Bij Mémé & Pépé: 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.
Bij Mémé & Pépé
Largest movements
- Tangible fixed assets +€36,501
up €36,501 (+42.5%), from €85,896 to €122,396
of which Other tangible fixed assets: +€23,224
- Cash +€7,700
up €7,700 (+125%), from €6,154 to €13,854
mainly Debts after one year (+€22,656) and Trade debts (+€19,715)
- Stocks and contracts +€4,148
up €4,148 (+79.0%), from €5,251 to €9,399
- Receivables within one year +€1,743
up €1,743 (+12.1%), from €14,457 to €16,200
of which Other amounts receivable: +€1,398
- Debts after one year +€22,656
up €22,656, from €0 to €22,656
- Trade debts +€19,715
up €19,715 (+59.0%), from €33,436 to €53,151
- Current portion of long-term debt +€7,369
up €7,369 (+113%), from €6,506 to €13,875
- Tax, wage and social debts +€3,718
up €3,718 (+4,976%), from €75 to €3,793
of which Remuneration and social security: +€3,793
- Reserves -€3,345
down €3,345 (-5.3%), from €63,184 to €59,838
- Staff costs +€31,925
up €31,925 (+464%), from €6,883 to €38,808
- Gross operating margin +€25,065
up €25,065 (+76.0%), from €32,984 to €58,049
- Depreciation +€4,589
up €4,589 (+32.9%), from €13,944 to €18,533
- Taxes -€2,180
down €2,180 (-97.4%), from €2,238 to €58
- Financial charges +€1,377
up €1,377 (+92.8%), from €1,485 to €2,862
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 | €113,583 | €164,016 | +€50,433 | +44.4% |
| Fixed assets | 21/28 | €85,896 | €122,396 | +€36,501 | +42.5% |
| Tangible fixed assets | 22/27 | €85,896 | €122,396 | +€36,501 | +42.5% |
| Land and buildings | 22 | €57,860 | €70,233 | +€12,373 | +21.4% |
| Plant, machinery and equipment | 23 | €17,360 | €20,444 | +€3,084 | +17.8% |
| Furniture and vehicles | 24 | €10,675 | €8,495 | -€2,181 | -20.4% |
| Other tangible fixed assets | 26 | - | €23,224 | +€23,224 | |
| Current assets | 29/58 | €27,687 | €41,620 | +€13,933 | +50.3% |
| Stocks and contracts in progress | 3 | €5,251 | €9,399 | +€4,148 | +79.0% |
| Stocks | 30/36 | €5,251 | €9,399 | +€4,148 | +79.0% |
| Amounts receivable within one year | 40/41 | €14,457 | €16,200 | +€1,743 | +12.1% |
| Trade receivables | 40 | €5,156 | €5,501 | +€345 | +6.7% |
| Other amounts receivable | 41 | €9,301 | €10,699 | +€1,398 | +15.0% |
| Cash at bank and in hand | 54/58 | €6,154 | €13,854 | +€7,700 | +125% |
| Deferred charges and accrued income | 490/1 | €1,826 | €2,168 | +€342 | +18.7% |
| Total equity and liabilities | 10/49 | €113,583 | €164,016 | +€50,433 | +44.4% |
| Equity | 10/15 | €70,684 | €67,338 | -€3,345 | -4.7% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €63,184 | €59,838 | -€3,345 | -5.3% |
| Distributable reserves | 133 | €63,184 | €59,838 | -€3,345 | -5.3% |
| Amounts payable | 17/49 | €42,899 | €96,678 | +€53,779 | +125% |
| Amounts payable after more than one year | 17 | €0 | €22,656 | +€22,656 | |
| Financial debts | 170/4 | €0 | €22,656 | +€22,656 | |
| Amounts payable within one year | 42/48 | €42,899 | €74,022 | +€31,122 | +72.5% |
| Current portion of amounts payable after more than one year | 42 | €6,506 | €13,875 | +€7,369 | +113% |
| Trade debts | 44 | €33,436 | €53,151 | +€19,715 | +59.0% |
| Suppliers | 440/4 | €33,436 | €53,151 | +€19,715 | +59.0% |
| Taxes, remuneration and social security | 45 | €75 | €3,793 | +€3,718 | +4,976% |
| Taxes | 450/3 | €75 | €0 | -€75 | -100% |
| Remuneration and social security | 454/9 | - | €3,793 | +€3,793 | |
| Other amounts payable | 47/48 | €2,882 | €3,203 | +€321 | +11.1% |
| Remuneration, social security and pensions | 62 | €6,883 | €38,808 | +€31,925 | +464% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,944 | €18,533 | +€4,589 | +32.9% |
| Other operating charges | 640/8 | €2,222 | €2,045 | -€178 | -8.0% |
| Gross operating margin | 9900 | €32,984 | €58,049 | +€25,065 | +76.0% |
| Operating profit (loss) | 9901 | €9,935 | -€1,336 | -€11,272 | |
| Financial income | 75/76B | €1,216 | €911 | -€305 | -25.1% |
| Recurring financial income | 75 | €1,216 | €911 | -€305 | -25.1% |
| Financial charges | 65/66B | €1,485 | €2,862 | +€1,377 | +92.8% |
| Recurring financial charges | 65 | €1,485 | €2,862 | +€1,377 | +92.8% |
| Profit (loss) for the period before taxes | 9903 | €9,666 | -€3,288 | -€12,954 | |
| Income taxes | 67/77 | €2,238 | €58 | -€2,180 | -97.4% |
| Profit (loss) for the period | 9904 | €7,429 | -€3,345 | -€10,774 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,429 | -€3,345 | -€10,774 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.