MEABAN: 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.
MEABAN
Largest movements
- Cash -€22,565
down €22,565 (-12.5%), from €181,054 to €158,489
mainly Contributions, distributions and other (-€100,000) and Net result for the year (-€7,319)
- Receivables within one year +€6,377
up €6,377 (+65.9%), from €9,680 to €16,057
of which Trade receivables: +€6,213
- Deferred charges and accrued income +€4,562
up €4,562 (+185%), from €2,472 to €7,034
- Profit (loss) carried forward -€107,319
down €107,319 (-65.0%), from €165,087 to €57,768
- Other debts +€102,293
up €102,293 (+1,709%), from €5,987 to €108,280
- Tax, wage and social debts -€6,131
down €6,131 (-41.3%), from €14,861 to €8,730
- Gross operating margin -€46,777
down €46,777, from €41,091 to -€5,686
- Taxes -€8,316
down €8,316 (-98.4%), from €8,448 to €132
- Financial income -€505
down €505 (-33.8%), from €1,493 to €988
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 | €193,867 | €181,884 | -€11,983 | -6.2% |
| Fixed assets | 21/28 | €661 | €303 | -€358 | -54.1% |
| Tangible fixed assets | 22/27 | €661 | €303 | -€358 | -54.1% |
| Plant, machinery and equipment | 23 | €661 | €303 | -€358 | -54.1% |
| Current assets | 29/58 | €193,206 | €181,581 | -€11,626 | -6.0% |
| Amounts receivable within one year | 40/41 | €9,680 | €16,057 | +€6,377 | +65.9% |
| Trade receivables | 40 | €9,680 | €15,893 | +€6,213 | +64.2% |
| Other amounts receivable | 41 | - | €165 | +€165 | |
| Cash at bank and in hand | 54/58 | €181,054 | €158,489 | -€22,565 | -12.5% |
| Deferred charges and accrued income | 490/1 | €2,472 | €7,034 | +€4,562 | +185% |
| Total equity and liabilities | 10/49 | €193,867 | €181,884 | -€11,983 | -6.2% |
| Equity | 10/15 | €170,087 | €62,768 | -€107,319 | -63.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,087 | €57,768 | -€107,319 | -65.0% |
| Amounts payable | 17/49 | €23,780 | €119,116 | +€95,336 | +401% |
| Amounts payable within one year | 42/48 | €23,656 | €119,116 | +€95,460 | +404% |
| Trade debts | 44 | €2,808 | €2,106 | -€702 | -25.0% |
| Suppliers | 440/4 | €2,808 | €2,106 | -€702 | -25.0% |
| Taxes, remuneration and social security | 45 | €14,861 | €8,730 | -€6,131 | -41.3% |
| Taxes | 450/3 | €14,861 | €8,730 | -€6,131 | -41.3% |
| Other amounts payable | 47/48 | €5,987 | €108,280 | +€102,293 | +1,709% |
| Accrued charges and deferred income | 492/3 | €124 | - | -€124 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358 | €358 | = | 0.0% |
| Other operating charges | 640/8 | €200 | - | -€200 | |
| Gross operating margin | 9900 | €41,091 | -€5,686 | -€46,777 | |
| Operating profit (loss) | 9901 | €40,533 | -€6,044 | -€46,577 | |
| Financial income | 75/76B | €1,493 | €988 | -€505 | -33.8% |
| Recurring financial income | 75 | €1,493 | €988 | -€505 | -33.8% |
| Financial charges | 65/66B | €2,056 | €2,131 | +€76 | +3.7% |
| Recurring financial charges | 65 | €2,056 | €2,131 | +€76 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €39,970 | -€7,187 | -€47,158 | |
| Income taxes | 67/77 | €8,448 | €132 | -€8,316 | -98.4% |
| Profit (loss) for the period | 9904 | €31,522 | -€7,319 | -€38,842 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,522 | -€7,319 | -€38,842 |
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 17 October 2026 via checked.be.