MEESTERSCHOLLIER: 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.
MEESTERSCHOLLIER
Largest movements
- Cash -€87,340
down €87,340 (-47.4%), from €184,152 to €96,812
mainly Contributions, distributions and other (-€69,804) and Deferred charges and accrued income (-€34,262)
- Deferred charges and accrued income +€34,262
up €34,262 (+902%), from €3,797 to €38,059
- Tangible fixed assets +€15,143
up €15,143 (+61.6%), from €24,565 to €39,708
of which Land and buildings: +€15,551
- Tax, wage and social debts -€27,965
down €27,965 (-80.3%), from €34,815 to €6,850
- Reserves -€26,917
down €26,917 (-14.4%), from €186,488 to €159,571
- Other debts +€17,376
up €17,376 (+1,966%), from €884 to €18,259
- Trade debts -€3,541
down €3,541 (-82.8%), from €4,276 to €735
- Gross operating margin -€38,741
down €38,741 (-35.3%), from €109,619 to €70,878
- Taxes -€13,999
down €13,999 (-44.0%), from €31,784 to €17,785
- Other operating charges +€5,087
up €5,087 (+532%), from €956 to €6,043
- Depreciation +€1,303
up €1,303 (+28.8%), from €4,517 to €5,820
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 | €313,564 | €272,517 | -€41,047 | -13.1% |
| Fixed assets | 21/28 | €24,565 | €39,708 | +€15,143 | +61.6% |
| Tangible fixed assets | 22/27 | €24,565 | €39,708 | +€15,143 | +61.6% |
| Land and buildings | 22 | - | €15,551 | +€15,551 | |
| Plant, machinery and equipment | 23 | €1,666 | €1,830 | +€165 | +9.9% |
| Furniture and vehicles | 24 | €11,486 | €11,661 | +€176 | +1.5% |
| Other tangible fixed assets | 26 | €11,413 | €10,666 | -€748 | -6.6% |
| Current assets | 29/58 | €288,999 | €232,809 | -€56,190 | -19.4% |
| Amounts receivable after more than one year | 29 | €70,370 | €70,370 | = | 0.0% |
| Other amounts receivable | 291 | €70,370 | €70,370 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,680 | €27,568 | -€3,112 | -10.1% |
| Trade receivables | 40 | €22,682 | €20,303 | -€2,378 | -10.5% |
| Other amounts receivable | 41 | €7,999 | €7,265 | -€734 | -9.2% |
| Cash at bank and in hand | 54/58 | €184,152 | €96,812 | -€87,340 | -47.4% |
| Deferred charges and accrued income | 490/1 | €3,797 | €38,059 | +€34,262 | +902% |
| Total equity and liabilities | 10/49 | €313,564 | €272,517 | -€41,047 | -13.1% |
| Equity | 10/15 | €273,590 | €246,673 | -€26,917 | -9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €186,488 | €159,571 | -€26,917 | -14.4% |
| Distributable reserves | 133 | €186,488 | €159,571 | -€26,917 | -14.4% |
| Profit (loss) carried forward | 14 | €68,502 | €68,502 | = | 0.0% |
| Amounts payable | 17/49 | €39,974 | €25,844 | -€14,130 | -35.3% |
| Amounts payable within one year | 42/48 | €39,974 | €25,844 | -€14,130 | -35.3% |
| Trade debts | 44 | €4,276 | €735 | -€3,541 | -82.8% |
| Suppliers | 440/4 | €4,276 | €735 | -€3,541 | -82.8% |
| Taxes, remuneration and social security | 45 | €34,815 | €6,850 | -€27,965 | -80.3% |
| Taxes | 450/3 | €34,815 | €6,850 | -€27,965 | -80.3% |
| Other amounts payable | 47/48 | €884 | €18,259 | +€17,376 | +1,966% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,517 | €5,820 | +€1,303 | +28.8% |
| Other operating charges | 640/8 | €956 | €6,043 | +€5,087 | +532% |
| Gross operating margin | 9900 | €109,619 | €70,878 | -€38,741 | -35.3% |
| Operating profit (loss) | 9901 | €104,146 | €59,015 | -€45,131 | -43.3% |
| Financial income | 75/76B | €2,131 | €2,031 | -€100 | -4.7% |
| Recurring financial income | 75 | €2,131 | €2,031 | -€100 | -4.7% |
| Financial charges | 65/66B | €376 | €374 | -€2 | -0.5% |
| Recurring financial charges | 65 | €376 | €374 | -€2 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €105,901 | €60,672 | -€45,229 | -42.7% |
| Income taxes | 67/77 | €31,784 | €17,785 | -€13,999 | -44.0% |
| Profit (loss) for the period | 9904 | €74,117 | €42,887 | -€31,230 | -42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €74,117 | €42,887 | -€31,230 | -42.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.