MOUNTAIN LIFE: 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.
MOUNTAIN LIFE
Largest movements
- Stocks and contracts +€17,621
up €17,621 (+490%), from €3,594 to €21,214
- Cash -€9,331
down €9,331 (-68.1%), from €13,695 to €4,364
mainly Stocks and contracts (-€17,621) and Receivables within one year (-€694)
- Receivables within one year +€694
up €694 (+54.5%), from €1,272 to €1,966
of which Trade receivables: +€521
- Profit (loss) carried forward +€5,694
up €5,694 (+82.3%), from €6,916 to €12,610
- Trade debts +€3,274
up €3,274 (+62.5%), from €5,239 to €8,513
- Turnover +€84,364
up €84,364 (+25.3%), from €333,038 to €417,402
- Purchases and services +€79,805
up €79,805 (+24.7%), from €323,480 to €403,285
- Gross operating margin +€5,268
up €5,268 (+55.1%), from €9,558 to €14,826
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 | €18,561 | €27,544 | +€8,984 | +48.4% |
| Current assets | 29/58 | €18,561 | €27,544 | +€8,984 | +48.4% |
| Stocks and contracts in progress | 3 | €3,594 | €21,214 | +€17,621 | +490% |
| Stocks | 30/36 | €3,594 | €21,214 | +€17,621 | +490% |
| Amounts receivable within one year | 40/41 | €1,272 | €1,966 | +€694 | +54.5% |
| Trade receivables | 40 | €1,272 | €1,793 | +€521 | +41.0% |
| Other amounts receivable | 41 | - | €173 | +€173 | |
| Cash at bank and in hand | 54/58 | €13,695 | €4,364 | -€9,331 | -68.1% |
| Total equity and liabilities | 10/49 | €18,561 | €27,544 | +€8,984 | +48.4% |
| Equity | 10/15 | €9,416 | €15,110 | +€5,694 | +60.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,916 | €12,610 | +€5,694 | +82.3% |
| Amounts payable | 17/49 | €9,145 | €12,434 | +€3,290 | +36.0% |
| Amounts payable within one year | 42/48 | €9,145 | €12,434 | +€3,290 | +36.0% |
| Trade debts | 44 | €5,239 | €8,513 | +€3,274 | +62.5% |
| Suppliers | 440/4 | €5,239 | €8,513 | +€3,274 | +62.5% |
| Taxes, remuneration and social security | 45 | €3,906 | €3,922 | +€16 | +0.4% |
| Taxes | 450/3 | €3,906 | €3,922 | +€16 | +0.4% |
| Turnover | 70 | €333,038 | €417,402 | +€84,364 | +25.3% |
| Non-recurring operating income | 76A | - | €561 | +€561 | |
| Goods, raw materials, services and sundry goods | 60/61 | €323,480 | €403,285 | +€79,805 | +24.7% |
| Remuneration, social security and pensions | 62 | €684 | €2,836 | +€2,152 | +315% |
| Other operating charges | 640/8 | €1,130 | €2,940 | +€1,811 | +160% |
| Gross operating margin | 9900 | €9,558 | €14,826 | +€5,268 | +55.1% |
| Operating profit (loss) | 9901 | €7,744 | €9,050 | +€1,306 | +16.9% |
| Financial charges | 65/66B | €108 | €2,555 | +€2,446 | +2,261% |
| Recurring financial charges | 65 | €108 | €2,555 | +€2,446 | +2,261% |
| Profit (loss) for the period before taxes | 9903 | €7,636 | €6,496 | -€1,141 | -14.9% |
| Income taxes | 67/77 | €720 | €802 | +€82 | +11.3% |
| Profit (loss) for the period | 9904 | €6,916 | €5,694 | -€1,222 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,916 | €5,694 | -€1,222 | -17.7% |
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 16 October 2026 via checked.be.