Mum & Sons: 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.
Mum & Sons
Largest movements
- Stocks and contracts +€6,603
up €6,603 (+113%), from €5,839 to €12,442
- Cash -€1,473
down €1,473 (-47.9%), from €3,073 to €1,600
mainly Stocks and contracts (-€6,603) and Net result for the year (-€1,587)
- Receivables within one year +€785
up €785 (+70.4%), from €1,115 to €1,899
of which Other amounts receivable: +€1,030
- Other debts +€7,679
up €7,679 (+112%), from €6,839 to €14,518
- Profit (loss) carried forward -€1,587
down €1,587 (-12.9%), from -€12,292 to -€13,879
- Tax, wage and social debts -€230
no longer reported in 2025 (was €230)
- Other operating charges +€544
new in 2025: €544
- Gross operating margin +€342
up €342 (+26.4%), from -€1,295 to -€954
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 | €10,026 | €15,941 | +€5,915 | +59.0% |
| Current assets | 29/58 | €10,026 | €15,941 | +€5,915 | +59.0% |
| Stocks and contracts in progress | 3 | €5,839 | €12,442 | +€6,603 | +113% |
| Stocks | 30/36 | €5,839 | €12,442 | +€6,603 | +113% |
| Amounts receivable within one year | 40/41 | €1,115 | €1,899 | +€785 | +70.4% |
| Trade receivables | 40 | €1,115 | €869 | -€245 | -22.0% |
| Other amounts receivable | 41 | - | €1,030 | +€1,030 | |
| Cash at bank and in hand | 54/58 | €3,073 | €1,600 | -€1,473 | -47.9% |
| Total equity and liabilities | 10/49 | €10,026 | €15,941 | +€5,915 | +59.0% |
| Equity | 10/15 | €2,708 | €1,121 | -€1,587 | -58.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,292 | -€13,879 | -€1,587 | -12.9% |
| Amounts payable | 17/49 | €7,318 | €14,820 | +€7,502 | +103% |
| Amounts payable within one year | 42/48 | €7,318 | €14,820 | +€7,502 | +103% |
| Trade debts | 44 | €250 | €303 | +€53 | +21.0% |
| Suppliers | 440/4 | €250 | €303 | +€53 | +21.0% |
| Taxes, remuneration and social security | 45 | €230 | - | -€230 | |
| Taxes | 450/3 | €230 | - | -€230 | |
| Other amounts payable | 47/48 | €6,839 | €14,518 | +€7,679 | +112% |
| Other operating charges | 640/8 | - | €544 | +€544 | |
| Gross operating margin | 9900 | -€1,295 | -€954 | +€342 | +26.4% |
| Operating profit (loss) | 9901 | -€1,295 | -€1,497 | -€202 | -15.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €93 | €90 | -€3 | -3.2% |
| Recurring financial charges | 65 | €93 | €90 | -€3 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,388 | -€1,587 | -€199 | -14.3% |
| Profit (loss) for the period | 9904 | -€1,388 | -€1,587 | -€199 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,388 | -€1,587 | -€199 | -14.3% |
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 22 October 2026 via checked.be.