MOMMAERT: 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.
MOMMAERT
Largest movements
- Receivables within one year -€40,256
down €40,256 (-13.9%), from €289,956 to €249,699
of which Trade receivables: -€26,627
- Tangible fixed assets -€13,282
down €13,282 (-27.8%), from €47,846 to €34,564
of which Furniture and vehicles: -€20,615
- Cash +€9,369
up €9,369 (+75.6%), from €12,395 to €21,764
mainly Other debts (+€77,500) and Receivables within one year (+€40,256)
- Profit (loss) carried forward -€89,993
down €89,993 (-62.4%), from €144,141 to €54,148
- Other debts +€77,500
up €77,500 (+616.2%), from €12,577 to €90,077
- Trade debts -€31,861
down €31,861 (-23.8%), from €133,951 to €102,090
- Reserves +€14,120
up €14,120 (+75.9%), from €18,600 to €32,720
of which Distributable reserves: +€14,120
- Debts after one year -€11,283
down €11,283 (-87.0%), from €12,972 to €1,689
- Gross operating margin +€43,226
up €43,226 (+91.1%), from €47,429 to €90,655
- Other operating charges +€4,726
up €4,726 (+83.2%), from €5,680 to €10,405
- Staff costs +€4,671
up €4,671 (+18.0%), from €25,944 to €30,615
- Depreciation -€2,153
down €2,153 (-9.3%), from €23,125 to €20,972
- Taxes +€1,629
up €1,629 (+18.6%), from €8,765 to €10,393
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 | €375,900 | €334,086 | -€41,814 | -11.1% |
| Fixed assets | 21/28 | €73,550 | €60,267 | -€13,282 | -18.1% |
| Tangible fixed assets | 22/27 | €47,846 | €34,564 | -€13,282 | -27.8% |
| Plant, machinery and equipment | 23 | €7,661 | €14,994 | +€7,333 | +95.7% |
| Furniture and vehicles | 24 | €40,186 | €19,570 | -€20,615 | -51.3% |
| Financial fixed assets | 28 | €25,703 | €25,703 | = | 0.0% |
| Current assets | 29/58 | €302,350 | €273,818 | -€28,532 | -9.4% |
| Amounts receivable within one year | 40/41 | €289,956 | €249,699 | -€40,256 | -13.9% |
| Trade receivables | 40 | €219,982 | €193,355 | -€26,627 | -12.1% |
| Other amounts receivable | 41 | €69,973 | €56,344 | -€13,629 | -19.5% |
| Cash at bank and in hand | 54/58 | €12,395 | €21,764 | +€9,369 | +75.6% |
| Deferred charges and accrued income | 490/1 | - | €2,355 | +€2,355 | |
| Total equity and liabilities | 10/49 | €375,900 | €334,086 | -€41,814 | -11.1% |
| Equity | 10/15 | €162,742 | €86,869 | -€75,873 | -46.6% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €18,600 | €32,720 | +€14,120 | +75.9% |
| Non-distributable reserves | 130/1 | €18,600 | €18,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,600 | €18,600 | = | 0.0% |
| Distributable reserves | 133 | - | €14,120 | +€14,120 | |
| Profit (loss) carried forward | 14 | €144,141 | €54,148 | -€89,993 | -62.4% |
| Amounts payable | 17/49 | €213,158 | €247,216 | +€34,058 | +16.0% |
| Amounts payable after more than one year | 17 | €12,972 | €1,689 | -€11,283 | -87.0% |
| Financial debts | 170/4 | €12,972 | €1,689 | -€11,283 | -87.0% |
| Amounts payable within one year | 42/48 | €200,186 | €245,528 | +€45,342 | +22.6% |
| Current portion of amounts payable after more than one year | 42 | €17,834 | €11,283 | -€6,551 | -36.7% |
| Financial debts | 43 | €1 | - | -€1 | |
| Credit institutions | 430/8 | €1 | - | -€1 | |
| Trade debts | 44 | €133,951 | €102,090 | -€31,861 | -23.8% |
| Suppliers | 440/4 | €133,951 | €102,090 | -€31,861 | -23.8% |
| Taxes, remuneration and social security | 45 | €35,823 | €42,077 | +€6,254 | +17.5% |
| Taxes | 450/3 | €21,414 | €22,331 | +€917 | +4.3% |
| Remuneration and social security | 454/9 | €14,409 | €19,746 | +€5,337 | +37.0% |
| Other amounts payable | 47/48 | €12,577 | €90,077 | +€77,500 | +616.2% |
| Remuneration, social security and pensions | 62 | €25,944 | €30,615 | +€4,671 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,125 | €20,972 | -€2,153 | -9.3% |
| Other operating charges | 640/8 | €5,680 | €10,405 | +€4,726 | +83.2% |
| Gross operating margin | 9900 | €47,429 | €90,655 | +€43,226 | +91.1% |
| Operating profit (loss) | 9901 | -€7,320 | €28,663 | +€35,983 | |
| Financial income | 75/76B | €4,006 | €2,967 | -€1,039 | -25.9% |
| Recurring financial income | 75 | €4,006 | €2,967 | -€1,039 | -25.9% |
| Financial charges | 65/66B | €8,025 | €7,110 | -€915 | -11.4% |
| Recurring financial charges | 65 | €8,025 | €7,110 | -€915 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,338 | €24,521 | +€35,859 | |
| Income taxes | 67/77 | €8,765 | €10,393 | +€1,629 | +18.6% |
| Profit (loss) for the period | 9904 | -€20,103 | €14,127 | +€34,230 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,103 | €14,127 | +€34,230 |
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 6 October 2026 via checked.be.