BC MEIR: 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.
BC MEIR
Largest movements
- Cash +€204,254
up €204,254 (+181%), from €113,135 to €317,389
mainly Net result for the year (+€114,880) and Investment in fixed assets (net) (+€65,567)
- Financial fixed assets -€73,350
down €73,350 (-97.8%), from €75,000 to €1,650
- Receivables within one year +€48,046
up €48,046 (+71.4%), from €67,328 to €115,374
of which Trade receivables: +€38,051
- Tangible fixed assets -€32,853
down €32,853 (-14.8%), from €222,015 to €189,162
of which Other tangible fixed assets: -€26,148
- Profit (loss) carried forward +€114,880
up €114,880 (+51.0%), from €225,054 to €339,934
- Tax, wage and social debts +€55,425
up €55,425 (+90.7%), from €61,078 to €116,503
of which Remuneration and social security: +€65,462
- Other debts -€46,881
no longer reported in 2024 (was €46,881)
- Trade debts +€16,481
up €16,481 (+11.2%), from €146,997 to €163,478
- Gross operating margin +€106,439
up €106,439 (+19.0%), from €560,399 to €666,838
- Staff costs +€96,126
up €96,126 (+26.7%), from €359,422 to €455,548
- Taxes +€28,898
new in 2024: €28,898
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €490,010 | €629,915 | +€139,905 | +28.6% |
| Fixed assets | 21/28 | €297,015 | €190,812 | -€106,203 | -35.8% |
| Tangible fixed assets | 22/27 | €222,015 | €189,162 | -€32,853 | -14.8% |
| Plant, machinery and equipment | 23 | €13,187 | €12,572 | -€615 | -4.7% |
| Furniture and vehicles | 24 | €19,890 | €13,799 | -€6,091 | -30.6% |
| Other tangible fixed assets | 26 | €188,938 | €162,790 | -€26,148 | -13.8% |
| Financial fixed assets | 28 | €75,000 | €1,650 | -€73,350 | -97.8% |
| Current assets | 29/58 | €192,995 | €439,103 | +€246,108 | +128% |
| Stocks and contracts in progress | 3 | €12,533 | €6,340 | -€6,193 | -49.4% |
| Stocks | 30/36 | €12,533 | €6,340 | -€6,193 | -49.4% |
| Amounts receivable within one year | 40/41 | €67,328 | €115,374 | +€48,046 | +71.4% |
| Trade receivables | 40 | €4,090 | €42,140 | +€38,051 | +930% |
| Other amounts receivable | 41 | €63,238 | €73,234 | +€9,996 | +15.8% |
| Cash at bank and in hand | 54/58 | €113,135 | €317,389 | +€204,254 | +181% |
| Total equity and liabilities | 10/49 | €490,010 | €629,915 | +€139,905 | +28.6% |
| Equity | 10/15 | €235,054 | €349,934 | +€114,880 | +48.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €225,054 | €339,934 | +€114,880 | +51.0% |
| Amounts payable | 17/49 | €254,956 | €279,981 | +€25,025 | +9.8% |
| Amounts payable within one year | 42/48 | €254,956 | €279,981 | +€25,025 | +9.8% |
| Trade debts | 44 | €146,997 | €163,478 | +€16,481 | +11.2% |
| Suppliers | 440/4 | €146,997 | €163,478 | +€16,481 | +11.2% |
| Taxes, remuneration and social security | 45 | €61,078 | €116,503 | +€55,425 | +90.7% |
| Taxes | 450/3 | €43,525 | €33,488 | -€10,037 | -23.1% |
| Remuneration and social security | 454/9 | €17,553 | €83,015 | +€65,462 | +373% |
| Other amounts payable | 47/48 | €46,881 | - | -€46,881 | |
| Remuneration, social security and pensions | 62 | €359,422 | €455,548 | +€96,126 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,835 | €40,636 | +€3,802 | +10.3% |
| Other operating charges | 640/8 | €1,928 | €6,468 | +€4,540 | +235% |
| Gross operating margin | 9900 | €560,399 | €666,838 | +€106,439 | +19.0% |
| Operating profit (loss) | 9901 | €162,213 | €164,185 | +€1,972 | +1.2% |
| Financial income | 75/76B | €0 | €48 | +€48 | +17,182% |
| Recurring financial income | 75 | €0 | €30 | +€30 | +10,611% |
| Non-recurring financial income | 76B | €0 | €18 | +€18 | +6,471% |
| Financial charges | 65/66B | €19,014 | €20,455 | +€1,441 | +7.6% |
| Recurring financial charges | 65 | €8,307 | €7,924 | -€383 | -4.6% |
| Non-recurring financial charges | 66B | €10,707 | €12,531 | +€1,824 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | €143,200 | €143,778 | +€579 | +0.4% |
| Income taxes | 67/77 | - | €28,898 | +€28,898 | |
| Profit (loss) for the period | 9904 | €143,200 | €114,880 | -€28,320 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €143,200 | €114,880 | -€28,320 | -19.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.