MEGALAYA: 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.
MEGALAYA
Largest movements
- Receivables within one year +€16,993
up €16,993 (+55.4%), from €30,667 to €47,661
- Cash -€8,025
down €8,025 (-9.7%), from €82,580 to €74,555
mainly Contributions, distributions and other (-€89,616) and Tax, wage and social debts (-€17,413)
- Other debts +€78,018
up €78,018 (+19,001%), from €411 to €78,429
- Profit (loss) carried forward -€52,907
down €52,907 (-66.5%), from €79,616 to €26,709
- Tax, wage and social debts -€17,413
down €17,413 (-59.5%), from €29,254 to €11,841
- Accrued charges and deferred income +€2,791
up €2,791 (+322%), from €866 to €3,657
- Trade debts -€1,497
down €1,497 (-72.9%), from €2,054 to €557
- Gross operating margin +€11,035
up €11,035 (+29.7%), from €37,157 to €48,192
- Financial charges +€3,528
up €3,528 (+2,080%), from €170 to €3,697
- Taxes -€1,089
down €1,089 (-13.7%), from €7,923 to €6,834
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 | €114,700 | €123,693 | +€8,992 | +7.8% |
| Fixed assets | 21/28 | €1,453 | €893 | -€560 | -38.6% |
| Tangible fixed assets | 22/27 | €453 | €893 | +€440 | +97.2% |
| Furniture and vehicles | 24 | €453 | €893 | +€440 | +97.2% |
| Financial fixed assets | 28 | €1,000 | €0 | -€1,000 | -100% |
| Current assets | 29/58 | €113,248 | €122,800 | +€9,553 | +8.4% |
| Amounts receivable within one year | 40/41 | €30,667 | €47,661 | +€16,993 | +55.4% |
| Trade receivables | 40 | €30,667 | €47,661 | +€16,993 | +55.4% |
| Cash at bank and in hand | 54/58 | €82,580 | €74,555 | -€8,025 | -9.7% |
| Deferred charges and accrued income | 490/1 | - | €585 | +€585 | |
| Total equity and liabilities | 10/49 | €114,700 | €123,693 | +€8,992 | +7.8% |
| Equity | 10/15 | €82,116 | €29,209 | -€52,907 | -64.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,616 | €26,709 | -€52,907 | -66.5% |
| Amounts payable | 17/49 | €32,584 | €94,484 | +€61,900 | +190% |
| Amounts payable within one year | 42/48 | €31,718 | €90,827 | +€59,109 | +186% |
| Trade debts | 44 | €2,054 | €557 | -€1,497 | -72.9% |
| Suppliers | 440/4 | €2,054 | €557 | -€1,497 | -72.9% |
| Taxes, remuneration and social security | 45 | €29,254 | €11,841 | -€17,413 | -59.5% |
| Taxes | 450/3 | €29,254 | €11,841 | -€17,413 | -59.5% |
| Other amounts payable | 47/48 | €411 | €78,429 | +€78,018 | +19,001% |
| Accrued charges and deferred income | 492/3 | €866 | €3,657 | +€2,791 | +322% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €433 | €552 | +€119 | +27.4% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €37,157 | €48,192 | +€11,035 | +29.7% |
| Operating profit (loss) | 9901 | €36,724 | €47,241 | +€10,517 | +28.6% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100% |
| Financial charges | 65/66B | €170 | €3,697 | +€3,528 | +2,080% |
| Recurring financial charges | 65 | €170 | €3,697 | +€3,528 | +2,080% |
| Profit (loss) for the period before taxes | 9903 | €36,564 | €43,543 | +€6,979 | +19.1% |
| Income taxes | 67/77 | €7,923 | €6,834 | -€1,089 | -13.7% |
| Profit (loss) for the period | 9904 | €28,642 | €36,709 | +€8,068 | +28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,642 | €36,709 | +€8,068 | +28.2% |
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 30 October 2026 via checked.be.