MEGA PHONE: 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 PHONE
Largest movements
- Cash -€45,046
down €45,046 (-94.1%), from €47,895 to €2,849
mainly Other debts (-€41,379) and Investment in fixed assets (net) (-€22,500)
- Tangible fixed assets +€19,552
up €19,552 (+1529.8%), from €1,278 to €20,830
of which Leasing and similar rights: +€20,232
- Receivables within one year -€952
down €952 (-98.5%), from €966 to €14
- Other debts -€41,379
down €41,379 (-100.0%), from €41,395 to €17
- Reserves +€15,984
up €15,984 (+7855.4%), from €203 to €16,188
- Tax, wage and social debts -€1,660
down €1,660 (-21.3%), from €7,778 to €6,118
of which Remuneration and social security: -€1,500
- Gross operating margin -€18,971
down €18,971 (-42.1%), from €45,073 to €26,103
- Taxes -€5,600
down €5,600 (-46.3%), from €12,085 to €6,486
- Depreciation +€2,268
up €2,268 (+333.6%), from €680 to €2,948
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 | €50,651 | €24,042 | -€26,610 | -52.5% |
| Fixed assets | 21/28 | €1,278 | €20,830 | +€19,552 | +1529.8% |
| Tangible fixed assets | 22/27 | €1,278 | €20,830 | +€19,552 | +1529.8% |
| Plant, machinery and equipment | 23 | €1,278 | €598 | -€680 | -53.2% |
| Leasing and similar rights | 25 | - | €20,232 | +€20,232 | |
| Current assets | 29/58 | €49,373 | €3,212 | -€46,161 | -93.5% |
| Stocks and contracts in progress | 3 | €513 | €349 | -€163 | -31.8% |
| Stocks | 30/36 | €513 | €349 | -€163 | -31.8% |
| Amounts receivable within one year | 40/41 | €966 | €14 | -€952 | -98.5% |
| Other amounts receivable | 41 | €966 | €14 | -€952 | -98.5% |
| Cash at bank and in hand | 54/58 | €47,895 | €2,849 | -€45,046 | -94.1% |
| Total equity and liabilities | 10/49 | €50,651 | €24,042 | -€26,610 | -52.5% |
| Equity | 10/15 | €1,403 | €17,388 | +€15,984 | +1138.9% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €203 | €16,188 | +€15,984 | +7855.4% |
| Distributable reserves | 133 | €203 | €16,188 | +€15,984 | +7855.4% |
| Amounts payable | 17/49 | €49,248 | €6,654 | -€42,594 | -86.5% |
| Amounts payable within one year | 42/48 | €49,248 | €6,654 | -€42,594 | -86.5% |
| Trade debts | 44 | €75 | €519 | +€445 | +596.7% |
| Suppliers | 440/4 | €75 | €519 | +€445 | +596.7% |
| Taxes, remuneration and social security | 45 | €7,778 | €6,118 | -€1,660 | -21.3% |
| Taxes | 450/3 | €6,278 | €6,118 | -€160 | -2.5% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €41,395 | €17 | -€41,379 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €680 | €2,948 | +€2,268 | +333.6% |
| Other operating charges | 640/8 | €569 | €684 | +€115 | +20.2% |
| Gross operating margin | 9900 | €45,073 | €26,103 | -€18,971 | -42.1% |
| Operating profit (loss) | 9901 | €43,824 | €22,470 | -€21,354 | -48.7% |
| Financial charges | 65/66B | €14 | - | -€14 | |
| Recurring financial charges | 65 | €14 | - | -€14 | |
| Profit (loss) for the period before taxes | 9903 | €43,810 | €22,470 | -€21,340 | -48.7% |
| Income taxes | 67/77 | €12,085 | €6,486 | -€5,600 | -46.3% |
| Profit (loss) for the period | 9904 | €31,725 | €15,984 | -€15,741 | -49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,725 | €15,984 | -€15,741 | -49.6% |
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 4 October 2026 via checked.be.