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MEDIA SYSTEM: 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

MEDIA SYSTEM

BE 0834.458.435
NACE 56.301, Cafés and bars
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€10,031
2024 · -€12,772+€2,741
Equity
-€58,088
2024 · -€48,057-€10,031
Cash
€2,934
2024 · €7,448-€4,514
Balance sheet total
€23,140
2024 · €18,737+€4,403

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€7,468

    up €7,468 (+177.6%), from €4,206 to €11,674

    of which Furniture and vehicles: +€7,635

  • Cash -€4,514

    down €4,514 (-60.6%), from €7,448 to €2,934

    mainly Net result for the year (-€10,031) and Investment in fixed assets (net) (-€9,740)

  • Receivables within one year +€575

    up €575 (+164.5%), from €349 to €924

  • Financial fixed assets +€500

    new in 2025: €500

  • Stocks and contracts +€260

    up €260 (+3.9%), from €6,734 to €6,993

Equity and liabilities
  • Tax, wage and social debts +€11,635

    up €11,635 (+150.3%), from €7,743 to €19,378

    of which Remuneration and social security: +€9,082

  • Profit (loss) carried forward -€10,031

    down €10,031 (-15.0%), from -€66,657 to -€76,688

  • Trade debts +€5,515

    up €5,515 (+13.7%), from €40,268 to €45,783

  • Accrued charges and deferred income -€4,368

    no longer reported in 2025 (was €4,368)

  • Other debts +€1,651

    up €1,651 (+11.5%), from €14,415 to €16,066

Income statement
  • Gross operating margin +€43,716

    up €43,716 (+2311.9%), from €1,891 to €45,607

  • Staff costs +€41,055

    up €41,055 (+420.7%), from €9,760 to €50,815

  • Depreciation +€530

    up €530 (+42.7%), from €1,241 to €1,772

  • Financial charges -€517

    down €517 (-16.0%), from €3,218 to €2,702

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 -€12,772
Gross operating margin +€43,716
Staff costs -€41,055
Depreciation -€530
Other operating charges +€94
Financial charges +€517
Result 2025 -€10,031

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 +€5,226
Investment -€9,740
Financing €0
Cash 2024 €7,448
Net result for the year -€10,031
Depreciation +€1,772
Stocks and contracts -€260
Receivables within one year -€575
Deferred charges and accrued income -€115
Trade debts +€5,515
Tax, wage and social debts +€11,635
Other debts +€1,651
Accrued charges and deferred income -€4,368
Investment in fixed assets (net) -€9,740
Cash 2025 €2,934
Every line side by side 36 lines
Line Code 2024 2025 Change %
Total assets 20/58 €18,737 €23,140 +€4,403 +23.5%
Fixed assets 21/28 €4,206 €12,174 +€7,968 +189.5%
Tangible fixed assets 22/27 €4,206 €11,674 +€7,468 +177.6%
Furniture and vehicles 24 €3,482 €11,117 +€7,635 +219.2%
Other tangible fixed assets 26 €723 €556 -€167 -23.1%
Financial fixed assets 28 - €500 +€500
Current assets 29/58 €14,531 €10,966 -€3,565 -24.5%
Stocks and contracts in progress 3 €6,734 €6,993 +€260 +3.9%
Stocks 30/36 €6,734 €6,993 +€260 +3.9%
Amounts receivable within one year 40/41 €349 €924 +€575 +164.5%
Other amounts receivable 41 €349 €924 +€575 +164.5%
Cash at bank and in hand 54/58 €7,448 €2,934 -€4,514 -60.6%
Deferred charges and accrued income 490/1 - €115 +€115
Total equity and liabilities 10/49 €18,737 €23,140 +€4,403 +23.5%
Equity 10/15 -€48,057 -€58,088 -€10,031 -20.9%
Contributions 10/11 €18,600 €18,600 = 0.0%
Profit (loss) carried forward 14 -€66,657 -€76,688 -€10,031 -15.0%
Amounts payable 17/49 €66,794 €81,228 +€14,434 +21.6%
Amounts payable within one year 42/48 €62,426 €81,228 +€18,802 +30.1%
Trade debts 44 €40,268 €45,783 +€5,515 +13.7%
Suppliers 440/4 €40,268 €45,783 +€5,515 +13.7%
Taxes, remuneration and social security 45 €7,743 €19,378 +€11,635 +150.3%
Taxes 450/3 €2,125 €4,679 +€2,554 +120.2%
Remuneration and social security 454/9 €5,618 €14,700 +€9,082 +161.7%
Other amounts payable 47/48 €14,415 €16,066 +€1,651 +11.5%
Accrued charges and deferred income 492/3 €4,368 - -€4,368
Remuneration, social security and pensions 62 €9,760 €50,815 +€41,055 +420.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,241 €1,772 +€530 +42.7%
Other operating charges 640/8 €444 €350 -€94 -21.2%
Gross operating margin 9900 €1,891 €45,607 +€43,716 +2311.9%
Operating profit (loss) 9901 -€9,554 -€7,329 +€2,225 +23.3%
Financial charges 65/66B €3,218 €2,702 -€517 -16.0%
Recurring financial charges 65 €3,218 €2,702 -€517 -16.0%
Profit (loss) for the period before taxes 9903 -€12,772 -€10,031 +€2,741 +21.5%
Profit (loss) for the period 9904 -€12,772 -€10,031 +€2,741 +21.5%
Profit (loss) for the period to be appropriated 9905 -€12,772 -€10,031 +€2,741 +21.5%

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 29 September 2026 via checked.be.