MURAPLAN: 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.
MURAPLAN
Largest movements
- Receivables within one year -€83,593
down €83,593 (-99.4%), from €84,092 to €499
of which Trade receivables: -€80,519
- Cash +€21,105
up €21,105 (+58.8%), from €35,916 to €57,021
mainly Receivables within one year (+€83,593) and Net result for the year (+€31,870)
- Stocks and contracts +€17,910
up €17,910 (+8.9%), from €200,625 to €218,535
- Other debts -€84,000
down €84,000 (-41.4%), from €202,677 to €118,677
- Profit (loss) carried forward +€31,870
up €31,870 (+48.2%), from €66,183 to €98,053
- Tax, wage and social debts +€11,601
up €11,601 (+41.3%), from €28,067 to €39,668
- Current portion of long-term debt -€4,135
no longer reported in 2025 (was €4,135)
- Turnover -€90,309
down €90,309 (-51.7%), from €174,733 to €84,424
- Gross operating margin -€83,364
down €83,364 (-65.2%), from €127,837 to €44,473
- Purchases and services -€19,111
down €19,111 (-32.4%), from €59,062 to €39,951
- Financial charges -€19,019
down €19,019 (-98.1%), from €19,381 to €362
- Taxes -€16,465
down €16,465 (-58.7%), from €28,067 to €11,601
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 | €320,634 | €276,056 | -€44,578 | -13.9% |
| Current assets | 29/58 | €320,634 | €276,056 | -€44,578 | -13.9% |
| Stocks and contracts in progress | 3 | €200,625 | €218,535 | +€17,910 | +8.9% |
| Stocks | 30/36 | €200,625 | €218,535 | +€17,910 | +8.9% |
| Amounts receivable within one year | 40/41 | €84,092 | €499 | -€83,593 | -99.4% |
| Trade receivables | 40 | €80,519 | - | -€80,519 | |
| Other amounts receivable | 41 | €3,573 | €499 | -€3,073 | -86.0% |
| Cash at bank and in hand | 54/58 | €35,916 | €57,021 | +€21,105 | +58.8% |
| Total equity and liabilities | 10/49 | €320,634 | €276,056 | -€44,578 | -13.9% |
| Equity | 10/15 | €84,783 | €116,653 | +€31,870 | +37.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,183 | €98,053 | +€31,870 | +48.2% |
| Amounts payable | 17/49 | €235,850 | €159,402 | -€76,448 | -32.4% |
| Amounts payable within one year | 42/48 | €235,850 | €159,402 | -€76,448 | -32.4% |
| Current portion of amounts payable after more than one year | 42 | €4,135 | - | -€4,135 | |
| Trade debts | 44 | €971 | €1,057 | +€86 | +8.8% |
| Suppliers | 440/4 | €971 | €1,057 | +€86 | +8.8% |
| Taxes, remuneration and social security | 45 | €28,067 | €39,668 | +€11,601 | +41.3% |
| Taxes | 450/3 | €28,067 | €39,668 | +€11,601 | +41.3% |
| Other amounts payable | 47/48 | €202,677 | €118,677 | -€84,000 | -41.4% |
| Turnover | 70 | €174,733 | €84,424 | -€90,309 | -51.7% |
| Non-recurring operating income | 76A | €12,166 | - | -€12,166 | |
| Goods, raw materials, services and sundry goods | 60/61 | €59,062 | €39,951 | -€19,111 | -32.4% |
| Other operating charges | 640/8 | €220 | €645 | +€425 | +193.1% |
| Gross operating margin | 9900 | €127,837 | €44,473 | -€83,364 | -65.2% |
| Operating profit (loss) | 9901 | €127,617 | €43,828 | -€83,789 | -65.7% |
| Financial income | 75/76B | €0 | €6 | +€6 | +59900.0% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +59900.0% |
| Financial charges | 65/66B | €19,381 | €362 | -€19,019 | -98.1% |
| Recurring financial charges | 65 | €19,381 | €362 | -€19,019 | -98.1% |
| Profit (loss) for the period before taxes | 9903 | €108,235 | €43,472 | -€64,764 | -59.8% |
| Income taxes | 67/77 | €28,067 | €11,601 | -€16,465 | -58.7% |
| Profit (loss) for the period | 9904 | €80,169 | €31,870 | -€48,299 | -60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €80,169 | €31,870 | -€48,299 | -60.2% |
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 7 October 2026 via checked.be.