MEDITERRANIA: 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.
MEDITERRANIA
Largest movements
- Receivables within one year +€7,710
up €7,710 (+122%), from €6,303 to €14,012
of which Trade receivables: +€6,936
- Cash +€6,508
up €6,508 (+12.0%), from €54,276 to €60,784
mainly Other debts (+€8,164) and Tax, wage and social debts (+€7,718)
- Stocks and contracts +€6,491
up €6,491 (+82.9%), from €7,828 to €14,319
- Tangible fixed assets -€3,459
down €3,459 (-17.5%), from €19,807 to €16,349
of which Furniture and vehicles: -€3,043
- Other debts +€8,164
up €8,164 (+13.0%), from €62,733 to €70,897
- Tax, wage and social debts +€7,718
up €7,718 (+77.4%), from €9,976 to €17,695
of which Remuneration and social security: +€5,200
- Profit (loss) carried forward +€4,339
no longer reported in 2025 (was -€4,339)
- Reserves -€1,854
down €1,854 (-46.4%), from €3,995 to €2,140
- Purchases and services -€23,930
down €23,930 (-22.0%), from €108,829 to €84,899
- Turnover -€22,836
down €22,836 (-24.1%), from €94,604 to €71,767
- Gross operating margin +€2,812
up €2,812 (+36.5%), from €7,696 to €10,508
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 | €88,398 | €105,732 | +€17,334 | +19.6% |
| Fixed assets | 21/28 | €19,807 | €16,349 | -€3,459 | -17.5% |
| Tangible fixed assets | 22/27 | €19,807 | €16,349 | -€3,459 | -17.5% |
| Plant, machinery and equipment | 23 | €12,801 | €12,637 | -€164 | -1.3% |
| Furniture and vehicles | 24 | €4,999 | €1,956 | -€3,043 | -60.9% |
| Other tangible fixed assets | 26 | €2,007 | €1,756 | -€251 | -12.5% |
| Current assets | 29/58 | €68,591 | €89,383 | +€20,793 | +30.3% |
| Stocks and contracts in progress | 3 | €7,828 | €14,319 | +€6,491 | +82.9% |
| Stocks | 30/36 | €7,828 | €14,319 | +€6,491 | +82.9% |
| Amounts receivable within one year | 40/41 | €6,303 | €14,012 | +€7,710 | +122% |
| Trade receivables | 40 | €4,703 | €11,639 | +€6,936 | +147% |
| Other amounts receivable | 41 | €1,599 | €2,373 | +€774 | +48.4% |
| Cash at bank and in hand | 54/58 | €54,276 | €60,784 | +€6,508 | +12.0% |
| Deferred charges and accrued income | 490/1 | €184 | €268 | +€84 | +46.0% |
| Total equity and liabilities | 10/49 | €88,398 | €105,732 | +€17,334 | +19.6% |
| Equity | 10/15 | €14,656 | €17,140 | +€2,484 | +17.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €3,995 | €2,140 | -€1,854 | -46.4% |
| Distributable reserves | 133 | €3,995 | €2,140 | -€1,854 | -46.4% |
| Profit (loss) carried forward | 14 | -€4,339 | - | +€4,339 | |
| Amounts payable | 17/49 | €73,742 | €88,592 | +€14,850 | +20.1% |
| Amounts payable within one year | 42/48 | €73,742 | €88,592 | +€14,850 | +20.1% |
| Trade debts | 44 | €1,032 | - | -€1,032 | |
| Suppliers | 440/4 | €1,032 | - | -€1,032 | |
| Taxes, remuneration and social security | 45 | €9,976 | €17,695 | +€7,718 | +77.4% |
| Taxes | 450/3 | €1,184 | €3,702 | +€2,518 | +213% |
| Remuneration and social security | 454/9 | €8,793 | €13,993 | +€5,200 | +59.1% |
| Other amounts payable | 47/48 | €62,733 | €70,897 | +€8,164 | +13.0% |
| Turnover | 70 | €94,604 | €71,767 | -€22,836 | -24.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €108,829 | €84,899 | -€23,930 | -22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,411 | €5,221 | -€190 | -3.5% |
| Other operating charges | 640/8 | €1,627 | €1,169 | -€458 | -28.2% |
| Gross operating margin | 9900 | €7,696 | €10,508 | +€2,812 | +36.5% |
| Operating profit (loss) | 9901 | €659 | €4,119 | +€3,460 | +525% |
| Financial charges | 65/66B | €139 | €147 | +€8 | +5.6% |
| Recurring financial charges | 65 | €139 | €147 | +€8 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €519 | €3,972 | +€3,452 | +665% |
| Income taxes | 67/77 | €758 | €1,488 | +€730 | +96.3% |
| Profit (loss) for the period | 9904 | -€238 | €2,484 | +€2,723 | |
| Profit (loss) for the period to be appropriated | 9905 | -€238 | €2,484 | +€2,723 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.