e-MemoDidac: 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.
e-MemoDidac
Largest movements
- Tangible fixed assets -€2,714
down €2,714 (-65.8%), from €4,128 to €1,413
- Cash -€1,114
down €1,114 (-3.3%), from €33,594 to €32,480
mainly Net result for the year (-€1,969) and Trade debts (-€960)
- Profit (loss) carried forward -€1,969
down €1,969 (-61.9%), from -€3,182 to -€5,151
- Trade debts -€960
down €960 (-66.1%), from €1,452 to €492
- Tax, wage and social debts -€860
down €860 (-77.0%), from €1,118 to €257
of which Taxes: -€475
- Gross operating margin -€939
down €939 (-35.8%), from €2,626 to €1,687
- Taxes -€250
down €250 (-84.3%), from €297 to €47
- Other operating charges +€233
up €233 (+21.3%), from €1,093 to €1,326
- Financial income +€112
up €112 (+31.4%), from €357 to €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 | €38,322 | €34,533 | -€3,789 | -9.9% |
| Fixed assets | 21/28 | €4,128 | €1,413 | -€2,714 | -65.8% |
| Tangible fixed assets | 22/27 | €4,128 | €1,413 | -€2,714 | -65.8% |
| Furniture and vehicles | 24 | €4,128 | €1,413 | -€2,714 | -65.8% |
| Current assets | 29/58 | €34,195 | €33,119 | -€1,075 | -3.1% |
| Amounts receivable within one year | 40/41 | €125 | €164 | +€39 | +30.9% |
| Trade receivables | 40 | €125 | - | -€125 | |
| Other amounts receivable | 41 | - | €164 | +€164 | |
| Cash at bank and in hand | 54/58 | €33,594 | €32,480 | -€1,114 | -3.3% |
| Deferred charges and accrued income | 490/1 | €476 | €476 | = | 0.0% |
| Total equity and liabilities | 10/49 | €38,322 | €34,533 | -€3,789 | -9.9% |
| Equity | 10/15 | €35,078 | €33,109 | -€1,969 | -5.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €23,260 | €23,260 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,405 | €21,405 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,182 | -€5,151 | -€1,969 | -61.9% |
| Amounts payable | 17/49 | €3,244 | €1,423 | -€1,821 | -56.1% |
| Amounts payable within one year | 42/48 | €3,244 | €1,423 | -€1,821 | -56.1% |
| Trade debts | 44 | €1,452 | €492 | -€960 | -66.1% |
| Suppliers | 440/4 | €1,452 | €492 | -€960 | -66.1% |
| Taxes, remuneration and social security | 45 | €1,118 | €257 | -€860 | -77.0% |
| Taxes | 450/3 | €682 | €207 | -€475 | -69.6% |
| Remuneration and social security | 454/9 | €436 | €50 | -€386 | -88.5% |
| Other amounts payable | 47/48 | €674 | €674 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,714 | €2,714 | = | 0.0% |
| Other operating charges | 640/8 | €1,093 | €1,326 | +€233 | +21.3% |
| Gross operating margin | 9900 | €2,626 | €1,687 | -€939 | -35.8% |
| Operating profit (loss) | 9901 | -€1,181 | -€2,353 | -€1,172 | -99.2% |
| Financial income | 75/76B | €357 | €470 | +€112 | +31.4% |
| Recurring financial income | 75 | €357 | €470 | +€112 | +31.4% |
| Financial charges | 65/66B | €43 | €38 | -€5 | -11.7% |
| Recurring financial charges | 65 | €43 | €38 | -€5 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | -€868 | -€1,922 | -€1,055 | -122% |
| Income taxes | 67/77 | €297 | €47 | -€250 | -84.3% |
| Profit (loss) for the period | 9904 | -€1,164 | -€1,969 | -€805 | -69.1% |
| Transfer from tax-exempt reserves | 789 | €1,200 | - | -€1,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €36 | -€1,969 | -€2,005 |
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 18 October 2026 via checked.be.