de MENE: what changed
Two fiscal 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 MENE
Largest movements
- Intangible fixed assets -€3,200
down €3,200 (-16.7%), from €19,200 to €16,000
- Tangible fixed assets -€2,662
down €2,662 (-8.2%), from €32,293 to €29,631
of which Plant, machinery and equipment: -€1,538
- Profit (loss) carried forward -€3,932
down €3,932 (-3.3%), from -€120,742 to -€124,673
- Other debts -€1,650
down €1,650 (-1.2%), from €134,322 to €132,672
- Gross operating margin +€2,622
up €2,622 (+92.4%), from €2,836 to €5,458
- Taxes +€308
up €308, from -€308 to €0
- Depreciation -€66
down €66 (-0.9%), from €7,599 to €7,533
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.
Cash bridge derived
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 | €61,288 | €55,706 | -€5,582 | -9.1% |
| Fixed assets | 21/28 | €52,313 | €46,451 | -€5,862 | -11.2% |
| Intangible fixed assets | 21 | €19,200 | €16,000 | -€3,200 | -16.7% |
| Tangible fixed assets | 22/27 | €32,293 | €29,631 | -€2,662 | -8.2% |
| Land and buildings | 22 | €18,546 | €17,547 | -€999 | -5.4% |
| Plant, machinery and equipment | 23 | €13,622 | €12,084 | -€1,538 | -11.3% |
| Furniture and vehicles | 24 | €125 | €0 | -€125 | -100.0% |
| Financial fixed assets | 28 | €820 | €820 | = | 0.0% |
| Current assets | 29/58 | €8,975 | €9,255 | +€280 | +3.1% |
| Amounts receivable within one year | 40/41 | €247 | €700 | +€453 | +183.9% |
| Trade receivables | 40 | €70 | €300 | +€230 | +330.2% |
| Other amounts receivable | 41 | €177 | €400 | +€223 | +126.2% |
| Cash at bank and in hand | 54/58 | €7,619 | €7,390 | -€229 | -3.0% |
| Deferred charges and accrued income | 490/1 | €1,109 | €1,165 | +€56 | +5.0% |
| Total equity and liabilities | 10/49 | €61,288 | €55,706 | -€5,582 | -9.1% |
| Equity | 10/15 | -€73,558 | -€77,489 | -€3,932 | -5.3% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €16,197 | €16,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,742 | -€124,673 | -€3,932 | -3.3% |
| Amounts payable | 17/49 | €134,846 | €133,196 | -€1,650 | -1.2% |
| Amounts payable within one year | 42/48 | €134,846 | €133,196 | -€1,650 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €34 | €39 | +€5 | +14.3% |
| Suppliers | 440/4 | €34 | €39 | +€5 | +14.3% |
| Taxes, remuneration and social security | 45 | €490 | €485 | -€5 | -1.0% |
| Taxes | 450/3 | €490 | €485 | -€5 | -1.0% |
| Other amounts payable | 47/48 | €134,322 | €132,672 | -€1,650 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,599 | €7,533 | -€66 | -0.9% |
| Other operating charges | 640/8 | €1,790 | €1,786 | -€4 | -0.2% |
| Gross operating margin | 9900 | €2,836 | €5,458 | +€2,622 | +92.4% |
| Operating profit (loss) | 9901 | -€6,553 | -€3,861 | +€2,692 | +41.1% |
| Financial charges | 65/66B | €69 | €70 | +€1 | +2.0% |
| Recurring financial charges | 65 | €69 | €70 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,622 | -€3,932 | +€2,690 | +40.6% |
| Income taxes | 67/77 | -€308 | €0 | +€308 | |
| Profit (loss) for the period | 9904 | -€6,314 | -€3,932 | +€2,382 | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,314 | -€3,932 | +€2,382 | +37.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.