MMS & CO: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
MMS & CO
Largest movements
- Receivables within one year +€56,500
up €56,500 (+62.5%), from €90,465 to €146,965
of which Trade receivables: +€60,027
- Cash +€13,286
up €13,286 (+307%), from €4,330 to €17,615
mainly Trade debts (+€38,855) and Net result for the year (+€17,340)
- Tangible fixed assets +€2,250
new in 2024: €2,250
- Trade debts +€38,855
up €38,855 (+98.1%), from €39,606 to €78,461
- Tax, wage and social debts +€15,840
up €15,840 (+396%), from €4,000 to €19,840
of which Taxes: +€8,325
- Profit (loss) carried forward +€15,541
up €15,541 (+256%), from €6,070 to €21,610
- Reserves +€1,800
up €1,800 (+2,995%), from €60 to €1,860
- Turnover -€63,969
down €63,969 (-24.5%), from €260,680 to €196,710
- Purchases and services -€52,426
down €52,426 (-23.3%), from €224,528 to €172,102
- Gross operating margin -€11,543
down €11,543 (-31.9%), from €36,151 to €24,608
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,795 | €168,831 | +€72,035 | +74.4% |
| Fixed assets | 21/28 | €2,000 | €4,250 | +€2,250 | +113% |
| Tangible fixed assets | 22/27 | - | €2,250 | +€2,250 | |
| Furniture and vehicles | 24 | - | €2,250 | +€2,250 | |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €94,795 | €164,581 | +€69,785 | +73.6% |
| Amounts receivable within one year | 40/41 | €90,465 | €146,965 | +€56,500 | +62.5% |
| Trade receivables | 40 | €78,601 | €138,628 | +€60,027 | +76.4% |
| Other amounts receivable | 41 | €11,864 | €8,337 | -€3,527 | -29.7% |
| Cash at bank and in hand | 54/58 | €4,330 | €17,615 | +€13,286 | +307% |
| Total equity and liabilities | 10/49 | €96,795 | €168,831 | +€72,035 | +74.4% |
| Equity | 10/15 | €12,330 | €29,670 | +€17,340 | +141% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €60 | €1,860 | +€1,800 | +2,995% |
| Non-distributable reserves | 130/1 | €60 | €1,860 | +€1,800 | +2,995% |
| Reserves not available under the articles | 1311 | €60 | €1,860 | +€1,800 | +2,995% |
| Profit (loss) carried forward | 14 | €6,070 | €21,610 | +€15,541 | +256% |
| Amounts payable | 17/49 | €84,465 | €139,160 | +€54,695 | +64.8% |
| Amounts payable within one year | 42/48 | €84,465 | €139,160 | +€54,695 | +64.8% |
| Financial debts | 43 | €2,947 | €2,947 | = | 0.0% |
| Credit institutions | 430/8 | €2,947 | €2,947 | = | 0.0% |
| Trade debts | 44 | €39,606 | €78,461 | +€38,855 | +98.1% |
| Suppliers | 440/4 | €39,606 | €78,461 | +€38,855 | +98.1% |
| Taxes, remuneration and social security | 45 | €4,000 | €19,840 | +€15,840 | +396% |
| Taxes | 450/3 | €4,000 | €12,325 | +€8,325 | +208% |
| Remuneration and social security | 454/9 | - | €7,515 | +€7,515 | |
| Other amounts payable | 47/48 | €37,912 | €37,912 | = | 0.0% |
| Turnover | 70 | €260,680 | €196,710 | -€63,969 | -24.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €224,528 | €172,102 | -€52,426 | -23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €750 | €750 | = | 0.0% |
| Other operating charges | 640/8 | €2,260 | €318 | -€1,942 | -85.9% |
| Gross operating margin | 9900 | €36,151 | €24,608 | -€11,543 | -31.9% |
| Operating profit (loss) | 9901 | €33,141 | €23,541 | -€9,601 | -29.0% |
| Financial charges | 65/66B | €65 | €81 | +€16 | +24.3% |
| Recurring financial charges | 65 | €65 | €81 | +€16 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | €33,076 | €23,460 | -€9,616 | -29.1% |
| Income taxes | 67/77 | €4,000 | €6,120 | +€2,120 | +53.0% |
| Profit (loss) for the period | 9904 | €29,076 | €17,340 | -€11,736 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,076 | €17,340 | -€11,736 | -40.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.