MEGALIFE: 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.
What changed
MEGALIFE
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€960,411
2024 · €127,411+€833,000
Equity
€2.0m
2024 · €1.0m+€960,411
Cash
€82,452
2024 · €70,168+€12,284
Balance sheet total
€7.6m
2024 · €6.7m+€887,018
Largest movements
Assets
- Financial fixed assets +€710,460
up €710,460 (+17.2%), from €4.1m to €4.8m
- Tangible fixed assets +€118,242
up €118,242 (+5.2%), from €2.3m to €2.4m
of which Land and buildings: +€118,894
Equity and liabilities
- Trade debts -€1.2m
down €1.2m (-92.0%), from €1.3m to €103,663
- Profit (loss) carried forward +€944,115
up €944,115 (+129%), from €730,148 to €1.7m
- Debts after one year +€908,475
up €908,475 (+25.3%), from €3.6m to €4.5m
of which Financial debts: +€770,643
- Short-term financial debts +€200,000
up €200,000 (+57.1%), from €350,000 to €550,000
Income statement
- Financial income +€886,471
up €886,471 (+600%), from €147,824 to €1.0m
- Gross operating margin +€55,151
up €55,151 (+22.6%), from €243,939 to €299,090
- Staff costs +€53,390
new in 2025: €53,390
- Write-downs +€51,297
new in 2025: €51,297
- Depreciation +€23,665
up €23,665 (+17.0%), from €139,270 to €162,935
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.
Result 2024
€127,411
Gross operating margin
+€55,151
Staff costs
-€53,390
Depreciation
-€23,665
Write-downs
-€51,297
Other operating charges
+€5,294
Financial income
+€886,471
Financial charges
-€8,655
Taxes
+€1,842
Deferred taxes and other
+€21,250
Result 2025
€960,411
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€90,963
Investment
-€999,303
Financing
+€1.1m
Cash 2024
€70,168
From operations (derived)
-€90,963
Net result for the year
+€960,411
Depreciation
+€162,935
Receivables within one year
-€34,967
Deferred charges and accrued income
-€3,398
Provisions
+€5,432
Trade debts
-€1.2m
Tax, wage and social debts
+€19,282
Smaller working-capital items
-€2,411
Investment (derived)
-€999,303
Investment in fixed assets (net)
-€999,303
Financing
+€1.1m
Debts after one year
+€908,475
Current portion of long-term debt
-€5,926
Short-term financial debts
+€200,000
Cash 2025
€82,452
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,664,292 | €7,551,311 | +€887,018 | +13.3% |
| Fixed assets | 21/28 | €6,412,301 | €7,248,669 | +€836,369 | +13.0% |
| Intangible fixed assets | 21 | - | €7,667 | +€7,667 | |
| Tangible fixed assets | 22/27 | €2,288,585 | €2,406,826 | +€118,242 | +5.2% |
| Land and buildings | 22 | €2,266,893 | €2,385,787 | +€118,894 | +5.2% |
| Furniture and vehicles | 24 | €6,379 | €5,726 | -€653 | -10.2% |
| Assets under construction and advance payments | 27 | €15,313 | €15,313 | = | 0.0% |
| Financial fixed assets | 28 | €4,123,716 | €4,834,176 | +€710,460 | +17.2% |
| Current assets | 29/58 | €251,992 | €302,641 | +€50,650 | +20.1% |
| Amounts receivable within one year | 40/41 | €181,824 | €216,791 | +€34,967 | +19.2% |
| Trade receivables | 40 | €147,038 | €206,720 | +€59,682 | +40.6% |
| Other amounts receivable | 41 | €34,786 | €10,071 | -€24,715 | -71.0% |
| Cash at bank and in hand | 54/58 | €70,168 | €82,452 | +€12,284 | +17.5% |
| Deferred charges and accrued income | 490/1 | - | €3,398 | +€3,398 | |
| Total equity and liabilities | 10/49 | €6,664,292 | €7,551,311 | +€887,018 | +13.3% |
