MOMMEN & CO: what changed
Two financial 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.
MOMMEN & CO
Largest movements
- Cash +€74,596
up €74,596 (+369%), from €20,232 to €94,827
mainly Net result for the year (+€93,512) and Depreciation (+€18,825)
- Tangible fixed assets -€18,825
down €18,825 (-44.3%), from €42,517 to €23,692
of which Leasing and similar rights: -€17,340
- Stocks and contracts +€14,409
up €14,409 (+15.5%), from €93,160 to €107,569
- Profit (loss) carried forward +€93,512
up €93,512 (+96.6%), from -€96,801 to -€3,289
- Other debts -€24,512
down €24,512 (-25.9%), from €94,545 to €70,033
- Debts after one year -€21,957
down €21,957 (-18.1%), from €121,414 to €99,457
- Trade debts +€17,320
up €17,320 (+1,009%), from €1,716 to €19,036
- Tax, wage and social debts +€13,160
up €13,160 (+278%), from €4,734 to €17,894
- Write-downs -€50,000
down €50,000 (-100%), from €50,000 to €0
- Gross operating margin +€48,626
up €48,626 (+54.7%), from €88,951 to €137,577
- Taxes +€12,176
new in 2025: €12,176
- Financial charges +€4,098
up €4,098 (+66.7%), from €6,139 to €10,237
- Other operating charges -€1,862
down €1,862 (-35.4%), from €5,254 to €3,392
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.
Derived cash bridge
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 | €327,161 | €400,092 | +€72,931 | +22.3% |
| Fixed assets | 21/28 | €48,077 | €28,652 | -€19,425 | -40.4% |
| Tangible fixed assets | 22/27 | €42,517 | €23,692 | -€18,825 | -44.3% |
| Plant, machinery and equipment | 23 | €842 | €375 | -€467 | -55.5% |
| Leasing and similar rights | 25 | €38,915 | €21,575 | -€17,340 | -44.6% |
| Other tangible fixed assets | 26 | €2,760 | €1,742 | -€1,018 | -36.9% |
| Financial fixed assets | 28 | €5,560 | €4,960 | -€600 | -10.8% |
| Current assets | 29/58 | €279,084 | €371,440 | +€92,356 | +33.1% |
| Stocks and contracts in progress | 3 | €93,160 | €107,569 | +€14,409 | +15.5% |
| Stocks | 30/36 | €93,160 | €107,569 | +€14,409 | +15.5% |
| Amounts receivable within one year | 40/41 | €165,693 | €165,794 | +€102 | +0.1% |
| Trade receivables | 40 | €145,113 | €144,821 | -€292 | -0.2% |
| Other amounts receivable | 41 | €20,579 | €20,973 | +€394 | +1.9% |
| Cash at bank and in hand | 54/58 | €20,232 | €94,827 | +€74,596 | +369% |
| Deferred charges and accrued income | 490/1 | - | €3,250 | +€3,250 | |
| Total equity and liabilities | 10/49 | €327,161 | €400,092 | +€72,931 | +22.3% |
| Equity | 10/15 | €76,999 | €170,511 | +€93,512 | +121% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €167,600 | €167,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €25,099 | €25,099 | = | 0.0% |
| Distributable reserves | 133 | €140,641 | €140,641 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,801 | -€3,289 | +€93,512 | +96.6% |
| Amounts payable | 17/49 | €250,162 | €229,581 | -€20,581 | -8.2% |
| Amounts payable after more than one year | 17 | €121,414 | €99,457 | -€21,957 | -18.1% |
| Financial debts | 170/4 | €121,414 | €99,457 | -€21,957 | -18.1% |
| Amounts payable within one year | 42/48 | €127,590 | €129,109 | +€1,519 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €26,595 | €22,145 | -€4,449 | -16.7% |
| Trade debts | 44 | €1,716 | €19,036 | +€17,320 | +1,009% |
| Suppliers | 440/4 | €1,716 | €19,036 | +€17,320 | +1,009% |
| Taxes, remuneration and social security | 45 | €4,734 | €17,894 | +€13,160 | +278% |
| Taxes | 450/3 | €4,734 | €17,894 | +€13,160 | +278% |
| Other amounts payable | 47/48 | €94,545 | €70,033 | -€24,512 | -25.9% |
| Accrued charges and deferred income | 492/3 | €1,158 | €1,014 | -€144 | -12.4% |
| Non-recurring operating income | 76A | €26,678 | €0 | -€26,678 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,825 | €18,825 | +€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €50,000 | €0 | -€50,000 | -100% |
| Other operating charges | 640/8 | €5,254 | €3,392 | -€1,862 | -35.4% |
| Gross operating margin | 9900 | €88,951 | €137,577 | +€48,626 | +54.7% |
| Operating profit (loss) | 9901 | €14,871 | €115,359 | +€100,488 | +676% |
| Financial income | 75/76B | €376 | €566 | +€190 | +50.6% |
| Recurring financial income | 75 | €376 | €566 | +€190 | +50.6% |
| Financial charges | 65/66B | €6,139 | €10,237 | +€4,098 | +66.7% |
| Recurring financial charges | 65 | €6,139 | €10,237 | +€4,098 | +66.7% |
| Profit (loss) for the period before taxes | 9903 | €9,108 | €105,688 | +€96,580 | +1,060% |
| Income taxes | 67/77 | - | €12,176 | +€12,176 | |
| Profit (loss) for the period | 9904 | €9,108 | €93,512 | +€84,404 | +927% |
| Profit (loss) for the period to be appropriated | 9905 | €9,108 | €93,512 | +€84,404 | +927% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.