C.MEGAMA'S: 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.
C.MEGAMA'S
Largest movements
- Receivables within one year +€5,141
up €5,141 (+102%), from €5,041 to €10,182
of which Other amounts receivable: +€4,971
- Tangible fixed assets -€1,254
down €1,254 (-11.2%), from €11,183 to €9,929
of which Plant, machinery and equipment: -€2,887
- Stocks and contracts +€1,049
up €1,049 (+30.1%), from €3,482 to €4,531
- Cash -€1,029
down €1,029 (-2.9%), from €35,522 to €34,493
mainly Other debts (-€5,900) and Receivables within one year (-€5,141)
- Other debts -€5,900
no longer reported in 2025 (was €5,900)
- Reserves +€5,000
up €5,000 (+20.0%), from €24,940 to €29,940
- Profit (loss) carried forward +€4,046
up €4,046 (+40.1%), from €10,100 to €14,146
- Trade debts +€2,247
up €2,247 (+19.3%), from €11,627 to €13,873
- Tax, wage and social debts -€1,100
down €1,100 (-16.6%), from €6,608 to €5,508
of which Remuneration and social security: -€3,676
- Gross operating margin +€16,595
up €16,595 (+25.0%), from €66,473 to €83,068
- Taxes +€5,031
up €5,031 (+1,333%), from €377 to €5,408
- Staff costs -€4,468
down €4,468 (-7.1%), from €63,045 to €58,578
- Depreciation +€1,438
up €1,438 (+38.9%), from €3,694 to €5,132
- Other operating charges -€955
down €955 (-72.9%), from €1,309 to €354
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 | €60,662 | €64,665 | +€4,003 | +6.6% |
| Fixed assets | 21/28 | €16,215 | €14,961 | -€1,254 | -7.7% |
| Tangible fixed assets | 22/27 | €11,183 | €9,929 | -€1,254 | -11.2% |
| Plant, machinery and equipment | 23 | €6,749 | €3,862 | -€2,887 | -42.8% |
| Furniture and vehicles | 24 | €4,433 | €4,468 | +€35 | +0.8% |
| Other tangible fixed assets | 26 | - | €1,598 | +€1,598 | |
| Financial fixed assets | 28 | €5,032 | €5,032 | = | 0.0% |
| Current assets | 29/58 | €44,447 | €49,704 | +€5,257 | +11.8% |
| Stocks and contracts in progress | 3 | €3,482 | €4,531 | +€1,049 | +30.1% |
| Stocks | 30/36 | €3,482 | €4,531 | +€1,049 | +30.1% |
| Amounts receivable within one year | 40/41 | €5,041 | €10,182 | +€5,141 | +102% |
| Trade receivables | 40 | €414 | €584 | +€170 | +41.0% |
| Other amounts receivable | 41 | €4,627 | €9,598 | +€4,971 | +107% |
| Cash at bank and in hand | 54/58 | €35,522 | €34,493 | -€1,029 | -2.9% |
| Deferred charges and accrued income | 490/1 | €402 | €498 | +€96 | +23.8% |
| Total equity and liabilities | 10/49 | €60,662 | €64,665 | +€4,003 | +6.6% |
| Equity | 10/15 | €36,238 | €45,284 | +€9,046 | +25.0% |
| Contributions | 10/11 | €1,197 | €1,197 | = | 0.0% |
| Reserves | 13 | €24,940 | €29,940 | +€5,000 | +20.0% |
| Distributable reserves | 133 | €24,940 | €29,940 | +€5,000 | +20.0% |
| Profit (loss) carried forward | 14 | €10,100 | €14,146 | +€4,046 | +40.1% |
| Amounts payable | 17/49 | €24,424 | €19,381 | -€5,043 | -20.6% |
| Amounts payable within one year | 42/48 | €24,134 | €19,381 | -€4,753 | -19.7% |
| Trade debts | 44 | €11,627 | €13,873 | +€2,247 | +19.3% |
| Suppliers | 440/4 | €11,627 | €13,873 | +€2,247 | +19.3% |
| Taxes, remuneration and social security | 45 | €6,608 | €5,508 | -€1,100 | -16.6% |
| Taxes | 450/3 | €2,022 | €4,598 | +€2,576 | +127% |
| Remuneration and social security | 454/9 | €4,586 | €910 | -€3,676 | -80.2% |
| Other amounts payable | 47/48 | €5,900 | - | -€5,900 | |
| Accrued charges and deferred income | 492/3 | €290 | - | -€290 | |
| Remuneration, social security and pensions | 62 | €63,045 | €58,578 | -€4,468 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,694 | €5,132 | +€1,438 | +38.9% |
| Other operating charges | 640/8 | €1,309 | €354 | -€955 | -72.9% |
| Non-recurring operating charges | 66A | €4,435 | - | -€4,435 | |
| Gross operating margin | 9900 | €66,473 | €83,068 | +€16,595 | +25.0% |
| Operating profit (loss) | 9901 | -€6,010 | €19,004 | +€25,014 | |
| Financial income | 75/76B | €56 | €228 | +€172 | +309% |
| Recurring financial income | 75 | €56 | €228 | +€172 | +309% |
| Financial charges | 65/66B | €4,643 | €4,777 | +€134 | +2.9% |
| Recurring financial charges | 65 | €4,643 | €4,777 | +€134 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,598 | €14,455 | +€25,052 | |
| Income taxes | 67/77 | €377 | €5,408 | +€5,031 | +1,333% |
| Profit (loss) for the period | 9904 | -€10,975 | €9,046 | +€20,021 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,975 | €9,046 | +€20,021 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.