DR. D. MEBIS: 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.
DR. D. MEBIS
Largest movements
- Current investments +€425,727
up €425,727 (+202%), from €210,610 to €636,338
- Cash -€319,434
down €319,434 (-69.9%), from €456,705 to €137,272
mainly Current investments (-€425,727) and Other debts (-€2,921)
- Reserves +€98,699
up €98,699 (+15.3%), from €646,164 to €744,863
- Financial income -€7,023
down €7,023 (-54.5%), from €12,876 to €5,853
- Financial charges +€3,480
up €3,480, from -€1,183 to €2,298
- Taxes -€2,854
down €2,854 (-6.5%), from €43,680 to €40,825
- Gross operating margin -€2,707
down €2,707 (-1.9%), from €145,400 to €142,692
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 | €693,433 | €789,220 | +€95,787 | +13.8% |
| Fixed assets | 21/28 | €8,682 | €3,025 | -€5,657 | -65.2% |
| Tangible fixed assets | 22/27 | €8,682 | €3,025 | -€5,657 | -65.2% |
| Plant, machinery and equipment | 23 | €599 | €400 | -€200 | -33.3% |
| Furniture and vehicles | 24 | €8,083 | €2,625 | -€5,458 | -67.5% |
| Current assets | 29/58 | €684,751 | €786,195 | +€101,444 | +14.8% |
| Current investments | 50/53 | €210,610 | €636,338 | +€425,727 | +202% |
| Cash at bank and in hand | 54/58 | €456,705 | €137,272 | -€319,434 | -69.9% |
| Deferred charges and accrued income | 490/1 | €17,435 | €12,585 | -€4,850 | -27.8% |
| Total equity and liabilities | 10/49 | €693,433 | €789,220 | +€95,787 | +13.8% |
| Equity | 10/15 | €658,564 | €757,263 | +€98,699 | +15.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €646,164 | €744,863 | +€98,699 | +15.3% |
| Distributable reserves | 133 | €646,164 | €744,863 | +€98,699 | +15.3% |
| Amounts payable | 17/49 | €34,869 | €31,957 | -€2,912 | -8.4% |
| Amounts payable within one year | 42/48 | €34,583 | €31,957 | -€2,626 | -7.6% |
| Financial debts | 43 | €5,074 | €5,083 | +€8 | +0.2% |
| Credit institutions | 430/8 | €5,074 | €5,083 | +€8 | +0.2% |
| Trade debts | 44 | €1,055 | €1,043 | -€12 | -1.2% |
| Suppliers | 440/4 | €1,055 | €1,043 | -€12 | -1.2% |
| Taxes, remuneration and social security | 45 | €21,990 | €22,289 | +€299 | +1.4% |
| Taxes | 450/3 | €21,990 | €22,289 | +€299 | +1.4% |
| Other amounts payable | 47/48 | €6,463 | €3,542 | -€2,921 | -45.2% |
| Accrued charges and deferred income | 492/3 | €286 | - | -€286 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,825 | €5,657 | -€1,167 | -17.1% |
| Other operating charges | 640/8 | €1,008 | €1,066 | +€58 | +5.8% |
| Gross operating margin | 9900 | €145,400 | €142,692 | -€2,707 | -1.9% |
| Operating profit (loss) | 9901 | €137,567 | €135,969 | -€1,598 | -1.2% |
| Financial income | 75/76B | €12,876 | €5,853 | -€7,023 | -54.5% |
| Recurring financial income | 75 | €12,876 | €5,853 | -€7,023 | -54.5% |
| Financial charges | 65/66B | -€1,183 | €2,298 | +€3,480 | |
| Recurring financial charges | 65 | -€1,183 | €2,298 | +€3,480 | |
| Profit (loss) for the period before taxes | 9903 | €151,626 | €139,524 | -€12,102 | -8.0% |
| Income taxes | 67/77 | €43,680 | €40,825 | -€2,854 | -6.5% |
| Profit (loss) for the period | 9904 | €107,946 | €98,699 | -€9,247 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €107,946 | €98,699 | -€9,247 | -8.6% |
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 17 October 2026 via checked.be.