m e m: 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.
m e m
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Trade debts -€10,480
down €10,480 (-44.5%), from €23,543 to €13,063
- Profit (loss) carried forward +€9,680
up €9,680 (+11.4%), from -€84,965 to -€75,285
- Other debts +€800
up €800 (+2.0%), from €39,422 to €40,222
- Gross operating margin +€9,680
new in 2025: €9,680
- Other operating charges -€118
no longer reported in 2025 (was €118)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Equity | 10/15 | -€62,965 | -€53,285 | +€9,680 | +15.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,965 | -€75,285 | +€9,680 | +11.4% |
| Amounts payable | 17/49 | €62,965 | €53,285 | -€9,680 | -15.4% |
| Amounts payable within one year | 42/48 | €62,965 | €53,285 | -€9,680 | -15.4% |
| Trade debts | 44 | €23,543 | €13,063 | -€10,480 | -44.5% |
| Suppliers | 440/4 | €23,543 | €13,063 | -€10,480 | -44.5% |
| Other amounts payable | 47/48 | €39,422 | €40,222 | +€800 | +2.0% |
| Other operating charges | 640/8 | €118 | - | -€118 | |
| Gross operating margin | 9900 | - | €9,680 | +€9,680 | |
| Operating profit (loss) | 9901 | -€118 | €9,680 | +€9,798 | |
| Profit (loss) for the period before taxes | 9903 | -€118 | €9,680 | +€9,798 | |
| Profit (loss) for the period | 9904 | -€118 | €9,680 | +€9,798 | |
| Profit (loss) for the period to be appropriated | 9905 | -€118 | €9,680 | +€9,798 |
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 7 October 2026 via checked.be.