DE MEERSENIERS: 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.
DE MEERSENIERS
Largest movements
- Tangible fixed assets -€56,940
down €56,940 (-2.0%), from €2.9m to €2.8m
of which Land and buildings: -€56,111
- Profit (loss) carried forward -€32,917
down €32,917 (-1.3%), from -€2.5m to -€2.5m
- Gross operating margin +€58,280
up €58,280, from -€28,595 to €29,685
- Financial charges -€16,927
down €16,927 (-98.9%), from €17,119 to €192
of which Non-recurring financial charges: -€17,025
- Depreciation -€7,676
down €7,676 (-11.9%), from €64,616 to €56,940
- Financial income -€6,433
down €6,433 (-100.0%), from €6,434 to €0
- Other operating charges +€1,834
up €1,834 (+50.4%), from €3,636 to €5,470
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 | €3,074,481 | €3,033,149 | -€41,332 | -1.3% |
| Fixed assets | 21/28 | €2,897,099 | €2,840,159 | -€56,940 | -2.0% |
| Tangible fixed assets | 22/27 | €2,896,599 | €2,839,659 | -€56,940 | -2.0% |
| Land and buildings | 22 | €2,893,044 | €2,836,932 | -€56,111 | -1.9% |
| Furniture and vehicles | 24 | €1,055 | €226 | -€829 | -78.5% |
| Other tangible fixed assets | 26 | €2,500 | €2,500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €177,382 | €192,990 | +€15,608 | +8.8% |
| Amounts receivable within one year | 40/41 | €2,000 | - | -€2,000 | |
| Other amounts receivable | 41 | €2,000 | - | -€2,000 | |
| Cash at bank and in hand | 54/58 | €174,789 | €192,369 | +€17,580 | +10.1% |
| Deferred charges and accrued income | 490/1 | €593 | €621 | +€28 | +4.7% |
| Total equity and liabilities | 10/49 | €3,074,481 | €3,033,149 | -€41,332 | -1.3% |
| Equity | 10/15 | €2,862,202 | €2,829,285 | -€32,917 | -1.2% |
| Contributions | 10/11 | €5,369,500 | €5,369,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,507,298 | -€2,540,215 | -€32,917 | -1.3% |
| Amounts payable | 17/49 | €212,279 | €203,864 | -€8,415 | -4.0% |
| Amounts payable within one year | 42/48 | €211,029 | €202,614 | -€8,415 | -4.0% |
| Trade debts | 44 | €1,235 | €32 | -€1,204 | -97.4% |
| Suppliers | 440/4 | €1,235 | €32 | -€1,204 | -97.4% |
| Taxes, remuneration and social security | 45 | - | €317 | +€317 | |
| Taxes | 450/3 | - | €317 | +€317 | |
| Other amounts payable | 47/48 | €209,794 | €202,265 | -€7,529 | -3.6% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,616 | €56,940 | -€7,676 | -11.9% |
| Other operating charges | 640/8 | €3,636 | €5,470 | +€1,834 | +50.4% |
| Non-recurring operating charges | 66A | €1,393,044 | - | -€1.4m | |
| Gross operating margin | 9900 | -€28,595 | €29,685 | +€58,280 | |
| Operating profit (loss) | 9901 | -€1,489,892 | -€32,725 | +€1.5m | +97.8% |
| Financial income | 75/76B | €6,434 | €0 | -€6,433 | -100.0% |
| Recurring financial income | 75 | €6,434 | €0 | -€6,433 | -100.0% |
| Financial charges | 65/66B | €17,119 | €192 | -€16,927 | -98.9% |
| Recurring financial charges | 65 | €94 | €192 | +€99 | +105% |
| Non-recurring financial charges | 66B | €17,025 | - | -€17,025 | |
| Profit (loss) for the period before taxes | 9903 | -€1,500,577 | -€32,917 | +€1.5m | +97.8% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€1,500,577 | -€32,917 | +€1.5m | +97.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,500,577 | -€32,917 | +€1.5m | +97.8% |
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 24 October 2026 via checked.be.