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MUMS: 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.

What changed

MUMS

BE 0642.965.389
NACE 46.341, Wholesale of wines and spirits
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€10,170
2024 · -€5,954-€4,216
Equity
-€294,651
2024 · -€284,481-€10,170
Cash
€58,269
2024 · €64,625-€6,356
Balance sheet total
€96,222
2024 · €99,001-€2,778

Largest movements

2024 to 2025
Assets
  • Cash -€6,356

    down €6,356 (-9.8%), from €64,625 to €58,269

    mainly Net result for the year (-€10,170) and Stocks and contracts (-€2,529)

  • Stocks and contracts +€2,529

    up €2,529 (+7.6%), from €33,120 to €35,649

  • Receivables within one year +€1,048

    up €1,048 (+83.4%), from €1,256 to €2,305

    of which Other amounts receivable: +€1,036

Equity and liabilities
  • Profit (loss) carried forward -€10,170

    down €10,170 (-2.6%), from -€384,481 to -€394,651

  • Other debts +€7,662

    up €7,662 (+2.0%), from €383,116 to €390,778

Income statement
  • Gross operating margin -€3,988

    down €3,988, from €2,411 to -€1,577

  • Financial charges +€219

    up €219 (+2.7%), from €8,008 to €8,227

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€5,954
Gross operating margin -€3,988
Other operating charges -€9
Financial charges -€219
Result 2025 -€10,170

Cash bridge derived

cash 2024 to 2025

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.

From operations -€6,356
Investment €0
Financing €0
Cash 2024 €64,625
Net result for the year -€10,170
Stocks and contracts -€2,529
Receivables within one year -€1,048
Trade debts +€95
Tax, wage and social debts -€366
Other debts +€7,662
Cash 2025 €58,269
Every line side by side 29 lines
Line Code 2024 2025 Change %
Total assets 20/58 €99,001 €96,222 -€2,778 -2.8%
Current assets 29/58 €99,001 €96,222 -€2,778 -2.8%
Stocks and contracts in progress 3 €33,120 €35,649 +€2,529 +7.6%
Stocks 30/36 €33,120 €35,649 +€2,529 +7.6%
Amounts receivable within one year 40/41 €1,256 €2,305 +€1,048 +83.4%
Trade receivables 40 €416 €428 +€12 +2.9%
Other amounts receivable 41 €840 €1,876 +€1,036 +123.4%
Cash at bank and in hand 54/58 €64,625 €58,269 -€6,356 -9.8%
Total equity and liabilities 10/49 €99,001 €96,222 -€2,778 -2.8%
Equity 10/15 -€284,481 -€294,651 -€10,170 -3.6%
Contributions 10/11 €100,000 €100,000 = 0.0%
Profit (loss) carried forward 14 -€384,481 -€394,651 -€10,170 -2.6%
Amounts payable 17/49 €383,482 €390,873 +€7,392 +1.9%
Amounts payable within one year 42/48 €383,482 €390,873 +€7,392 +1.9%
Trade debts 44 €0 €95 +€95
Suppliers 440/4 €0 €95 +€95
Taxes, remuneration and social security 45 €366 €0 -€366 -100.0%
Taxes 450/3 €366 €0 -€366 -100.0%
Other amounts payable 47/48 €383,116 €390,778 +€7,662 +2.0%
Other operating charges 640/8 €356 €365 +€9 +2.5%
Gross operating margin 9900 €2,411 -€1,577 -€3,988
Operating profit (loss) 9901 €2,055 -€1,943 -€3,997
Financial income 75/76B €0 - =
Recurring financial income 75 €0 - =
Financial charges 65/66B €8,008 €8,227 +€219 +2.7%
Recurring financial charges 65 €8,008 €8,227 +€219 +2.7%
Profit (loss) for the period before taxes 9903 -€5,954 -€10,170 -€4,216 -70.8%
Profit (loss) for the period 9904 -€5,954 -€10,170 -€4,216 -70.8%
Profit (loss) for the period to be appropriated 9905 -€5,954 -€10,170 -€4,216 -70.8%

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 30 September 2026 via checked.be.