MUYS & PARTNERS: 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.
MUYS & PARTNERS
Largest movements
- Cash +€171,117
up €171,117 (+95.3%), from €179,636 to €350,753
mainly Net result for the year (+€70,000) and Investment in fixed assets (net) (+€60,000)
- Financial fixed assets -€60,000
no longer reported in 2025 (was €60,000)
- Current investments -€31,004
down €31,004 (-2.3%), from €1.4m to €1.3m
- Receivables within one year +€20,163
up €20,163 (+31.5%), from €64,092 to €84,255
- Reserves +€70,000
up €70,000 (+4.5%), from €1.5m to €1.6m
of which Distributable reserves: +€70,000
- Tax, wage and social debts +€27,159
up €27,159 (+365%), from €7,450 to €34,609
- Financial income +€71,904
up €71,904 (+64.1%), from €112,207 to €184,111
- Financial charges +€29,479
up €29,479 (+174%), from €16,986 to €46,465
- Taxes +€24,260
up €24,260 (+107%), from €22,726 to €46,986
- Gross operating margin -€320
down €320 (-1.9%), from -€17,012 to -€17,332
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 | €1,676,935 | €1,773,734 | +€96,799 | +5.8% |
| Fixed assets | 21/28 | €76,099 | €13,739 | -€62,360 | -81.9% |
| Tangible fixed assets | 22/27 | €16,099 | €13,739 | -€2,360 | -14.7% |
| Plant, machinery and equipment | 23 | €7,421 | €6,533 | -€888 | -12.0% |
| Furniture and vehicles | 24 | €1,876 | €1,202 | -€674 | -35.9% |
| Other tangible fixed assets | 26 | €6,802 | €6,004 | -€798 | -11.7% |
| Financial fixed assets | 28 | €60,000 | - | -€60,000 | |
| Current assets | 29/58 | €1,600,836 | €1,759,995 | +€159,159 | +9.9% |
| Amounts receivable within one year | 40/41 | €64,092 | €84,255 | +€20,163 | +31.5% |
| Other amounts receivable | 41 | €64,092 | €84,255 | +€20,163 | +31.5% |
| Current investments | 50/53 | €1,353,609 | €1,322,605 | -€31,004 | -2.3% |
| Cash at bank and in hand | 54/58 | €179,636 | €350,753 | +€171,117 | +95.3% |
| Deferred charges and accrued income | 490/1 | €3,499 | €2,382 | -€1,117 | -31.9% |
| Total equity and liabilities | 10/49 | €1,676,935 | €1,773,734 | +€96,799 | +5.8% |
| Equity | 10/15 | €1,668,961 | €1,738,961 | +€70,000 | +4.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,539,300 | €1,609,300 | +€70,000 | +4.5% |
| Non-distributable reserves | 130/1 | €23,500 | €23,500 | = | 0.0% |
| Legal reserve | 130 | €23,500 | €23,500 | = | 0.0% |
| Distributable reserves | 133 | €1,515,800 | €1,585,800 | +€70,000 | +4.6% |
| Profit (loss) carried forward | 14 | €67,661 | €67,661 | = | 0.0% |
| Amounts payable | 17/49 | €7,974 | €34,773 | +€26,799 | +336% |
| Amounts payable within one year | 42/48 | €7,974 | €34,773 | +€26,799 | +336% |
| Trade debts | 44 | €524 | €164 | -€360 | -68.7% |
| Suppliers | 440/4 | €524 | €164 | -€360 | -68.7% |
| Taxes, remuneration and social security | 45 | €7,450 | €34,609 | +€27,159 | +365% |
| Taxes | 450/3 | €7,450 | €34,609 | +€27,159 | +365% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,360 | €2,360 | = | 0.0% |
| Other operating charges | 640/8 | €960 | €968 | +€8 | +0.8% |
| Gross operating margin | 9900 | -€17,012 | -€17,332 | -€320 | -1.9% |
| Operating profit (loss) | 9901 | -€20,332 | -€20,660 | -€328 | -1.6% |
| Financial income | 75/76B | €112,207 | €184,111 | +€71,904 | +64.1% |
| Recurring financial income | 75 | €112,207 | €184,111 | +€71,904 | +64.1% |
| Financial charges | 65/66B | €16,986 | €46,465 | +€29,479 | +174% |
| Recurring financial charges | 65 | €16,986 | €46,465 | +€29,479 | +174% |
| Profit (loss) for the period before taxes | 9903 | €74,889 | €116,986 | +€42,097 | +56.2% |
| Income taxes | 67/77 | €22,726 | €46,986 | +€24,260 | +107% |
| Profit (loss) for the period | 9904 | €52,163 | €70,000 | +€17,837 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,163 | €70,000 | +€17,837 | +34.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.