +52.6%
Amounts receivable within one year 40/41 €53,542 €78,024 +€24,482 +45.7%
Trade receivables 40 €13,073 €13,006 -€68 -0.5%
Other amounts receivable 41 €40,469 €65,019 +€24,550 +60.7%
Current investments 50/53 - €49,259 +€49,259
Cash at bank and in hand 54/58 €119,702 €136,418 +€16,715 +14.0%
Deferred charges and accrued income 490/1 €1,463 €2,914 +€1,452 +99.2%
Total equity and liabilities 10/49 €175,460 €271,038 +€95,578 +54.5%
Equity 10/15 €118,268 €200,527 +€82,258 +69.6%
Contributions 10/11 €4,000 €4,000 = 0.0%
Profit (loss) carried forward 14 €114,268 €196,527 +€82,258 +72.0%
Amounts payable 17/49 €57,192 €70,511 +€13,320 +23.3%
Amounts payable within one year 42/48 €57,192 €70,511 +€13,320 +23.3%
Trade debts 44 €10,742 €11,575 +€833 +7.8%
Suppliers 440/4 €10,742 €11,575 +€833 +7.8%
Taxes, remuneration and social security 45 €45,441 €58,937 +€13,496 +29.7%
Taxes 450/3 €45,441 €58,937 +€13,496 +29.7%
Remuneration and social security 454/9 €0 - =
Other amounts payable 47/48 €1,009 €0 -€1,009 -100.0%
Accrued charges and deferred income 492/3 €0 - =
Remuneration, social security and pensions 62 €250 €0 -€250 -100.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €998 €772 -€226 -22.7%
Other operating charges 640/8 €694 €373 -€321 -46.3%
Gross operating margin 9900 €113,065 €105,166 -€7,899 -7.0%
Operating profit (loss) 9901 €111,123 €104,022 -€7,101 -6.4%
Financial income 75/76B €1,463 €3,544 +€2,080 +142.2%
Recurring financial income 75 €1,463 €3,544 +€2,080 +142.2%
Financial charges 65/66B €541 €1,579 +€1,038 +191.8%
Recurring financial charges 65 €541 €1,579 +€1,038 +191.8%
Profit (loss) for the period before taxes 9903 €112,045 €105,987 -€6,058 -5.4%
Income taxes 67/77 €25,330 €23,729 -€1,601 -6.3%
Profit (loss) for the period 9904 €86,716 €82,258 -€4,457 -5.1%
Profit (loss) for the period to be appropriated 9905 €86,716 €82,258 -€4,457 -5.1%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.