MEGA FAYT: 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.
MEGA FAYT
Largest movements
- Receivables within one year +€35,244
up €35,244 (+130%), from €27,103 to €62,347
of which Other amounts receivable: +€28,873
- Cash +€16,431
up €16,431 (+19.8%), from €82,883 to €99,314
mainly Current portion of long-term debt (+€24,000) and Depreciation (+€23,558)
- Tangible fixed assets -€11,558
down €11,558 (-23.4%), from €49,414 to €37,855
of which Furniture and vehicles: -€6,048
- Stocks and contracts -€5,112
down €5,112 (-7.9%), from €64,762 to €59,650
- Current portion of long-term debt +€24,000
new in 2025: €24,000
- Accrued charges and deferred income +€20,400
up €20,400 (+3,756%), from €543 to €20,943
- Tax, wage and social debts +€15,854
up €15,854 (+63.5%), from €24,986 to €40,840
of which Remuneration and social security: +€9,075
- Trade debts -€12,828
down €12,828 (-20.7%), from €61,946 to €49,118
- Profit (loss) carried forward -€9,317
down €9,317 (-7.9%), from €117,745 to €108,428
- Gross operating margin +€55,184
up €55,184 (+35.5%), from €155,250 to €210,434
- Staff costs +€42,381
up €42,381 (+35.4%), from €119,807 to €162,188
- Taxes +€22,192
new in 2025: €22,192
- Financial income -€3,410
no longer reported in 2025 (was €3,410)
- Financial charges +€3,136
up €3,136 (+56.9%), from €5,512 to €8,648
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 | €229,361 | €264,403 | +€35,043 | +15.3% |
| Fixed assets | 21/28 | €53,074 | €41,615 | -€11,458 | -21.6% |
| Tangible fixed assets | 22/27 | €49,414 | €37,855 | -€11,558 | -23.4% |
| Plant, machinery and equipment | 23 | €9,769 | €4,258 | -€5,511 | -56.4% |
| Furniture and vehicles | 24 | €39,645 | €33,598 | -€6,048 | -15.3% |
| Financial fixed assets | 28 | €3,660 | €3,760 | +€100 | +2.7% |
| Current assets | 29/58 | €176,287 | €222,788 | +€46,501 | +26.4% |
| Stocks and contracts in progress | 3 | €64,762 | €59,650 | -€5,112 | -7.9% |
| Stocks | 30/36 | €64,762 | €59,650 | -€5,112 | -7.9% |
| Amounts receivable within one year | 40/41 | €27,103 | €62,347 | +€35,244 | +130% |
| Trade receivables | 40 | €17,839 | €24,211 | +€6,371 | +35.7% |
| Other amounts receivable | 41 | €9,264 | €38,137 | +€28,873 | +312% |
| Cash at bank and in hand | 54/58 | €82,883 | €99,314 | +€16,431 | +19.8% |
| Deferred charges and accrued income | 490/1 | €1,538 | €1,477 | -€62 | -4.0% |
| Total equity and liabilities | 10/49 | €229,361 | €264,403 | +€35,043 | +15.3% |
| Equity | 10/15 | €123,945 | €114,628 | -€9,317 | -7.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,745 | €108,428 | -€9,317 | -7.9% |
| Amounts payable | 17/49 | €105,415 | €149,775 | +€44,360 | +42.1% |
| Amounts payable within one year | 42/48 | €104,872 | €128,832 | +€23,960 | +22.8% |
| Current portion of amounts payable after more than one year | 42 | - | €24,000 | +€24,000 | |
| Financial debts | 43 | €17,301 | €14,874 | -€2,427 | -14.0% |
| Credit institutions | 430/8 | €17,301 | €14,874 | -€2,427 | -14.0% |
| Trade debts | 44 | €61,946 | €49,118 | -€12,828 | -20.7% |
| Suppliers | 440/4 | €61,946 | €49,118 | -€12,828 | -20.7% |
| Taxes, remuneration and social security | 45 | €24,986 | €40,840 | +€15,854 | +63.5% |
| Taxes | 450/3 | - | €6,779 | +€6,779 | |
| Remuneration and social security | 454/9 | €24,986 | €34,061 | +€9,075 | +36.3% |
| Other amounts payable | 47/48 | €639 | - | -€639 | |
| Accrued charges and deferred income | 492/3 | €543 | €20,943 | +€20,400 | +3,756% |
| Non-recurring operating income | 76A | - | €480 | +€480 | |
| Remuneration, social security and pensions | 62 | €119,807 | €162,188 | +€42,381 | +35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,775 | €23,558 | -€2,217 | -8.6% |
| Other operating charges | 640/8 | €1,435 | €3,115 | +€1,681 | +117% |
| Non-recurring operating charges | 66A | €200 | €50 | -€150 | -75.0% |
| Gross operating margin | 9900 | €155,250 | €210,434 | +€55,184 | +35.5% |
| Operating profit (loss) | 9901 | €8,033 | €21,522 | +€13,489 | +168% |
| Financial income | 75/76B | €3,410 | - | -€3,410 | |
| Recurring financial income | 75 | €3,410 | - | -€3,410 | |
| Financial charges | 65/66B | €5,512 | €8,648 | +€3,136 | +56.9% |
| Recurring financial charges | 65 | €5,512 | €8,648 | +€3,136 | +56.9% |
| Profit (loss) for the period before taxes | 9903 | €5,932 | €12,875 | +€6,942 | +117% |
| Income taxes | 67/77 | - | €22,192 | +€22,192 | |
| Profit (loss) for the period | 9904 | €5,932 | -€9,317 | -€15,249 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,932 | -€9,317 | -€15,249 |
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 16 October 2026 via checked.be.