MEASIL: 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.
MEASIL
Largest movements
- Cash +€9,514
up €9,514 (+36023.3%), from €26 to €9,540
mainly Other debts (+€23,126) and Depreciation (+€8,541)
- Tangible fixed assets -€8,541
down €8,541 (-34.1%), from €25,015 to €16,474
of which Furniture and vehicles: -€7,773
- Receivables within one year -€7,823
down €7,823 (-42.4%), from €18,434 to €10,611
of which Trade receivables: -€6,600
- Receivables after one year -€6,500
down €6,500 (-14.3%), from €45,500 to €39,000
- Reserves -€40,199
down €40,199 (-62.0%), from €64,797 to €24,598
of which Distributable reserves: -€40,199
- Other debts +€23,126
up €23,126 (+355.8%), from €6,500 to €29,626
- Trade debts +€6,295
up €6,295 (+348.0%), from €1,809 to €8,104
- Tax, wage and social debts -€3,064
down €3,064 (-52.3%), from €5,862 to €2,797
of which Taxes: -€3,064
- Gross operating margin -€33,051
down €33,051 (-96.4%), from €34,287 to €1,236
- Taxes -€6,565
down €6,565 (-96.8%), from €6,784 to €219
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.
Cash bridge derived
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 | €91,988 | €78,808 | -€13,180 | -14.3% |
| Fixed assets | 21/28 | €25,015 | €16,474 | -€8,541 | -34.1% |
| Tangible fixed assets | 22/27 | €25,015 | €16,474 | -€8,541 | -34.1% |
| Plant, machinery and equipment | 23 | €2,394 | €1,625 | -€768 | -32.1% |
| Furniture and vehicles | 24 | €22,621 | €14,849 | -€7,773 | -34.4% |
| Current assets | 29/58 | €66,973 | €62,334 | -€4,639 | -6.9% |
| Amounts receivable after more than one year | 29 | €45,500 | €39,000 | -€6,500 | -14.3% |
| Other amounts receivable | 291 | €45,500 | €39,000 | -€6,500 | -14.3% |
| Amounts receivable within one year | 40/41 | €18,434 | €10,611 | -€7,823 | -42.4% |
| Trade receivables | 40 | €12,423 | €5,823 | -€6,600 | -53.1% |
| Other amounts receivable | 41 | €6,011 | €4,788 | -€1,223 | -20.3% |
| Cash at bank and in hand | 54/58 | €26 | €9,540 | +€9,514 | +36023.3% |
| Deferred charges and accrued income | 490/1 | €3,012 | €3,182 | +€170 | +5.6% |
| Total equity and liabilities | 10/49 | €91,988 | €78,808 | -€13,180 | -14.3% |
| Equity | 10/15 | €70,997 | €30,798 | -€40,199 | -56.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €64,797 | €24,598 | -€40,199 | -62.0% |
| 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 | €62,937 | €22,738 | -€40,199 | -63.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,991 | €48,010 | +€27,019 | +128.7% |
| Amounts payable within one year | 42/48 | €20,991 | €48,010 | +€27,019 | +128.7% |
| Financial debts | 43 | €6,821 | €7,483 | +€663 | +9.7% |
| Credit institutions | 430/8 | €6,821 | €7,483 | +€663 | +9.7% |
| Trade debts | 44 | €1,809 | €8,104 | +€6,295 | +348.0% |
| Suppliers | 440/4 | €1,809 | €8,104 | +€6,295 | +348.0% |
| Taxes, remuneration and social security | 45 | €5,862 | €2,797 | -€3,064 | -52.3% |
| Taxes | 450/3 | €5,862 | €2,797 | -€3,064 | -52.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,500 | €29,626 | +€23,126 | +355.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,758 | €8,541 | -€217 | -2.5% |
| Other operating charges | 640/8 | €1,219 | €1,297 | +€78 | +6.4% |
| Gross operating margin | 9900 | €34,287 | €1,236 | -€33,051 | -96.4% |
| Operating profit (loss) | 9901 | €24,310 | -€8,601 | -€32,911 | |
| Financial income | 75/76B | €1,388 | €1,106 | -€282 | -20.3% |
| Recurring financial income | 75 | €1,388 | €1,106 | -€282 | -20.3% |
| Financial charges | 65/66B | €1,667 | €1,734 | +€67 | +4.0% |
| Recurring financial charges | 65 | €1,667 | €1,734 | +€67 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €24,031 | -€9,230 | -€33,261 | |
| Income taxes | 67/77 | €6,784 | €219 | -€6,565 | -96.8% |
| Profit (loss) for the period | 9904 | €17,247 | -€9,449 | -€26,696 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,247 | -€9,449 | -€26,696 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.