MMO COMPTA: 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.
MMO COMPTA
Largest movements
- Receivables within one year +€17,455
up €17,455 (+33.9%), from €51,439 to €68,894
of which Other amounts receivable: +€13,267
- Cash +€2,305
up €2,305 (+414.0%), from €557 to €2,862
mainly Net result for the year (+€21,496) and Tax, wage and social debts (+€3,212)
- Tangible fixed assets -€1,592
down €1,592 (-38.1%), from €4,174 to €2,582
- Profit (loss) carried forward +€21,496
up €21,496 (+88.6%), from €24,270 to €45,766
- Trade debts -€5,577
down €5,577 (-74.6%), from €7,480 to €1,903
- Tax, wage and social debts +€3,212
up €3,212 (+15.5%), from €20,760 to €23,973
- Short-term financial debts -€1,255
no longer reported in 2025 (was €1,255)
- Gross operating margin +€10,569
up €10,569 (+64.3%), from €16,426 to €26,995
- Other operating charges -€3,355
down €3,355 (-87.4%), from €3,837 to €482
- Depreciation +€669
up €669 (+72.6%), from €923 to €1,592
- Financial income +€542
up €542 (+22.5%), from €2,406 to €2,948
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 | €56,266 | €74,339 | +€18,073 | +32.1% |
| Fixed assets | 21/28 | €4,174 | €2,582 | -€1,592 | -38.1% |
| Tangible fixed assets | 22/27 | €4,174 | €2,582 | -€1,592 | -38.1% |
| Furniture and vehicles | 24 | €4,174 | €2,582 | -€1,592 | -38.1% |
| Current assets | 29/58 | €52,091 | €71,756 | +€19,665 | +37.8% |
| Amounts receivable within one year | 40/41 | €51,439 | €68,894 | +€17,455 | +33.9% |
| Trade receivables | 40 | €5,787 | €9,975 | +€4,188 | +72.4% |
| Other amounts receivable | 41 | €45,652 | €58,920 | +€13,267 | +29.1% |
| Cash at bank and in hand | 54/58 | €557 | €2,862 | +€2,305 | +414.0% |
| Deferred charges and accrued income | 490/1 | €95 | - | -€95 | |
| Total equity and liabilities | 10/49 | €56,266 | €74,339 | +€18,073 | +32.1% |
| Equity | 10/15 | €26,770 | €48,266 | +€21,496 | +80.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,270 | €45,766 | +€21,496 | +88.6% |
| Amounts payable | 17/49 | €29,495 | €26,073 | -€3,423 | -11.6% |
| Amounts payable within one year | 42/48 | €29,495 | €25,876 | -€3,619 | -12.3% |
| Financial debts | 43 | €1,255 | - | -€1,255 | |
| Credit institutions | 430/8 | €1,255 | - | -€1,255 | |
| Trade debts | 44 | €7,480 | €1,903 | -€5,577 | -74.6% |
| Suppliers | 440/4 | €7,480 | €1,903 | -€5,577 | -74.6% |
| Taxes, remuneration and social security | 45 | €20,760 | €23,973 | +€3,212 | +15.5% |
| Taxes | 450/3 | €20,760 | €23,973 | +€3,212 | +15.5% |
| Accrued charges and deferred income | 492/3 | - | €197 | +€197 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €923 | €1,592 | +€669 | +72.6% |
| Other operating charges | 640/8 | €3,837 | €482 | -€3,355 | -87.4% |
| Gross operating margin | 9900 | €16,426 | €26,995 | +€10,569 | +64.3% |
| Operating profit (loss) | 9901 | €11,667 | €24,921 | +€13,255 | +113.6% |
| Financial income | 75/76B | €2,406 | €2,948 | +€542 | +22.5% |
| Recurring financial income | 75 | €2,406 | €2,948 | +€542 | +22.5% |
| Financial charges | 65/66B | €308 | €176 | -€131 | -42.7% |
| Recurring financial charges | 65 | €308 | €176 | -€131 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €13,765 | €27,693 | +€13,928 | +101.2% |
| Income taxes | 67/77 | €6,467 | €6,198 | -€269 | -4.2% |
| Profit (loss) for the period | 9904 | €7,298 | €21,496 | +€14,197 | +194.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,298 | €21,496 | +€14,197 | +194.5% |
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 3 October 2026 via checked.be.