ME SALUS: 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 SALUS
Largest movements
- Receivables within one year +€10,245
up €10,245 (+153%), from €6,691 to €16,936
of which Trade receivables: +€7,740
- Tangible fixed assets -€610
down €610 (-55.3%), from €1,102 to €492
of which Furniture and vehicles: -€465
- Cash -€460
down €460 (-66.7%), from €690 to €230
mainly Receivables within one year (-€10,245) and Net result for the year (-€4,342)
- Deferred charges and accrued income -€447
no longer reported in 2024 (was €447)
- Other debts +€12,975
up €12,975 (+197%), from €6,583 to €19,558
- Profit (loss) carried forward -€4,342
down €4,342 (-27.9%), from -€15,548 to -€19,890
- Tax, wage and social debts +€1,140
up €1,140 (+40.6%), from €2,808 to €3,948
- Trade debts -€1,044
no longer reported in 2024 (was €1,044)
- Gross operating margin +€11,555
up €11,555 (+80.6%), from -€14,333 to -€2,778
- Other operating charges +€174
up €174 (+33.7%), from €516 to €690
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.
Derived cash bridge
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 | €8,930 | €17,659 | +€8,728 | +97.7% |
| Fixed assets | 21/28 | €1,102 | €492 | -€610 | -55.3% |
| Tangible fixed assets | 22/27 | €1,102 | €492 | -€610 | -55.3% |
| Plant, machinery and equipment | 23 | €385 | €240 | -€145 | -37.6% |
| Furniture and vehicles | 24 | €717 | €252 | -€465 | -64.8% |
| Current assets | 29/58 | €7,828 | €17,166 | +€9,338 | +119% |
| Amounts receivable within one year | 40/41 | €6,691 | €16,936 | +€10,245 | +153% |
| Trade receivables | 40 | €4,422 | €12,162 | +€7,740 | +175% |
| Other amounts receivable | 41 | €2,270 | €4,775 | +€2,505 | +110% |
| Cash at bank and in hand | 54/58 | €690 | €230 | -€460 | -66.7% |
| Deferred charges and accrued income | 490/1 | €447 | - | -€447 | |
| Total equity and liabilities | 10/49 | €8,930 | €17,659 | +€8,728 | +97.7% |
| Equity | 10/15 | -€1,505 | -€5,847 | -€4,342 | -289% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,043 | €9,043 | = | 0.0% |
| Distributable reserves | 133 | €9,043 | €9,043 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,548 | -€19,890 | -€4,342 | -27.9% |
| Amounts payable | 17/49 | €10,435 | €23,506 | +€13,071 | +125% |
| Amounts payable within one year | 42/48 | €10,435 | €23,506 | +€13,071 | +125% |
| Trade debts | 44 | €1,044 | - | -€1,044 | |
| Suppliers | 440/4 | €1,044 | - | -€1,044 | |
| Taxes, remuneration and social security | 45 | €2,808 | €3,948 | +€1,140 | +40.6% |
| Taxes | 450/3 | €2,808 | €3,948 | +€1,140 | +40.6% |
| Other amounts payable | 47/48 | €6,583 | €19,558 | +€12,975 | +197% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €515 | €610 | +€95 | +18.5% |
| Other operating charges | 640/8 | €516 | €690 | +€174 | +33.7% |
| Gross operating margin | 9900 | -€14,333 | -€2,778 | +€11,555 | +80.6% |
| Operating profit (loss) | 9901 | -€15,364 | -€4,078 | +€11,285 | +73.5% |
| Financial charges | 65/66B | €184 | €264 | +€79 | +43.1% |
| Recurring financial charges | 65 | €184 | €264 | +€79 | +43.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,548 | -€4,342 | +€11,206 | +72.1% |
| Profit (loss) for the period | 9904 | -€15,548 | -€4,342 | +€11,206 | +72.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,548 | -€4,342 | +€11,206 | +72.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.