MEESSEN JP: 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.
MEESSEN JP
Largest movements
- Cash +€83,215
up €83,215 (+116%), from €72,047 to €155,262
mainly Depreciation (+€55,595) and Net result for the year (+€47,435)
- Tangible fixed assets -€55,595
down €55,595 (-6.8%), from €815,075 to €759,480
- Reserves +€47,200
up €47,200 (+4.6%), from €1.0m to €1.1m
- Gross operating margin -€15,623
down €15,623 (-9.6%), from €163,429 to €147,806
- Financial charges -€5,899
down €5,899 (-40.8%), from €14,458 to €8,559
- Taxes -€1,948
down €1,948 (-7.5%), from €25,982 to €24,033
- Financial income +€1,835
up €1,835, from €0 to €1,835
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 | €1,250,733 | €1,278,487 | +€27,755 | +2.2% |
| Fixed assets | 21/28 | €1,174,520 | €1,118,926 | -€55,595 | -4.7% |
| Tangible fixed assets | 22/27 | €815,075 | €759,480 | -€55,595 | -6.8% |
| Land and buildings | 22 | €815,075 | €759,480 | -€55,595 | -6.8% |
| Financial fixed assets | 28 | €359,446 | €359,446 | = | 0.0% |
| Current assets | 29/58 | €76,212 | €159,561 | +€83,349 | +109% |
| Amounts receivable within one year | 40/41 | €1,245 | €1,259 | +€14 | +1.1% |
| Trade receivables | 40 | €0 | €292 | +€292 | |
| Other amounts receivable | 41 | €1,245 | €967 | -€278 | -22.4% |
| Cash at bank and in hand | 54/58 | €72,047 | €155,262 | +€83,215 | +116% |
| Deferred charges and accrued income | 490/1 | €2,920 | €3,041 | +€121 | +4.1% |
| Total equity and liabilities | 10/49 | €1,250,733 | €1,278,487 | +€27,755 | +2.2% |
| Equity | 10/15 | €1,074,397 | €1,121,832 | +€47,435 | +4.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,033,500 | €1,080,700 | +€47,200 | +4.6% |
| Distributable reserves | 133 | €1,033,500 | €1,080,700 | +€47,200 | +4.6% |
| Profit (loss) carried forward | 14 | €15,897 | €16,132 | +€235 | +1.5% |
| Amounts payable | 17/49 | €176,335 | €156,655 | -€19,680 | -11.2% |
| Amounts payable after more than one year | 17 | €9,865 | €10,280 | +€415 | +4.2% |
| Other amounts payable | 178/9 | €9,865 | €10,280 | +€415 | +4.2% |
| Amounts payable within one year | 42/48 | €153,470 | €135,287 | -€18,182 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,990 | €1,357 | -€633 | -31.8% |
| Suppliers | 440/4 | €1,990 | €1,357 | -€633 | -31.8% |
| Taxes, remuneration and social security | 45 | €15,383 | €3,194 | -€12,189 | -79.2% |
| Taxes | 450/3 | €15,383 | €3,194 | -€12,189 | -79.2% |
| Other amounts payable | 47/48 | €136,097 | €130,737 | -€5,360 | -3.9% |
| Accrued charges and deferred income | 492/3 | €13,001 | €11,088 | -€1,913 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,595 | €55,595 | = | 0.0% |
| Other operating charges | 640/8 | €12,527 | €14,019 | +€1,493 | +11.9% |
| Gross operating margin | 9900 | €163,429 | €147,806 | -€15,623 | -9.6% |
| Operating profit (loss) | 9901 | €95,308 | €78,192 | -€17,116 | -18.0% |
| Financial income | 75/76B | €0 | €1,835 | +€1,835 | |
| Recurring financial income | 75 | €0 | €1,835 | +€1,835 | |
| Financial charges | 65/66B | €14,458 | €8,559 | -€5,899 | -40.8% |
| Recurring financial charges | 65 | €14,458 | €8,559 | -€5,899 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €80,850 | €71,468 | -€9,382 | -11.6% |
| Income taxes | 67/77 | €25,982 | €24,033 | -€1,948 | -7.5% |
| Profit (loss) for the period | 9904 | €54,868 | €47,435 | -€7,434 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,868 | €47,435 | -€7,434 | -13.5% |
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 31 October 2026 via checked.be.