Mebert: 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.
Mebert
Largest movements
- Cash +€18,947
up €18,947 (+168%), from €11,300 to €30,247
mainly Net result for the year (+€32,995) and Investment in fixed assets (net) (+€5,825)
- Tangible fixed assets -€8,053
down €8,053 (-78.6%), from €10,244 to €2,191
of which Furniture and vehicles: -€7,141
- Deferred charges and accrued income +€1,023
up €1,023 (+41.2%), from €2,484 to €3,507
- Stocks and contracts -€723
down €723 (-36.8%), from €1,967 to €1,244
- Reserves +€11,129
up €11,129 (+50.9%), from €21,866 to €32,995
- Other debts +€5,708
up €5,708 (+57.9%), from €9,860 to €15,568
- Trade debts -€4,965
down €4,965 (-60.9%), from €8,159 to €3,194
- Current portion of long-term debt -€3,509
no longer reported in 2025 (was €3,509)
- Tax, wage and social debts +€1,719
up €1,719 (+66.8%), from €2,573 to €4,292
- Gross operating margin +€34,229
up €34,229 (+230%), from €14,886 to €49,115
- Taxes +€6,665
up €6,665 (+154%), from €4,324 to €10,989
- Depreciation -€4,121
down €4,121 (-64.9%), from €6,349 to €2,228
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 | €52,514 | €63,221 | +€10,708 | +20.4% |
| Fixed assets | 21/28 | €10,244 | €2,191 | -€8,053 | -78.6% |
| Tangible fixed assets | 22/27 | €10,244 | €2,191 | -€8,053 | -78.6% |
| Plant, machinery and equipment | 23 | €2,304 | €1,392 | -€912 | -39.6% |
| Furniture and vehicles | 24 | €7,940 | €798 | -€7,141 | -89.9% |
| Current assets | 29/58 | €42,270 | €61,030 | +€18,761 | +44.4% |
| Stocks and contracts in progress | 3 | €1,967 | €1,244 | -€723 | -36.8% |
| Stocks | 30/36 | €1,967 | €1,244 | -€723 | -36.8% |
| Amounts receivable within one year | 40/41 | €26,520 | €26,033 | -€486 | -1.8% |
| Trade receivables | 40 | €23,388 | €23,839 | +€452 | +1.9% |
| Other amounts receivable | 41 | €3,132 | €2,194 | -€938 | -29.9% |
| Cash at bank and in hand | 54/58 | €11,300 | €30,247 | +€18,947 | +168% |
| Deferred charges and accrued income | 490/1 | €2,484 | €3,507 | +€1,023 | +41.2% |
| Total equity and liabilities | 10/49 | €52,514 | €63,221 | +€10,708 | +20.4% |
| Equity | 10/15 | €27,866 | €38,995 | +€11,129 | +39.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €21,866 | €32,995 | +€11,129 | +50.9% |
| Distributable reserves | 133 | €21,866 | €32,995 | +€11,129 | +50.9% |
| Amounts payable | 17/49 | €24,648 | €24,226 | -€422 | -1.7% |
| Amounts payable within one year | 42/48 | €24,101 | €23,054 | -€1,047 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €3,509 | - | -€3,509 | |
| Trade debts | 44 | €8,159 | €3,194 | -€4,965 | -60.9% |
| Suppliers | 440/4 | €8,159 | €3,194 | -€4,965 | -60.9% |
| Taxes, remuneration and social security | 45 | €2,573 | €4,292 | +€1,719 | +66.8% |
| Taxes | 450/3 | €2,573 | €4,292 | +€1,719 | +66.8% |
| Other amounts payable | 47/48 | €9,860 | €15,568 | +€5,708 | +57.9% |
| Accrued charges and deferred income | 492/3 | €547 | €1,172 | +€625 | +114% |
| Non-recurring operating income | 76A | - | €1,414 | +€1,414 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,349 | €2,228 | -€4,121 | -64.9% |
| Other operating charges | 640/8 | €1,394 | €1,505 | +€111 | +7.9% |
| Non-recurring operating charges | 66A | €553 | - | -€553 | |
| Gross operating margin | 9900 | €14,886 | €49,115 | +€34,229 | +230% |
| Operating profit (loss) | 9901 | €6,589 | €45,382 | +€38,793 | +589% |
| Financial income | 75/76B | €112 | €358 | +€247 | +221% |
| Recurring financial income | 75 | €112 | €358 | +€247 | +221% |
| Financial charges | 65/66B | €1,964 | €1,757 | -€207 | -10.6% |
| Recurring financial charges | 65 | €1,964 | €1,757 | -€207 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €4,737 | €43,984 | +€39,247 | +829% |
| Income taxes | 67/77 | €4,324 | €10,989 | +€6,665 | +154% |
| Profit (loss) for the period | 9904 | €413 | €32,995 | +€32,582 | +7,895% |
| Profit (loss) for the period to be appropriated | 9905 | €413 | €32,995 | +€32,582 | +7,895% |
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.