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MMGDev: 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

MMGDev

BE 0875.860.312
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€16,344
2024 · -€9,086+€25,430
Equity
€191,102
2024 · €174,758+€16,344
Cash
€112,209
2024 · €116,347-€4,138
Balance sheet total
€483,842
2024 · €500,395-€16,552

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€37,746

    no longer reported in 2025 (was €37,746)

    of which Trade receivables: -€20,500

  • Financial fixed assets +€34,013

    up €34,013 (+10.1%), from €337,620 to €371,633

  • Tangible fixed assets -€7,323

    no longer reported in 2025 (was €7,323)

Equity and liabilities
  • Debts after one year -€42,706

    no longer reported in 2025 (was €42,706)

  • Current portion of long-term debt +€42,706

    up €42,706 (+117.2%), from €36,424 to €79,130

  • Other debts -€35,974

    down €35,974 (-14.6%), from €245,744 to €209,770

  • Reserves +€16,344

    up €16,344 (+83.6%), from €19,540 to €35,884

Income statement
  • Gross operating margin +€17,568

    up €17,568 (+841.9%), from €2,087 to €19,655

  • Depreciation -€9,826

    no longer reported in 2025 (was €9,826)

  • Taxes +€3,371

    up €3,371 (+621.6%), from €542 to €3,914

  • Other operating charges -€725

    down €725 (-68.6%), from €1,057 to €332

  • Financial income +€362

    up €362 (+53.6%), from €675 to €1,037

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 -€9,086
Gross operating margin +€17,568
Depreciation +€9,826
Other operating charges +€725
Financial income +€362
Financial charges +€320
Taxes -€3,371
Result 2025 €16,344

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 +€22,553
Investment -€26,691
Financing €0
Cash 2024 €116,347
Net result for the year +€16,344
Receivables within one year +€37,746
Deferred charges and accrued income +€1,359
Trade debts -€271
Tax, wage and social debts +€3,349
Other debts -€35,974
Investment in fixed assets (net) -€26,691
Debts after one year -€42,706
Current portion of long-term debt +€42,706
Cash 2025 €112,209
Every line side by side 40 lines
Line Code 2024 2025 Change %
Total assets 20/58 €500,395 €483,842 -€16,552 -3.3%
Fixed assets 21/28 €344,942 €371,633 +€26,691 +7.7%
Tangible fixed assets 22/27 €7,323 - -€7,323
Furniture and vehicles 24 €7,323 - -€7,323
Financial fixed assets 28 €337,620 €371,633 +€34,013 +10.1%
Current assets 29/58 €155,452 €112,209 -€43,243 -27.8%
Amounts receivable within one year 40/41 €37,746 - -€37,746
Trade receivables 40 €20,500 - -€20,500
Other amounts receivable 41 €17,246 - -€17,246
Cash at bank and in hand 54/58 €116,347 €112,209 -€4,138 -3.6%
Deferred charges and accrued income 490/1 €1,359 - -€1,359
Total equity and liabilities 10/49 €500,395 €483,842 -€16,552 -3.3%
Equity 10/15 €174,758 €191,102 +€16,344 +9.4%
Contributions 10/11 €121,000 €121,000 = 0.0%
Reserves 13 €19,540 €35,884 +€16,344 +83.6%
Distributable reserves 133 €19,540 €35,884 +€16,344 +83.6%
Profit (loss) carried forward 14 €34,218 €34,218 = 0.0%
Amounts payable 17/49 €325,636 €292,740 -€32,896 -10.1%
Amounts payable after more than one year 17 €42,706 - -€42,706
Financial debts 170/4 €42,706 - -€42,706
Amounts payable within one year 42/48 €282,930 €292,740 +€9,810 +3.5%
Current portion of amounts payable after more than one year 42 €36,424 €79,130 +€42,706 +117.2%
Trade debts 44 €422 €151 -€271 -64.2%
Suppliers 440/4 €422 €151 -€271 -64.2%
Taxes, remuneration and social security 45 €340 €3,689 +€3,349 +985.4%
Taxes 450/3 €340 €3,689 +€3,349 +985.4%
Other amounts payable 47/48 €245,744 €209,770 -€35,974 -14.6%
Non-recurring operating income 76A - €19,950 +€19,950
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €9,826 - -€9,826
Other operating charges 640/8 €1,057 €332 -€725 -68.6%
Gross operating margin 9900 €2,087 €19,655 +€17,568 +841.9%
Operating profit (loss) 9901 -€8,797 €19,323 +€28,120
Financial income 75/76B €675 €1,037 +€362 +53.6%
Recurring financial income 75 €675 €1,037 +€362 +53.6%
Financial charges 65/66B €422 €102 -€320 -75.8%
Recurring financial charges 65 €422 €102 -€320 -75.8%
Profit (loss) for the period before taxes 9903 -€8,544 €20,258 +€28,802
Income taxes 67/77 €542 €3,914 +€3,371 +621.6%
Profit (loss) for the period 9904 -€9,086 €16,344 +€25,430
Profit (loss) for the period to be appropriated 9905 -€9,086 €16,344 +€25,430

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 30 September 2026 via checked.be.