MEGA: 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.
MEGA
Largest movements
- Tangible fixed assets -€22,409
no longer reported in 2025 (was €22,409)
- Profit (loss) carried forward -€21,888
down €21,888 (-8.3%), from -€263,565 to -€285,453
- Investment grants -€1,515
down €1,515 (-6.9%), from €21,962 to €20,447
- Other debts +€986
up €986 (+1.5%), from €66,916 to €67,902
- Trade debts -€440
no longer reported in 2025 (was €440)
- Tax, wage and social debts +€440
new in 2025: €440
- Gross operating margin -€947
new in 2025: -€947
- Depreciation +€854
up €854 (+4.0%), from €21,556 to €22,409
- Other operating charges -€394
no longer reported in 2025 (was €394)
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.
Cash bridge derived
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 | €22,604 | €188 | -€22,416 | -99.2% |
| Fixed assets | 21/28 | €22,409 | - | -€22,409 | |
| Tangible fixed assets | 22/27 | €22,409 | - | -€22,409 | |
| Land and buildings | 22 | €22,409 | - | -€22,409 | |
| Current assets | 29/58 | €194 | €188 | -€7 | -3.5% |
| Amounts receivable within one year | 40/41 | €105 | €105 | = | 0.0% |
| Other amounts receivable | 41 | €105 | €105 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €89 | €83 | -€7 | -7.5% |
| Total equity and liabilities | 10/49 | €22,604 | €188 | -€22,416 | -99.2% |
| Equity | 10/15 | -€222,788 | -€246,190 | -€23,402 | -10.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | - | €215 | +€215 | |
| Reserves | 13 | €215 | - | -€215 | |
| Non-distributable reserves | 130/1 | €215 | - | -€215 | |
| Reserves not available under the articles | 1311 | €215 | - | -€215 | |
| Profit (loss) carried forward | 14 | -€263,565 | -€285,453 | -€21,888 | -8.3% |
| Investment grants | 15 | €21,962 | €20,447 | -€1,515 | -6.9% |
| Amounts payable | 17/49 | €245,392 | €246,378 | +€986 | +0.4% |
| Amounts payable after more than one year | 17 | €178,036 | €178,036 | = | 0.0% |
| Financial debts | 170/4 | €178,036 | €178,036 | = | 0.0% |
| Amounts payable within one year | 42/48 | €67,356 | €68,342 | +€986 | +1.5% |
| Trade debts | 44 | €440 | - | -€440 | |
| Suppliers | 440/4 | €440 | - | -€440 | |
| Taxes, remuneration and social security | 45 | - | €440 | +€440 | |
| Taxes | 450/3 | - | €440 | +€440 | |
| Other amounts payable | 47/48 | €66,916 | €67,902 | +€986 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,556 | €22,409 | +€854 | +4.0% |
| Other operating charges | 640/8 | €394 | - | -€394 | |
| Gross operating margin | 9900 | - | -€947 | -€947 | |
| Operating profit (loss) | 9901 | -€21,950 | -€23,356 | -€1,406 | -6.4% |
| Financial income | 75/76B | €1,515 | €1,515 | = | 0.0% |
| Recurring financial income | 75 | €1,515 | €1,515 | = | 0.0% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,482 | -€21,888 | -€1,406 | -6.9% |
| Profit (loss) for the period | 9904 | -€20,482 | -€21,888 | -€1,406 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,482 | -€21,888 | -€1,406 | -6.9% |
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 3 October 2026 via checked.be.