MEDITERRANEO: 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.
MEDITERRANEO
Largest movements
- Cash +€27,400
up €27,400 (+67.9%), from €40,343 to €67,742
mainly Depreciation (+€13,068) and Net result for the year (+€12,160)
- Tangible fixed assets -€13,068
down €13,068 (-6.8%), from €191,402 to €178,335
of which Land and buildings: -€10,465
- Reserves +€11,000
up €11,000 (+592%), from €1,859 to €12,859
- Gross operating margin +€12,964
up €12,964 (+56.7%), from €22,861 to €35,825
- Taxes +€3,965
up €3,965 (+415%), from €954 to €4,919
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 | €231,813 | €246,077 | +€14,264 | +6.2% |
| Fixed assets | 21/28 | €191,402 | €178,335 | -€13,068 | -6.8% |
| Tangible fixed assets | 22/27 | €191,402 | €178,335 | -€13,068 | -6.8% |
| Land and buildings | 22 | €172,565 | €162,100 | -€10,465 | -6.1% |
| Plant, machinery and equipment | 23 | €18,838 | €16,235 | -€2,603 | -13.8% |
| Current assets | 29/58 | €40,411 | €67,742 | +€27,332 | +67.6% |
| Cash at bank and in hand | 54/58 | €40,343 | €67,742 | +€27,400 | +67.9% |
| Deferred charges and accrued income | 490/1 | €68 | - | -€68 | |
| Total equity and liabilities | 10/49 | €231,813 | €246,077 | +€14,264 | +6.2% |
| Equity | 10/15 | €225,628 | €237,788 | +€12,160 | +5.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €12,859 | +€11,000 | +592% |
| Distributable reserves | 133 | €1,859 | €12,859 | +€11,000 | +592% |
| Profit (loss) carried forward | 14 | €205,177 | €206,337 | +€1,160 | +0.6% |
| Amounts payable | 17/49 | €6,186 | €8,289 | +€2,104 | +34.0% |
| Amounts payable after more than one year | 17 | €1,575 | €1,575 | = | 0.0% |
| Financial debts | 170/4 | €1,575 | €1,575 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,611 | €5,904 | +€1,294 | +28.1% |
| Trade debts | 44 | - | €30 | +€30 | |
| Suppliers | 440/4 | - | €30 | +€30 | |
| Taxes, remuneration and social security | 45 | €4,611 | €5,874 | +€1,263 | +27.4% |
| Taxes | 450/3 | €4,611 | €5,874 | +€1,263 | +27.4% |
| Accrued charges and deferred income | 492/3 | - | €810 | +€810 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,067 | €13,068 | +€0 | 0.0% |
| Other operating charges | 640/8 | €5,152 | €5,250 | +€98 | +1.9% |
| Gross operating margin | 9900 | €22,861 | €35,825 | +€12,964 | +56.7% |
| Operating profit (loss) | 9901 | €4,642 | €17,507 | +€12,866 | +277% |
| Financial charges | 65/66B | €264 | €428 | +€164 | +62.1% |
| Recurring financial charges | 65 | €264 | €428 | +€164 | +62.1% |
| Profit (loss) for the period before taxes | 9903 | €4,378 | €17,080 | +€12,702 | +290% |
| Income taxes | 67/77 | €954 | €4,919 | +€3,965 | +415% |
| Profit (loss) for the period | 9904 | €3,424 | €12,160 | +€8,737 | +255% |
| Profit (loss) for the period to be appropriated | 9905 | €3,424 | €12,160 | +€8,737 | +255% |
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 30 October 2026 via checked.be.