Mountfield Collective: 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.
Mountfield Collective
Largest movements
- Intangible fixed assets -€18,429
down €18,429 (-30.8%), from €59,893 to €41,464
- Cash +€12,093
up €12,093 (+162%), from €7,445 to €19,537
mainly Trade debts (+€48,413) and Net result for the year (+€37,567)
- Stocks and contracts +€8,544
up €8,544 (+8.9%), from €95,898 to €104,442
- Receivables within one year -€8,502
down €8,502 (-6.5%), from €130,551 to €122,049
of which Trade receivables: -€21,667
- Deferred charges and accrued income +€6,425
up €6,425 (+42.8%), from €15,017 to €21,442
- Reserves +€60,000
new in 2025: €60,000
- Trade debts +€48,413
up €48,413 (+153%), from €31,732 to €80,145
- Other debts -€30,000
down €30,000 (-49.6%), from €60,500 to €30,500
- Debts after one year -€26,566
down €26,566 (-48.8%), from €54,479 to €27,913
- Profit (loss) carried forward -€22,433
down €22,433 (-87.9%), from €25,508 to €3,075
- Gross operating margin -€47,729
down €47,729 (-32.0%), from €149,061 to €101,332
- Taxes -€4,959
down €4,959 (-22.8%), from €21,716 to €16,757
- Other operating charges -€2,201
down €2,201 (-35.7%), from €6,170 to €3,969
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 | €363,011 | €365,298 | +€2,287 | +0.6% |
| Fixed assets | 21/28 | €103,100 | €86,827 | -€16,273 | -15.8% |
| Intangible fixed assets | 21 | €59,893 | €41,464 | -€18,429 | -30.8% |
| Tangible fixed assets | 22/27 | €43,108 | €41,079 | -€2,029 | -4.7% |
| Plant, machinery and equipment | 23 | €36,894 | €34,358 | -€2,536 | -6.9% |
| Furniture and vehicles | 24 | €6,214 | €6,721 | +€507 | +8.2% |
| Financial fixed assets | 28 | €100 | €4,285 | +€4,185 | +4,191% |
| Current assets | 29/58 | €259,911 | €278,470 | +€18,560 | +7.1% |
| Amounts receivable after more than one year | 29 | €11,000 | €11,000 | = | 0.0% |
| Trade receivables | 290 | €11,000 | €0 | -€11,000 | -100% |
| Other amounts receivable | 291 | - | €11,000 | +€11,000 | |
| Stocks and contracts in progress | 3 | €95,898 | €104,442 | +€8,544 | +8.9% |
| Stocks | 30/36 | €95,898 | €104,442 | +€8,544 | +8.9% |
| Amounts receivable within one year | 40/41 | €130,551 | €122,049 | -€8,502 | -6.5% |
| Trade receivables | 40 | €65,902 | €44,235 | -€21,667 | -32.9% |
| Other amounts receivable | 41 | €64,649 | €77,814 | +€13,165 | +20.4% |
| Cash at bank and in hand | 54/58 | €7,445 | €19,537 | +€12,093 | +162% |
| Deferred charges and accrued income | 490/1 | €15,017 | €21,442 | +€6,425 | +42.8% |
| Total equity and liabilities | 10/49 | €363,011 | €365,298 | +€2,287 | +0.6% |
| Equity | 10/15 | €124,108 | €161,675 | +€37,567 | +30.3% |
| Contributions | 10/11 | €98,600 | €98,600 | = | 0.0% |
| Reserves | 13 | - | €60,000 | +€60,000 | |
| Distributable reserves | 133 | - | €60,000 | +€60,000 | |
| Profit (loss) carried forward | 14 | €25,508 | €3,075 | -€22,433 | -87.9% |
| Amounts payable | 17/49 | €238,903 | €203,622 | -€35,280 | -14.8% |
| Amounts payable after more than one year | 17 | €54,479 | €27,913 | -€26,566 | -48.8% |
| Financial debts | 170/4 | €54,479 | €27,913 | -€26,566 | -48.8% |
| Amounts payable within one year | 42/48 | €182,214 | €172,495 | -€9,718 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €38,164 | €26,566 | -€11,598 | -30.4% |
| Financial debts | 43 | €28,257 | €27,945 | -€311 | -1.1% |
| Credit institutions | 430/8 | €28,257 | €27,945 | -€311 | -1.1% |
| Trade debts | 44 | €31,732 | €80,145 | +€48,413 | +153% |
| Suppliers | 440/4 | €31,732 | €80,145 | +€48,413 | +153% |
| Taxes, remuneration and social security | 45 | €23,561 | €7,340 | -€16,221 | -68.8% |
| Taxes | 450/3 | €23,561 | €7,340 | -€16,221 | -68.8% |
| Other amounts payable | 47/48 | €60,500 | €30,500 | -€30,000 | -49.6% |
| Accrued charges and deferred income | 492/3 | €2,210 | €3,214 | +€1,003 | +45.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,909 | €28,704 | +€795 | +2.8% |
| Other operating charges | 640/8 | €6,170 | €3,969 | -€2,201 | -35.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €149,061 | €101,332 | -€47,729 | -32.0% |
| Operating profit (loss) | 9901 | €114,982 | €68,659 | -€46,323 | -40.3% |
| Financial income | 75/76B | €1,979 | €2,386 | +€407 | +20.6% |
| Recurring financial income | 75 | €1,979 | €2,386 | +€407 | +20.6% |
| Financial charges | 65/66B | €15,943 | €16,721 | +€777 | +4.9% |
| Recurring financial charges | 65 | €15,943 | €16,721 | +€777 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €101,017 | €54,324 | -€46,693 | -46.2% |
| Income taxes | 67/77 | €21,716 | €16,757 | -€4,959 | -22.8% |
| Profit (loss) for the period | 9904 | €79,302 | €37,567 | -€41,734 | -52.6% |
| Profit (loss) for the period to be appropriated | 9905 | €79,302 | €37,567 | -€41,734 | -52.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.