BARBARA MEIRSSCHAUT: what changed
BARBARA MEIRSSCHAUT
Largest movements
- Cash +€87,426
up €87,426 (+111%), from €78,594 to €166,020
mainly Net result for the year (+€99,203) and Tax, wage and social debts (+€42,409)
- Receivables within one year +€47,364
up €47,364 (+101%), from €46,836 to €94,200
of which Trade receivables: +€53,024
- Tangible fixed assets +€30,038
up €30,038 (+23.3%), from €128,969 to €159,006
of which Furniture and vehicles: +€39,855
- Profit (loss) carried forward +€49,203
up €49,203 (+50.0%), from €98,407 to €147,610
- Reserves +€45,000
up €45,000 (+80.8%), from €55,660 to €100,660
of which Distributable reserves: +€45,000
- Tax, wage and social debts +€42,409
up €42,409 (+149%), from €28,451 to €70,860
of which Taxes: +€42,453
- Debts after one year +€25,669
up €25,669 (+58.5%), from €43,869 to €69,538
- Current portion of long-term debt +€8,225
up €8,225 (+68.2%), from €12,052 to €20,277
- Gross operating margin +€101,246
up €101,246 (+167%), from €60,678 to €161,923
- Taxes +€25,682
up €25,682 (+225%), from €11,422 to €37,104
- Other operating charges +€2,503
up €2,503 (+114%), from €2,203 to €4,707
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €255,713 | €420,993 | +€165,280 | +64.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €129,019 | €159,056 | +€30,038 | +23.3% |
| Tangible fixed assets | 22/27 | €128,969 | €159,006 | +€30,038 | +23.3% |
| Land and buildings | 22 | €108,237 | €98,825 | -€9,412 | -8.7% |
| Plant, machinery and equipment | 23 | €4,581 | €4,176 | -€405 | -8.8% |
| Furniture and vehicles | 24 | €16,150 | €56,005 | +€39,855 | +247% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €126,694 | €261,937 | +€135,242 | +107% |
| Amounts receivable within one year | 40/41 | €46,836 | €94,200 | +€47,364 | +101% |
| Trade receivables | 40 | €41,176 | €94,200 | +€53,024 | +129% |
| Other amounts receivable | 41 | €5,660 | €0 | -€5,660 | -100% |
| Cash at bank and in hand | 54/58 | €78,594 | €166,020 | +€87,426 | +111% |
| Deferred charges and accrued income | 490/1 | €1,264 | €1,716 | +€452 | +35.7% |
| Total equity and liabilities | 10/49 | €255,713 | €420,993 | +€165,280 | +64.6% |
| Equity | 10/15 | €160,267 | €254,470 | +€94,203 | +58.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €55,660 | €100,660 | +€45,000 | +80.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €53,800 | €98,800 | +€45,000 | +83.6% |
| Profit (loss) carried forward | 14 | €98,407 | €147,610 | +€49,203 | +50.0% |
| Amounts payable | 17/49 | €95,446 | €166,523 | +€71,077 | +74.5% |
| Amounts payable after more than one year | 17 | €43,869 | €69,538 | +€25,669 | +58.5% |
| Financial debts | 170/4 | €43,869 | €69,538 | +€25,669 | +58.5% |
| Amounts payable within one year | 42/48 | €51,011 | €96,984 | +€45,974 | +90.1% |
| Current portion of amounts payable after more than one year | 42 | €12,052 | €20,277 | +€8,225 | +68.2% |
| Trade debts | 44 | €1,007 | €1,097 | +€90 | +8.9% |
| Suppliers | 440/4 | €1,007 | €1,097 | +€90 | +8.9% |
| Taxes, remuneration and social security | 45 | €28,451 | €70,860 | +€42,409 | +149% |
| Taxes | 450/3 | €11,871 | €54,325 | +€42,453 | +358% |
| Remuneration and social security | 454/9 | €16,580 | €16,535 | -€45 | -0.3% |
| Other amounts payable | 47/48 | €9,500 | €4,750 | -€4,750 | -50.0% |
| Accrued charges and deferred income | 492/3 | €566 | €0 | -€566 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,217 | €19,029 | -€1,188 | -5.9% |
| Other operating charges | 640/8 | €2,203 | €4,707 | +€2,503 | +114% |
| Gross operating margin | 9900 | €60,678 | €161,923 | +€101,246 | +167% |
| Operating profit (loss) | 9901 | €38,257 | €138,188 | +€99,930 | +261% |
| Financial income | 75/76B | €87 | €222 | +€135 | +156% |
| Recurring financial income | 75 | €87 | €222 | +€135 | +156% |
| Financial charges | 65/66B | €1,395 | €2,103 | +€707 | +50.7% |
| Recurring financial charges | 65 | €1,395 | €2,103 | +€707 | +50.7% |
| Profit (loss) for the period before taxes | 9903 | €36,949 | €136,307 | +€99,358 | +269% |
| Income taxes | 67/77 | €11,422 | €37,104 | +€25,682 | +225% |
| Profit (loss) for the period | 9904 | €25,527 | €99,203 | +€73,677 | +289% |
| Profit (loss) for the period to be appropriated | 9905 | €25,527 | €99,203 | +€73,677 | +289% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.