MUNERIS SERVICES: 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.
MUNERIS SERVICES
Largest movements
- Cash -€585
down €585 (-99.5%), from €588 to €3
mainly Net result for the year (-€5,419) and Trade debts (-€3,861)
- Receivables within one year +€500
up €500 (+2.9%), from €16,997 to €17,497
of which Other amounts receivable: +€500
- Profit (loss) carried forward -€4,919
new in 2025: -€4,919
- Other debts +€4,800
new in 2025: €4,800
- Tax, wage and social debts +€4,313
up €4,313 (+83.4%), from €5,169 to €9,482
of which Remuneration and social security: +€4,023
- Trade debts -€3,861
down €3,861 (-85.5%), from €4,514 to €654
- Reserves -€500
down €500 (-62.5%), from €800 to €300
of which Distributable reserves: -€500
- Gross operating margin -€4,416
down €4,416 (-668.3%), from -€661 to -€5,077
- Other operating charges -€829
down €829 (-66.9%), from €1,238 to €410
- Financial income -€81
down €81 (-16.3%), from €498 to €417
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 | €18,083 | €17,916 | -€167 | -0.9% |
| Current assets | 29/58 | €18,083 | €17,916 | -€167 | -0.9% |
| Amounts receivable within one year | 40/41 | €16,997 | €17,497 | +€500 | +2.9% |
| Trade receivables | 40 | €9,680 | €9,680 | = | 0.0% |
| Other amounts receivable | 41 | €7,317 | €7,817 | +€500 | +6.8% |
| Cash at bank and in hand | 54/58 | €588 | €3 | -€585 | -99.5% |
| Deferred charges and accrued income | 490/1 | €498 | €417 | -€81 | -16.3% |
| Total equity and liabilities | 10/49 | €18,083 | €17,916 | -€167 | -0.9% |
| Equity | 10/15 | €3,800 | -€1,619 | -€5,419 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €800 | €300 | -€500 | -62.5% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €500 | €0 | -€500 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€4,919 | -€4,919 | |
| Amounts payable | 17/49 | €14,283 | €19,536 | +€5,252 | +36.8% |
| Amounts payable within one year | 42/48 | €14,283 | €19,536 | +€5,252 | +36.8% |
| Trade debts | 44 | €4,514 | €654 | -€3,861 | -85.5% |
| Suppliers | 440/4 | €4,514 | €654 | -€3,861 | -85.5% |
| Advances received on contracts in progress | 46 | €4,600 | €4,600 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,169 | €9,482 | +€4,313 | +83.4% |
| Taxes | 450/3 | €5,169 | €5,459 | +€289 | +5.6% |
| Remuneration and social security | 454/9 | - | €4,023 | +€4,023 | |
| Other amounts payable | 47/48 | - | €4,800 | +€4,800 | |
| Other operating charges | 640/8 | €1,238 | €410 | -€829 | -66.9% |
| Gross operating margin | 9900 | -€661 | -€5,077 | -€4,416 | -668.3% |
| Operating profit (loss) | 9901 | -€1,899 | -€5,487 | -€3,588 | -188.9% |
| Financial income | 75/76B | €498 | €417 | -€81 | -16.3% |
| Recurring financial income | 75 | €498 | €417 | -€81 | -16.3% |
| Financial charges | 65/66B | €55 | €53 | -€3 | -4.5% |
| Recurring financial charges | 65 | €55 | €53 | -€3 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,457 | -€5,123 | -€3,666 | -251.7% |
| Income taxes | 67/77 | €270 | €296 | +€26 | +9.7% |
| Profit (loss) for the period | 9904 | -€1,727 | -€5,419 | -€3,692 | -213.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,727 | -€5,419 | -€3,692 | -213.9% |
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.