DE MESSINC: 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 MESSINC
Largest movements
- Tangible fixed assets -€6,650
down €6,650 (-55.9%), from €11,903 to €5,253
of which Other tangible fixed assets: -€3,492
- Receivables within one year -€4,203
down €4,203 (-68.2%), from €6,161 to €1,958
of which Other amounts receivable: -€4,246
- Cash +€2,249
up €2,249 (+8.7%), from €25,860 to €28,109
mainly Depreciation (+€6,650) and Receivables within one year (+€4,203)
- Deferred charges and accrued income -€935
down €935 (-79.3%), from €1,179 to €244
- Profit (loss) carried forward -€13,739
down €13,739 (-101.7%), from -€13,506 to -€27,245
- Other debts +€3,000
up €3,000 (+6.9%), from €43,306 to €46,306
- Tax, wage and social debts +€1,634
up €1,634 (+28.9%), from €5,657 to €7,291
of which Taxes: +€1,608
- Trade debts -€545
down €545 (-14.0%), from €3,904 to €3,359
- Staff costs +€6,103
up €6,103 (+10.7%), from €56,825 to €62,928
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 | €47,550 | €37,900 | -€9,650 | -20.3% |
| Fixed assets | 21/28 | €11,903 | €5,253 | -€6,650 | -55.9% |
| Tangible fixed assets | 22/27 | €11,903 | €5,253 | -€6,650 | -55.9% |
| Plant, machinery and equipment | 23 | €6,134 | €2,977 | -€3,157 | -51.5% |
| Other tangible fixed assets | 26 | €5,768 | €2,276 | -€3,492 | -60.5% |
| Current assets | 29/58 | €35,648 | €32,648 | -€3,000 | -8.4% |
| Stocks and contracts in progress | 3 | €2,447 | €2,336 | -€111 | -4.5% |
| Stocks | 30/36 | €2,447 | €2,336 | -€111 | -4.5% |
| Amounts receivable within one year | 40/41 | €6,161 | €1,958 | -€4,203 | -68.2% |
| Trade receivables | 40 | €62 | €104 | +€43 | +69.1% |
| Other amounts receivable | 41 | €6,099 | €1,854 | -€4,246 | -69.6% |
| Cash at bank and in hand | 54/58 | €25,860 | €28,109 | +€2,249 | +8.7% |
| Deferred charges and accrued income | 490/1 | €1,179 | €244 | -€935 | -79.3% |
| Total equity and liabilities | 10/49 | €47,550 | €37,900 | -€9,650 | -20.3% |
| Equity | 10/15 | -€5,316 | -€19,055 | -€13,739 | -258.5% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €1,890 | €1,890 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,890 | €1,890 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,890 | €1,890 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,506 | -€27,245 | -€13,739 | -101.7% |
| Amounts payable | 17/49 | €52,866 | €56,955 | +€4,089 | +7.7% |
| Amounts payable within one year | 42/48 | €52,866 | €56,955 | +€4,089 | +7.7% |
| Trade debts | 44 | €3,904 | €3,359 | -€545 | -14.0% |
| Suppliers | 440/4 | €3,904 | €3,359 | -€545 | -14.0% |
| Taxes, remuneration and social security | 45 | €5,657 | €7,291 | +€1,634 | +28.9% |
| Taxes | 450/3 | €1,405 | €3,013 | +€1,608 | +114.4% |
| Remuneration and social security | 454/9 | €4,252 | €4,279 | +€27 | +0.6% |
| Other amounts payable | 47/48 | €43,306 | €46,306 | +€3,000 | +6.9% |
| Remuneration, social security and pensions | 62 | €56,825 | €62,928 | +€6,103 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,825 | €6,650 | -€175 | -2.6% |
| Other operating charges | 640/8 | €345 | €169 | -€176 | -51.0% |
| Gross operating margin | 9900 | €57,420 | €57,137 | -€283 | -0.5% |
| Operating profit (loss) | 9901 | -€6,575 | -€12,610 | -€6,035 | -91.8% |
| Financial income | 75/76B | €116 | €54 | -€61 | -53.0% |
| Recurring financial income | 75 | €116 | €54 | -€61 | -53.0% |
| Financial charges | 65/66B | €835 | €1,177 | +€342 | +41.0% |
| Recurring financial charges | 65 | €835 | €1,177 | +€342 | +41.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,294 | -€13,733 | -€6,439 | -88.3% |
| Income taxes | 67/77 | - | €7 | +€7 | |
| Profit (loss) for the period | 9904 | -€7,294 | -€13,739 | -€6,445 | -88.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,294 | -€13,739 | -€6,445 | -88.4% |
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 3 October 2026 via checked.be.