MM STUDIOS: 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.
MM STUDIOS
Largest movements
- Cash +€74,484
up €74,484 (+232.8%), from €31,997 to €106,482
mainly Net result for the year (+€48,143) and Accrued charges and deferred income (+€35,987)
- Tangible fixed assets +€10,330
up €10,330 (+454.6%), from €2,272 to €12,602
of which Plant, machinery and equipment: +€10,941
- Profit (loss) carried forward +€45,404
up €45,404 (+228.1%), from €19,907 to €65,311
- Accrued charges and deferred income +€35,987
up €35,987 (+2056.4%), from €1,750 to €37,737
- Advances received -€7,914
no longer reported in 2024 (was €7,914)
- Tax, wage and social debts +€6,646
up €6,646 (+126.8%), from €5,240 to €11,886
- Trade debts +€2,486
up €2,486 (+92.8%), from €2,678 to €5,165
- Gross operating margin +€36,071
up €36,071 (+134.0%), from €26,928 to €62,999
- Taxes +€6,466
up €6,466 (+123.4%), from €5,240 to €11,706
- Depreciation +€2,185
up €2,185 (+1251.6%), from €175 to €2,359
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,290 | €125,838 | +€84,548 | +204.8% |
| Fixed assets | 21/28 | €2,272 | €12,602 | +€10,330 | +454.6% |
| Tangible fixed assets | 22/27 | €2,272 | €12,602 | +€10,330 | +454.6% |
| Plant, machinery and equipment | 23 | - | €10,941 | +€10,941 | |
| Other tangible fixed assets | 26 | €2,272 | €1,660 | -€612 | -26.9% |
| Current assets | 29/58 | €39,017 | €113,236 | +€74,219 | +190.2% |
| Amounts receivable within one year | 40/41 | €5,829 | €5,588 | -€241 | -4.1% |
| Trade receivables | 40 | €854 | €1,176 | +€322 | +37.7% |
| Other amounts receivable | 41 | €4,975 | €4,412 | -€563 | -11.3% |
| Cash at bank and in hand | 54/58 | €31,997 | €106,482 | +€74,484 | +232.8% |
| Deferred charges and accrued income | 490/1 | €1,191 | €1,166 | -€25 | -2.1% |
| Total equity and liabilities | 10/49 | €41,290 | €125,838 | +€84,548 | +204.8% |
| Equity | 10/15 | €22,907 | €68,311 | +€45,404 | +198.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,907 | €65,311 | +€45,404 | +228.1% |
| Amounts payable | 17/49 | €18,382 | €57,527 | +€39,144 | +212.9% |
| Amounts payable within one year | 42/48 | €16,632 | €19,790 | +€3,157 | +19.0% |
| Trade debts | 44 | €2,678 | €5,165 | +€2,486 | +92.8% |
| Suppliers | 440/4 | €2,678 | €5,165 | +€2,486 | +92.8% |
| Advances received on contracts in progress | 46 | €7,914 | - | -€7,914 | |
| Taxes, remuneration and social security | 45 | €5,240 | €11,886 | +€6,646 | +126.8% |
| Taxes | 450/3 | €5,240 | €11,886 | +€6,646 | +126.8% |
| Other amounts payable | 47/48 | €800 | €2,739 | +€1,939 | +242.4% |
| Accrued charges and deferred income | 492/3 | €1,750 | €37,737 | +€35,987 | +2056.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175 | €2,359 | +€2,185 | +1251.6% |
| Other operating charges | 640/8 | €912 | €925 | +€12 | +1.3% |
| Gross operating margin | 9900 | €26,928 | €62,999 | +€36,071 | +134.0% |
| Operating profit (loss) | 9901 | €25,841 | €59,715 | +€33,874 | +131.1% |
| Financial income | 75/76B | €202 | €561 | +€359 | +178.1% |
| Recurring financial income | 75 | €202 | €561 | +€359 | +178.1% |
| Financial charges | 65/66B | €96 | €427 | +€331 | +346.1% |
| Recurring financial charges | 65 | €96 | €427 | +€331 | +346.1% |
| Profit (loss) for the period before taxes | 9903 | €25,947 | €59,849 | +€33,902 | +130.7% |
| Income taxes | 67/77 | €5,240 | €11,706 | +€6,466 | +123.4% |
| Profit (loss) for the period | 9904 | €20,707 | €48,143 | +€27,436 | +132.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,707 | €48,143 | +€27,436 | +132.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.