MOUNTAINVIEW: 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.
MOUNTAINVIEW
Largest movements
- Cash -€415,313
down €415,313 (-70.0%), from €593,058 to €177,745
mainly Other debts (-€490,005) and Contributions, distributions and other (-€150,000)
- Receivables within one year -€252,133
down €252,133 (-57.8%), from €435,916 to €183,783
of which Trade receivables: -€266,863
- Other debts -€490,005
down €490,005 (-76.4%), from €641,094 to €151,089
- Profit (loss) carried forward -€101,982
down €101,982 (-46.4%), from €219,976 to €117,994
- Tax, wage and social debts -€41,718
down €41,718 (-94.0%), from €44,386 to €2,667
- Trade debts -€37,734
down €37,734 (-42.2%), from €89,521 to €51,788
- Gross operating margin -€63,531
down €63,531 (-45.0%), from €141,167 to €77,637
- Taxes -€14,055
down €14,055 (-43.9%), from €31,994 to €17,938
- Depreciation -€4,094
down €4,094 (-29.9%), from €13,704 to €9,610
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 | €1,152,409 | €471,340 | -€681,069 | -59.1% |
| Fixed assets | 21/28 | €111,630 | €102,020 | -€9,610 | -8.6% |
| Intangible fixed assets | 21 | €16,164 | €9,042 | -€7,122 | -44.1% |
| Tangible fixed assets | 22/27 | €3,365 | €877 | -€2,488 | -73.9% |
| Plant, machinery and equipment | 23 | €486 | €66 | -€420 | -86.5% |
| Furniture and vehicles | 24 | €1,690 | €811 | -€879 | -52.0% |
| Other tangible fixed assets | 26 | €1,189 | - | -€1,189 | |
| Financial fixed assets | 28 | €92,101 | €92,101 | = | 0.0% |
| Current assets | 29/58 | €1,040,780 | €369,321 | -€671,459 | -64.5% |
| Amounts receivable within one year | 40/41 | €435,916 | €183,783 | -€252,133 | -57.8% |
| Trade receivables | 40 | €425,586 | €158,723 | -€266,863 | -62.7% |
| Other amounts receivable | 41 | €10,330 | €25,060 | +€14,730 | +142.6% |
| Cash at bank and in hand | 54/58 | €593,058 | €177,745 | -€415,313 | -70.0% |
| Deferred charges and accrued income | 490/1 | €11,806 | €7,793 | -€4,013 | -34.0% |
| Total equity and liabilities | 10/49 | €1,152,409 | €471,340 | -€681,069 | -59.1% |
| Equity | 10/15 | €336,036 | €234,054 | -€101,982 | -30.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €109,860 | €109,860 | = | 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% |
| Distributable reserves | 133 | €108,000 | €108,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €219,976 | €117,994 | -€101,982 | -46.4% |
| Amounts payable | 17/49 | €816,373 | €237,286 | -€579,087 | -70.9% |
| Amounts payable within one year | 42/48 | €786,798 | €211,957 | -€574,841 | -73.1% |
| Trade debts | 44 | €89,521 | €51,788 | -€37,734 | -42.2% |
| Suppliers | 440/4 | €89,521 | €51,788 | -€37,734 | -42.2% |
| Advances received on contracts in progress | 46 | €11,798 | €6,413 | -€5,385 | -45.6% |
| Taxes, remuneration and social security | 45 | €44,386 | €2,667 | -€41,718 | -94.0% |
| Taxes | 450/3 | €44,386 | €2,667 | -€41,718 | -94.0% |
| Other amounts payable | 47/48 | €641,094 | €151,089 | -€490,005 | -76.4% |
| Accrued charges and deferred income | 492/3 | €29,575 | €25,329 | -€4,246 | -14.4% |
| Non-recurring operating income | 76A | - | €11,798 | +€11,798 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,704 | €9,610 | -€4,094 | -29.9% |
| Other operating charges | 640/8 | €2,318 | €2,398 | +€81 | +3.5% |
| Gross operating margin | 9900 | €141,167 | €77,637 | -€63,531 | -45.0% |
| Operating profit (loss) | 9901 | €125,146 | €65,628 | -€59,518 | -47.6% |
| Financial income | 75/76B | €1 | €1,023 | +€1,022 | +176255.2% |
| Recurring financial income | 75 | €1 | €1,023 | +€1,022 | +176255.2% |
| Financial charges | 65/66B | €1,441 | €694 | -€747 | -51.8% |
| Recurring financial charges | 65 | €1,441 | €694 | -€747 | -51.8% |
| Profit (loss) for the period before taxes | 9903 | €123,706 | €65,957 | -€57,749 | -46.7% |
| Income taxes | 67/77 | €31,994 | €17,938 | -€14,055 | -43.9% |
| Profit (loss) for the period | 9904 | €91,712 | €48,018 | -€43,694 | -47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €91,712 | €48,018 | -€43,694 | -47.6% |
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 29 September 2026 via checked.be.