MOPI MANAGEMENT: 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.
MOPI MANAGEMENT
Largest movements
- Cash -€26,198
down €26,198 (-98.5%), from €26,610 to €412
mainly Other debts (-€16,407) and Net result for the year (-€13,432)
- Tangible fixed assets -€15,000
down €15,000 (-10.3%), from €146,219 to €131,219
- Receivables within one year +€5,471
up €5,471 (+283%), from €1,931 to €7,402
of which Other amounts receivable: +€5,383
- Stocks and contracts -€2,886
down €2,886 (-30.0%), from €9,616 to €6,730
- Other debts -€16,407
down €16,407 (-23.8%), from €68,912 to €52,505
- Profit (loss) carried forward -€13,432
down €13,432 (-137%), from -€9,788 to -€23,220
- Debts after one year -€12,622
down €12,622 (-16.4%), from €76,996 to €64,374
- Accrued charges and deferred income -€5,113
no longer reported in 2025 (was €5,113)
- Tax, wage and social debts +€4,522
up €4,522 (+194%), from €2,328 to €6,850
- Gross operating margin +€14,741
up €14,741, from -€4,247 to €10,494
- Depreciation +€10,140
up €10,140 (+209%), from €4,860 to €15,000
- Financial charges +€8,237
up €8,237 (+1,208%), from €682 to €8,919
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 | €184,376 | €145,763 | -€38,613 | -20.9% |
| Fixed assets | 21/28 | €146,219 | €131,219 | -€15,000 | -10.3% |
| Tangible fixed assets | 22/27 | €146,219 | €131,219 | -€15,000 | -10.3% |
| Plant, machinery and equipment | 23 | €146,219 | €131,219 | -€15,000 | -10.3% |
| Current assets | 29/58 | €38,157 | €14,544 | -€23,613 | -61.9% |
| Stocks and contracts in progress | 3 | €9,616 | €6,730 | -€2,886 | -30.0% |
| Stocks | 30/36 | €9,616 | €6,730 | -€2,886 | -30.0% |
| Amounts receivable within one year | 40/41 | €1,931 | €7,402 | +€5,471 | +283% |
| Trade receivables | 40 | - | €88 | +€88 | |
| Other amounts receivable | 41 | €1,931 | €7,314 | +€5,383 | +279% |
| Cash at bank and in hand | 54/58 | €26,610 | €412 | -€26,198 | -98.5% |
| Total equity and liabilities | 10/49 | €184,376 | €145,763 | -€38,613 | -20.9% |
| Equity | 10/15 | €2,712 | -€10,720 | -€13,432 | |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,788 | -€23,220 | -€13,432 | -137% |
| Amounts payable | 17/49 | €181,664 | €156,483 | -€25,181 | -13.9% |
| Amounts payable after more than one year | 17 | €76,996 | €64,374 | -€12,622 | -16.4% |
| Financial debts | 170/4 | €76,996 | €64,374 | -€12,622 | -16.4% |
| Amounts payable within one year | 42/48 | €99,556 | €92,109 | -€7,447 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €12,790 | €14,055 | +€1,265 | +9.9% |
| Trade debts | 44 | €15,526 | €18,699 | +€3,173 | +20.4% |
| Suppliers | 440/4 | €15,526 | €18,699 | +€3,173 | +20.4% |
| Taxes, remuneration and social security | 45 | €2,328 | €6,850 | +€4,522 | +194% |
| Taxes | 450/3 | €2,328 | €6,850 | +€4,522 | +194% |
| Other amounts payable | 47/48 | €68,912 | €52,505 | -€16,407 | -23.8% |
| Accrued charges and deferred income | 492/3 | €5,113 | - | -€5,113 | |
| Remuneration, social security and pensions | 62 | - | €59 | +€59 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,860 | €15,000 | +€10,140 | +209% |
| Gross operating margin | 9900 | -€4,247 | €10,494 | +€14,741 | |
| Operating profit (loss) | 9901 | -€9,107 | -€4,565 | +€4,542 | +49.9% |
| Financial income | 75/76B | €1 | €52 | +€51 | +9,186% |
| Recurring financial income | 75 | €1 | €52 | +€51 | +9,186% |
| Financial charges | 65/66B | €682 | €8,919 | +€8,237 | +1,208% |
| Recurring financial charges | 65 | €682 | €8,919 | +€8,237 | +1,208% |
| Profit (loss) for the period before taxes | 9903 | -€9,788 | -€13,432 | -€3,644 | -37.2% |
| Profit (loss) for the period | 9904 | -€9,788 | -€13,432 | -€3,644 | -37.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,788 | -€13,432 | -€3,644 | -37.2% |
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 13 October 2026 via checked.be.