MEGAFISCO: 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.
MEGAFISCO
Largest movements
- Cash +€21,992
up €21,992 (+213.4%), from €10,305 to €32,297
mainly Trade debts (+€10,123) and Net result for the year (+€9,972)
- Tangible fixed assets -€8,007
down €8,007 (-56.8%), from €14,105 to €6,097
of which Furniture and vehicles: -€7,307
- Receivables within one year +€981
up €981 (+21.4%), from €4,587 to €5,568
of which Other amounts receivable: +€3,843
- Trade debts +€10,123
up €10,123 (+150.9%), from €6,709 to €16,832
- Profit (loss) carried forward +€9,972
up €9,972 (+85.9%), from €11,604 to €21,576
- Other debts -€7,641
down €7,641 (-100.0%), from €7,641 to €0
- Tax, wage and social debts +€2,511
up €2,511 (+162.7%), from €1,543 to €4,055
of which Taxes: +€2,511
- Gross operating margin +€12,228
up €12,228 (+99.4%), from €12,300 to €24,529
- Other operating charges +€3,422
up €3,422 (+366.0%), from €935 to €4,357
- Taxes +€1,664
new in 2025: €1,664
- Staff costs +€632
new in 2025: €632
- Depreciation +€499
up €499 (+6.7%), from €7,508 to €8,007
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 | €28,997 | €43,963 | +€14,965 | +51.6% |
| Fixed assets | 21/28 | €14,105 | €6,097 | -€8,007 | -56.8% |
| Tangible fixed assets | 22/27 | €14,105 | €6,097 | -€8,007 | -56.8% |
| Furniture and vehicles | 24 | €7,307 | €0 | -€7,307 | -100.0% |
| Other tangible fixed assets | 26 | €6,797 | €6,097 | -€700 | -10.3% |
| Current assets | 29/58 | €14,893 | €37,865 | +€22,973 | +154.3% |
| Amounts receivable within one year | 40/41 | €4,587 | €5,568 | +€981 | +21.4% |
| Trade receivables | 40 | €4,587 | €1,725 | -€2,862 | -62.4% |
| Other amounts receivable | 41 | €0 | €3,843 | +€3,843 | |
| Cash at bank and in hand | 54/58 | €10,305 | €32,297 | +€21,992 | +213.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €28,997 | €43,963 | +€14,965 | +51.6% |
| Equity | 10/15 | €13,104 | €23,076 | +€9,972 | +76.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,604 | €21,576 | +€9,972 | +85.9% |
| Amounts payable | 17/49 | €15,893 | €20,887 | +€4,993 | +31.4% |
| Amounts payable within one year | 42/48 | €15,893 | €20,887 | +€4,993 | +31.4% |
| Trade debts | 44 | €6,709 | €16,832 | +€10,123 | +150.9% |
| Suppliers | 440/4 | €6,709 | €16,832 | +€10,123 | +150.9% |
| Taxes, remuneration and social security | 45 | €1,543 | €4,055 | +€2,511 | +162.7% |
| Taxes | 450/3 | €1,543 | €4,055 | +€2,511 | +162.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,641 | €0 | -€7,641 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €632 | +€632 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,508 | €8,007 | +€499 | +6.7% |
| Other operating charges | 640/8 | €935 | €4,357 | +€3,422 | +366.0% |
| Gross operating margin | 9900 | €12,300 | €24,529 | +€12,228 | +99.4% |
| Operating profit (loss) | 9901 | €3,858 | €11,533 | +€7,675 | +198.9% |
| Financial income | 75/76B | €0 | €211 | +€211 | +2114400.0% |
| Recurring financial income | 75 | €0 | €211 | +€211 | +2114400.0% |
| Financial charges | 65/66B | €106 | €108 | +€2 | +2.2% |
| Recurring financial charges | 65 | €106 | €108 | +€2 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €3,752 | €11,636 | +€7,884 | +210.1% |
| Income taxes | 67/77 | - | €1,664 | +€1,664 | |
| Profit (loss) for the period | 9904 | €3,752 | €9,972 | +€6,220 | +165.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,752 | €9,972 | +€6,220 | +165.8% |
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.