MEGABRUIN: 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.
MEGABRUIN
Largest movements
- Receivables within one year +€11,278
up €11,278 (+69.9%), from €16,125 to €27,404
of which Other amounts receivable: +€11,945
- Cash +€3,338
up €3,338 (+21.6%), from €15,482 to €18,820
mainly Net result for the year (+€21,466) and Debts after one year (+€3,417)
- Profit (loss) carried forward +€21,466
up €21,466 (+697.8%), from €3,076 to €24,542
- Trade debts -€10,467
no longer reported in 2025 (was €10,467)
- Debts after one year +€3,417
new in 2025: €3,417
- Staff costs +€13,287
new in 2025: €13,287
- Gross operating margin +€6,417
up €6,417 (+11.8%), from €54,297 to €60,714
- Taxes +€5,681
up €5,681 (+30.1%), from €18,852 to €24,533
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 | €32,135 | €46,551 | +€14,416 | +44.9% |
| Fixed assets | 21/28 | €528 | €328 | -€200 | -37.9% |
| Intangible fixed assets | 21 | €528 | €328 | -€200 | -37.9% |
| Current assets | 29/58 | €31,608 | €46,223 | +€14,616 | +46.2% |
| Amounts receivable within one year | 40/41 | €16,125 | €27,404 | +€11,278 | +69.9% |
| Trade receivables | 40 | €2,805 | €2,138 | -€666 | -23.8% |
| Other amounts receivable | 41 | €13,321 | €25,265 | +€11,945 | +89.7% |
| Cash at bank and in hand | 54/58 | €15,482 | €18,820 | +€3,338 | +21.6% |
| Total equity and liabilities | 10/49 | €32,135 | €46,551 | +€14,416 | +44.9% |
| Equity | 10/15 | €21,668 | €43,134 | +€21,466 | +99.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,076 | €24,542 | +€21,466 | +697.8% |
| Amounts payable | 17/49 | €10,467 | €3,417 | -€7,050 | -67.4% |
| Amounts payable after more than one year | 17 | - | €3,417 | +€3,417 | |
| Financial debts | 170/4 | - | €3,417 | +€3,417 | |
| Amounts payable within one year | 42/48 | €10,467 | - | -€10,467 | |
| Trade debts | 44 | €10,467 | - | -€10,467 | |
| Suppliers | 440/4 | €10,467 | - | -€10,467 | |
| Remuneration, social security and pensions | 62 | - | €13,287 | +€13,287 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €200 | = | 0.0% |
| Other operating charges | 640/8 | €357 | €363 | +€7 | +1.9% |
| Gross operating margin | 9900 | €54,297 | €60,714 | +€6,417 | +11.8% |
| Operating profit (loss) | 9901 | €53,741 | €46,864 | -€6,877 | -12.8% |
| Financial charges | 65/66B | €1,073 | €864 | -€209 | -19.5% |
| Recurring financial charges | 65 | €1,073 | €864 | -€209 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €52,667 | €45,999 | -€6,668 | -12.7% |
| Income taxes | 67/77 | €18,852 | €24,533 | +€5,681 | +30.1% |
| Profit (loss) for the period | 9904 | €33,815 | €21,466 | -€12,348 | -36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,815 | €21,466 | -€12,348 | -36.5% |
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 5 October 2026 via checked.be.