| Equity | 10/15 | €1,037,846 | €1,998,257 | +€960,411 | +92.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €289,099 | €305,395 | +€16,296 | +5.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €287,239 | €303,535 | +€16,296 | +5.7% |
| Profit (loss) carried forward | 14 | €730,148 | €1,674,263 | +€944,115 | +129% |
| Provisions and deferred taxes | 16 | €292,100 | €297,532 | +€5,432 | +1.9% |
| Provisions for liabilities and charges | 160/5 | €207,993 | €207,993 | = | 0.0% |
| Pensions and similar obligations | 160 | €207,993 | €207,993 | = | 0.0% |
| Deferred taxes | 168 | €84,107 | €89,539 | +€5,432 | +6.5% |
| Amounts payable | 17/49 | €5,334,346 | €5,255,521 | -€78,825 | -1.5% |
| Amounts payable after more than one year | 17 | €3,587,523 | €4,495,999 | +€908,475 | +25.3% |
| Financial debts | 170/4 | €1,084,724 | €1,855,367 | +€770,643 | +71.0% |
| Other amounts payable | 178/9 | €2,502,799 | €2,640,632 | +€137,832 | +5.5% |
| Amounts payable within one year | 42/48 | €1,744,673 | €758,855 | -€985,817 | -56.5% |
| Current portion of amounts payable after more than one year | 42 | €85,240 | €79,315 | -€5,926 | -7.0% |
| Financial debts | 43 | €350,000 | €550,000 | +€200,000 | +57.1% |
| Credit institutions | 430/8 | €350,000 | €550,000 | +€200,000 | +57.1% |
| Trade debts | 44 | €1,301,908 | €103,663 | -€1.2m | -92.0% |
| Suppliers | 440/4 | €1,301,908 | €103,663 | -€1.2m | -92.0% |
| Taxes, remuneration and social security | 45 | €6,596 | €25,878 | +€19,282 | +292% |
| Taxes | 450/3 | €6,596 | €20,629 | +€14,033 | +213% |
| Remuneration and social security | 454/9 | - | €5,249 | +€5,249 | |
| Other amounts payable | 47/48 | €928 | - | -€928 | |
| Accrued charges and deferred income | 492/3 | €2,150 | €667 | -€1,483 | -69.0% |
| Non-recurring operating income | 76A | €106,730 | €52,012 | -€54,718 | -51.3% |
| Remuneration, social security and pensions | 62 | - | €53,390 | +€53,390 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139,270 | €162,935 | +€23,665 | +17.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €51,297 | +€51,297 | |
| Other operating charges | 640/8 | €17,679 | €12,385 | -€5,294 | -29.9% |
| Gross operating margin | 9900 | €243,939 | €299,090 | +€55,151 | +22.6% |
| Operating profit (loss) | 9901 | €86,990 | €19,083 | -€67,907 | -78.1% |
| Financial income | 75/76B | €147,824 | €1,034,294 | +€886,471 | +600% |
| Recurring financial income | 75 | €147,824 | €1,034,294 | +€886,471 | +600% |
| Financial charges | 65/66B | €59,254 | €67,909 | +€8,655 | +14.6% |
| Recurring financial charges | 65 | €55,743 | €67,909 | +€12,165 | +21.8% |
| Non-recurring financial charges | 66B | €3,510 | - | -€3,510 | |
| Profit (loss) for the period before taxes | 9903 | €175,560 | €985,468 | +€809,908 | +461% |
| Transfer from deferred taxes | 780 | - | €7,571 | +€7,571 | |
| Transfer to deferred taxes | 680 | €26,683 | €13,003 | -€13,680 | -51.3% |
| Income taxes | 67/77 | €21,467 | €19,625 | -€1,842 | -8.6% |
| Profit (loss) for the period | 9904 | €127,411 | €960,411 | +€833,000 | +654% |
| Transfer from tax-exempt reserves | 789 | - | €22,713 | +€22,713 | |
| Transfer to tax-exempt reserves | 689 | €80,048 | €39,009 | -€41,039 | -51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €47,363 | €944,115 | +€896,752 | +1,893% |
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 13 October 2026 via checked.be.