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ME-TIME: 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.

What changed

ME-TIME

BE 0654.829.974
NACE 85.599, Other education
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€11,357
2024 · -€11,462+€105
Equity
-€151,148
2024 · -€139,792-€11,357
Cash
€6,641
2024 · €21,574-€14,933
Balance sheet total
€17,688
2024 · €42,650-€24,962

Largest movements

2024 to 2025
Assets
  • Cash -€14,933

    down €14,933 (-69.2%), from €21,574 to €6,641

    mainly Trade debts (-€14,558) and Net result for the year (-€11,357)

  • Receivables within one year -€7,181

    down €7,181 (-62.9%), from €11,420 to €4,239

    of which Trade receivables: -€8,412

  • Tangible fixed assets -€2,848

    down €2,848 (-29.5%), from €9,657 to €6,808

    of which Plant, machinery and equipment: -€2,743

Equity and liabilities
  • Trade debts -€14,558

    no longer reported in 2025 (was €14,558)

  • Profit (loss) carried forward -€11,357

    down €11,357 (-7.5%), from -€152,192 to -€163,548

  • Other debts +€6,638

    up €6,638 (+4.1%), from €161,598 to €168,235

  • Tax, wage and social debts -€5,685

    down €5,685 (-90.4%), from €6,286 to €601

Income statement
  • Financial charges -€962

    down €962 (-67.3%), from €1,428 to €466

  • Other operating charges +€650

    up €650 (+123.4%), from €526 to €1,176

  • Gross operating margin -€619

    down €619 (-9.9%), from -€6,260 to -€6,879

  • Depreciation -€399

    down €399 (-12.3%), from €3,247 to €2,848

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€11,462
Gross operating margin -€619
Depreciation +€399
Other operating charges -€650
Financial income +€13
Financial charges +€962
Result 2025 -€11,357

Cash bridge derived

cash 2024 to 2025

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.

From operations -€14,933
Investment €0
Financing €0
Cash 2024 €21,574
Net result for the year -€11,357
Depreciation +€2,848
Receivables within one year +€7,181
Trade debts -€14,558
Tax, wage and social debts -€5,685
Other debts +€6,638
Cash 2025 €6,641
Every line side by side 33 lines
Line Code 2024 2025 Change %
Total assets 20/58 €42,650 €17,688 -€24,962 -58.5%
Fixed assets 21/28 €9,657 €6,808 -€2,848 -29.5%
Tangible fixed assets 22/27 €9,657 €6,808 -€2,848 -29.5%
Plant, machinery and equipment 23 €9,211 €6,467 -€2,743 -29.8%
Furniture and vehicles 24 €383 €341 -€42 -11.0%
Other tangible fixed assets 26 €63 - -€63
Current assets 29/58 €32,994 €10,880 -€22,114 -67.0%
Amounts receivable within one year 40/41 €11,420 €4,239 -€7,181 -62.9%
Trade receivables 40 €9,944 €1,532 -€8,412 -84.6%
Other amounts receivable 41 €1,477 €2,707 +€1,231 +83.4%
Cash at bank and in hand 54/58 €21,574 €6,641 -€14,933 -69.2%
Total equity and liabilities 10/49 €42,650 €17,688 -€24,962 -58.5%
Equity 10/15 -€139,792 -€151,148 -€11,357 -8.1%
Contributions 10/11 €12,400 €12,400 = 0.0%
Profit (loss) carried forward 14 -€152,192 -€163,548 -€11,357 -7.5%
Amounts payable 17/49 €182,442 €168,836 -€13,606 -7.5%
Amounts payable within one year 42/48 €182,442 €168,836 -€13,606 -7.5%
Trade debts 44 €14,558 - -€14,558
Suppliers 440/4 €14,558 - -€14,558
Taxes, remuneration and social security 45 €6,286 €601 -€5,685 -90.4%
Taxes 450/3 €6,286 €601 -€5,685 -90.4%
Other amounts payable 47/48 €161,598 €168,235 +€6,638 +4.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,247 €2,848 -€399 -12.3%
Other operating charges 640/8 €526 €1,176 +€650 +123.4%
Gross operating margin 9900 -€6,260 -€6,879 -€619 -9.9%
Operating profit (loss) 9901 -€10,034 -€10,904 -€870 -8.7%
Financial income 75/76B €0 €13 +€13 +25980.0%
Recurring financial income 75 €0 €13 +€13 +25980.0%
Financial charges 65/66B €1,428 €466 -€962 -67.3%
Recurring financial charges 65 €1,428 €466 -€962 -67.3%
Profit (loss) for the period before taxes 9903 -€11,462 -€11,357 +€105 +0.9%
Profit (loss) for the period 9904 -€11,462 -€11,357 +€105 +0.9%
Profit (loss) for the period to be appropriated 9905 -€11,462 -€11,357 +€105 +0.9%

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 30 September 2026 via checked.be.