MULTIPLIS: 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.
MULTIPLIS
Largest movements
- Cash -€23,301
down €23,301 (-37.4%), from €62,355 to €39,054
mainly Net result for the year (-€29,062) and Stocks and contracts (-€12,006)
- Stocks and contracts +€12,006
up €12,006 (+44.0%), from €27,300 to €39,306
- Tangible fixed assets -€4,297
down €4,297 (-39.1%), from €10,984 to €6,687
of which Furniture and vehicles: -€3,878
- Deferred charges and accrued income +€2,329
up €2,329 (+804%), from €290 to €2,619
- Profit (loss) carried forward -€29,062
down €29,062 (-2,004%), from -€1,450 to -€30,512
- Advances received +€17,000
new in 2025: €17,000
- Trade debts -€9,847
down €9,847 (-61.4%), from €16,040 to €6,193
- Accrued charges and deferred income +€7,561
new in 2025: €7,561
- Gross operating margin -€24,345
down €24,345, from €1,918 to -€22,427
- Depreciation +€1,635
up €1,635 (+61.4%), from €2,662 to €4,297
- Other operating charges +€1,223
up €1,223 (+318%), from €384 to €1,608
- Financial charges +€459
up €459 (+159%), from €289 to €748
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 | €149,873 | €136,962 | -€12,911 | -8.6% |
| Fixed assets | 21/28 | €10,984 | €6,687 | -€4,297 | -39.1% |
| Tangible fixed assets | 22/27 | €10,984 | €6,687 | -€4,297 | -39.1% |
| Land and buildings | 22 | €1,902 | €1,697 | -€205 | -10.8% |
| Plant, machinery and equipment | 23 | €954 | €741 | -€214 | -22.4% |
| Furniture and vehicles | 24 | €8,127 | €4,249 | -€3,878 | -47.7% |
| Current assets | 29/58 | €138,889 | €130,275 | -€8,614 | -6.2% |
| Stocks and contracts in progress | 3 | €27,300 | €39,306 | +€12,006 | +44.0% |
| Stocks | 30/36 | €27,300 | €39,306 | +€12,006 | +44.0% |
| Amounts receivable within one year | 40/41 | €48,944 | €49,297 | +€352 | +0.7% |
| Trade receivables | 40 | €42,351 | €47,000 | +€4,649 | +11.0% |
| Other amounts receivable | 41 | €6,593 | €2,297 | -€4,296 | -65.2% |
| Cash at bank and in hand | 54/58 | €62,355 | €39,054 | -€23,301 | -37.4% |
| Deferred charges and accrued income | 490/1 | €290 | €2,619 | +€2,329 | +804% |
| Total equity and liabilities | 10/49 | €149,873 | €136,962 | -€12,911 | -8.6% |
| Equity | 10/15 | €129,966 | €100,904 | -€29,062 | -22.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €131,316 | €131,316 | = | 0.0% |
| Distributable reserves | 133 | €131,316 | €131,316 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,450 | -€30,512 | -€29,062 | -2,004% |
| Amounts payable | 17/49 | €19,906 | €36,058 | +€16,151 | +81.1% |
| Amounts payable within one year | 42/48 | €19,906 | €28,496 | +€8,590 | +43.2% |
| Trade debts | 44 | €16,040 | €6,193 | -€9,847 | -61.4% |
| Suppliers | 440/4 | €16,040 | €6,193 | -€9,847 | -61.4% |
| Advances received on contracts in progress | 46 | - | €17,000 | +€17,000 | |
| Taxes, remuneration and social security | 45 | €37 | €12 | -€25 | -68.8% |
| Taxes | 450/3 | €37 | €12 | -€25 | -68.8% |
| Other amounts payable | 47/48 | €3,829 | €5,291 | +€1,462 | +38.2% |
| Accrued charges and deferred income | 492/3 | - | €7,561 | +€7,561 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,662 | €4,297 | +€1,635 | +61.4% |
| Other operating charges | 640/8 | €384 | €1,608 | +€1,223 | +318% |
| Gross operating margin | 9900 | €1,918 | -€22,427 | -€24,345 | |
| Operating profit (loss) | 9901 | -€1,129 | -€28,332 | -€27,203 | -2,410% |
| Financial income | 75/76B | €6 | €19 | +€13 | +208% |
| Recurring financial income | 75 | €6 | €19 | +€13 | +208% |
| Financial charges | 65/66B | €289 | €748 | +€459 | +159% |
| Recurring financial charges | 65 | €289 | €748 | +€459 | +159% |
| Profit (loss) for the period before taxes | 9903 | -€1,412 | -€29,062 | -€27,650 | -1,958% |
| Income taxes | 67/77 | €38 | €0 | -€38 | -100% |
| Profit (loss) for the period | 9904 | -€1,450 | -€29,062 | -€27,612 | -1,904% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,450 | -€29,062 | -€27,612 | -1,904% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.