MAMELI: 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.
MAMELI
Largest movements
- Cash +€13,878
up €13,878 (+12.9%), from €107,593 to €121,471
mainly Net result for the year (+€8,505) and Receivables within one year (+€3,355)
- Receivables within one year -€3,355
down €3,355 (-21.5%), from €15,628 to €12,273
of which Other amounts receivable: -€3,062
- Deferred charges and accrued income -€2,736
down €2,736 (-22.3%), from €12,288 to €9,552
- Reserves +€8,505
up €8,505 (+10.8%), from €78,524 to €87,030
of which Distributable reserves: +€8,505
- Gross operating margin +€24,880
up €24,880, from -€6,441 to €18,439
- Taxes +€6,062
up €6,062 (+1462.7%), from €414 to €6,476
- Depreciation -€1,034
no longer reported in 2024 (was €1,034)
- Financial charges +€879
up €879 (+67.3%), from €1,305 to €2,184
- Other operating charges -€663
down €663 (-30.7%), from €2,163 to €1,499
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,509 | €143,296 | +€7,787 | +5.7% |
| Current assets | 29/58 | €135,509 | €143,296 | +€7,787 | +5.7% |
| Amounts receivable within one year | 40/41 | €15,628 | €12,273 | -€3,355 | -21.5% |
| Trade receivables | 40 | €9,042 | €8,749 | -€293 | -3.2% |
| Other amounts receivable | 41 | €6,586 | €3,524 | -€3,062 | -46.5% |
| Cash at bank and in hand | 54/58 | €107,593 | €121,471 | +€13,878 | +12.9% |
| Deferred charges and accrued income | 490/1 | €12,288 | €9,552 | -€2,736 | -22.3% |
| Total equity and liabilities | 10/49 | €135,509 | €143,296 | +€7,787 | +5.7% |
| Equity | 10/15 | €131,355 | €139,060 | +€7,705 | +5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €78,524 | €87,030 | +€8,505 | +10.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €76,664 | €85,170 | +€8,505 | +11.1% |
| Profit (loss) carried forward | 14 | €34,231 | €33,431 | -€800 | -2.3% |
| Amounts payable | 17/49 | €4,154 | €4,236 | +€82 | +2.0% |
| Amounts payable within one year | 42/48 | €4,154 | €4,236 | +€82 | +2.0% |
| Trade debts | 44 | - | €3 | +€3 | |
| Suppliers | 440/4 | - | €3 | +€3 | |
| Taxes, remuneration and social security | 45 | €3,990 | €3,990 | = | 0.0% |
| Taxes | 450/3 | €3,990 | €3,990 | = | 0.0% |
| Other amounts payable | 47/48 | €164 | €243 | +€79 | +48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,034 | - | -€1,034 | |
| Other operating charges | 640/8 | €2,163 | €1,499 | -€663 | -30.7% |
| Gross operating margin | 9900 | -€6,441 | €18,439 | +€24,880 | |
| Operating profit (loss) | 9901 | -€9,638 | €16,940 | +€26,578 | |
| Financial income | 75/76B | €9 | €225 | +€216 | +2367.4% |
| Recurring financial income | 75 | €9 | €225 | +€216 | +2367.4% |
| Financial charges | 65/66B | €1,305 | €2,184 | +€879 | +67.3% |
| Recurring financial charges | 65 | €1,305 | €2,184 | +€879 | +67.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,934 | €14,981 | +€25,915 | |
| Income taxes | 67/77 | €414 | €6,476 | +€6,062 | +1462.7% |
| Profit (loss) for the period | 9904 | -€11,348 | €8,505 | +€19,854 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,348 | €8,505 | +€19,854 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.