DE MEYER M & P: 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 MEYER M & P
Largest movements
- Receivables within one year +€69,660
up €69,660 (+222%), from €31,355 to €101,015
of which Trade receivables: +€69,662
- Tangible fixed assets -€14,222
down €14,222 (-42.0%), from €33,847 to €19,625
of which Furniture and vehicles: -€15,937
- Cash -€11,144
down €11,144 (-3.8%), from €294,119 to €282,975
mainly Receivables within one year (-€69,660) and Contributions, distributions and other (-€17,355)
- Reserves +€46,430
up €46,430 (+16.2%), from €287,394 to €333,824
- Tax, wage and social debts +€20,850
up €20,850 (+103%), from €20,245 to €41,095
of which Taxes: +€20,850
- Debts after one year -€15,287
no longer reported in 2025 (was €15,287)
- Trade debts -€6,538
down €6,538 (-30.1%), from €21,730 to €15,192
- Gross operating margin -€17,400
down €17,400 (-13.4%), from €129,985 to €112,586
- Depreciation -€9,157
down €9,157 (-33.1%), from €27,675 to €18,518
- Taxes -€1,358
down €1,358 (-4.9%), from €27,702 to €26,344
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 | €369,929 | €412,038 | +€42,109 | +11.4% |
| Fixed assets | 21/28 | €33,847 | €19,625 | -€14,222 | -42.0% |
| Tangible fixed assets | 22/27 | €33,847 | €19,625 | -€14,222 | -42.0% |
| Plant, machinery and equipment | 23 | €3,167 | €4,881 | +€1,714 | +54.1% |
| Furniture and vehicles | 24 | €30,681 | €14,744 | -€15,937 | -51.9% |
| Current assets | 29/58 | €336,082 | €392,413 | +€56,331 | +16.8% |
| Amounts receivable within one year | 40/41 | €31,355 | €101,015 | +€69,660 | +222% |
| Trade receivables | 40 | €28,890 | €98,552 | +€69,662 | +241% |
| Other amounts receivable | 41 | €2,466 | €2,464 | -€2 | -0.1% |
| Cash at bank and in hand | 54/58 | €294,119 | €282,975 | -€11,144 | -3.8% |
| Deferred charges and accrued income | 490/1 | €10,608 | €8,423 | -€2,185 | -20.6% |
| Total equity and liabilities | 10/49 | €369,929 | €412,038 | +€42,109 | +11.4% |
| Equity | 10/15 | €293,594 | €340,024 | +€46,430 | +15.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €287,394 | €333,824 | +€46,430 | +16.2% |
| Distributable reserves | 133 | €287,394 | €333,824 | +€46,430 | +16.2% |
| Amounts payable | 17/49 | €76,335 | €72,014 | -€4,321 | -5.7% |
| Amounts payable after more than one year | 17 | €15,287 | - | -€15,287 | |
| Financial debts | 170/4 | €15,287 | - | -€15,287 | |
| Amounts payable within one year | 42/48 | €58,511 | €71,574 | +€13,063 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | €16,536 | €15,287 | -€1,249 | -7.6% |
| Trade debts | 44 | €21,730 | €15,192 | -€6,538 | -30.1% |
| Suppliers | 440/4 | €21,730 | €15,192 | -€6,538 | -30.1% |
| Taxes, remuneration and social security | 45 | €20,245 | €41,095 | +€20,850 | +103% |
| Taxes | 450/3 | €17,745 | €38,595 | +€20,850 | +117% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,537 | €440 | -€2,097 | -82.7% |
| Non-recurring operating income | 76A | €176 | - | -€176 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,675 | €18,518 | -€9,157 | -33.1% |
| Other operating charges | 640/8 | €3,501 | €4,111 | +€610 | +17.4% |
| Gross operating margin | 9900 | €129,985 | €112,586 | -€17,400 | -13.4% |
| Operating profit (loss) | 9901 | €98,810 | €89,957 | -€8,853 | -9.0% |
| Financial income | 75/76B | €410 | €610 | +€200 | +48.8% |
| Recurring financial income | 75 | €410 | €610 | +€200 | +48.8% |
| Financial charges | 65/66B | €557 | €438 | -€120 | -21.4% |
| Recurring financial charges | 65 | €557 | €438 | -€120 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €98,662 | €90,128 | -€8,533 | -8.6% |
| Income taxes | 67/77 | €27,702 | €26,344 | -€1,358 | -4.9% |
| Profit (loss) for the period | 9904 | €70,960 | €63,785 | -€7,175 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €70,960 | €63,785 | -€7,175 | -10.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.