ME Management: 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.
ME Management
Largest movements
- Cash +€15,713
up €15,713 (+96.5%), from €16,287 to €32,000
mainly Net result for the year (+€14,740) and Tax, wage and social debts (+€11,530)
- Receivables within one year +€11,098
up €11,098 (+46.1%), from €24,095 to €35,193
of which Trade receivables: +€18,513
- Reserves +€14,740
up €14,740 (+51.0%), from €28,905 to €43,645
- Tax, wage and social debts +€11,530
up €11,530 (+128%), from €8,977 to €20,507
- Trade debts +€738
new in 2025: €738
- Gross operating margin -€12,126
down €12,126 (-33.7%), from €35,980 to €23,855
- Staff costs +€4,471
new in 2025: €4,471
- Taxes -€3,277
down €3,277 (-44.4%), from €7,380 to €4,103
- Financial charges +€1,202
up €1,202 (+3,163%), from €38 to €1,240
- Financial income +€368
up €368 (+50.4%), from €730 to €1,098
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 | €40,382 | €67,390 | +€27,008 | +66.9% |
| Current assets | 29/58 | €40,382 | €67,390 | +€27,008 | +66.9% |
| Amounts receivable within one year | 40/41 | €24,095 | €35,193 | +€11,098 | +46.1% |
| Trade receivables | 40 | - | €18,513 | +€18,513 | |
| Other amounts receivable | 41 | €24,095 | €16,680 | -€7,415 | -30.8% |
| Cash at bank and in hand | 54/58 | €16,287 | €32,000 | +€15,713 | +96.5% |
| Deferred charges and accrued income | 490/1 | - | €197 | +€197 | |
| Total equity and liabilities | 10/49 | €40,382 | €67,390 | +€27,008 | +66.9% |
| Equity | 10/15 | €31,405 | €46,145 | +€14,740 | +46.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €28,905 | €43,645 | +€14,740 | +51.0% |
| Distributable reserves | 133 | €28,905 | €43,645 | +€14,740 | +51.0% |
| Amounts payable | 17/49 | €8,977 | €21,245 | +€12,269 | +137% |
| Amounts payable within one year | 42/48 | €8,977 | €21,245 | +€12,269 | +137% |
| Trade debts | 44 | - | €738 | +€738 | |
| Suppliers | 440/4 | - | €738 | +€738 | |
| Taxes, remuneration and social security | 45 | €8,977 | €20,507 | +€11,530 | +128% |
| Taxes | 450/3 | €8,977 | €20,507 | +€11,530 | +128% |
| Remuneration, social security and pensions | 62 | - | €4,471 | +€4,471 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €35,980 | €23,855 | -€12,126 | -33.7% |
| Operating profit (loss) | 9901 | €35,593 | €18,984 | -€16,609 | -46.7% |
| Financial income | 75/76B | €730 | €1,098 | +€368 | +50.4% |
| Recurring financial income | 75 | €730 | €1,098 | +€368 | +50.4% |
| Financial charges | 65/66B | €38 | €1,240 | +€1,202 | +3,163% |
| Recurring financial charges | 65 | €38 | €1,240 | +€1,202 | +3,163% |
| Profit (loss) for the period before taxes | 9903 | €36,285 | €18,842 | -€17,443 | -48.1% |
| Income taxes | 67/77 | €7,380 | €4,103 | -€3,277 | -44.4% |
| Profit (loss) for the period | 9904 | €28,905 | €14,740 | -€14,166 | -49.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,905 | €14,740 | -€14,166 | -49.0% |
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 13 October 2026 via checked.be.