MEGAMAT ELEKTRO: 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.
MEGAMAT ELEKTRO
Largest movements
- Cash -€11,194
down €11,194 (-23.7%), from €47,281 to €36,087
mainly Current portion of long-term debt (-€10,000) and Net result for the year (-€792)
- Tangible fixed assets -€680
down €680 (-25.0%), from €2,720 to €2,040
- Current portion of long-term debt -€10,000
down €10,000 (-100%), from €10,000 to €0
- Profit (loss) carried forward -€792
down €792 (-3.1%), from -€25,551 to -€26,344
- Trade debts -€737
down €737 (-11.6%), from €6,344 to €5,606
- Gross operating margin -€7,536
down €7,536 (-67.0%), from €11,240 to €3,704
- Write-downs -€6,416
down €6,416 (-100%), from €6,416 to €0
- Financial charges -€780
down €780 (-32.8%), from €2,381 to €1,601
- Other operating charges -€623
down €623 (-21.9%), from €2,846 to €2,223
- Depreciation -€115
down €115 (-14.5%), from €795 to €680
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 | €54,938 | €43,523 | -€11,415 | -20.8% |
| Fixed assets | 21/28 | €2,720 | €2,040 | -€680 | -25.0% |
| Tangible fixed assets | 22/27 | €2,720 | €2,040 | -€680 | -25.0% |
| Other tangible fixed assets | 26 | €2,720 | €2,040 | -€680 | -25.0% |
| Current assets | 29/58 | €52,218 | €41,483 | -€10,735 | -20.6% |
| Stocks and contracts in progress | 3 | €2,426 | €2,622 | +€196 | +8.1% |
| Stocks | 30/36 | €2,426 | €2,622 | +€196 | +8.1% |
| Amounts receivable within one year | 40/41 | €2,512 | €2,775 | +€263 | +10.5% |
| Trade receivables | 40 | €2,016 | €2,327 | +€311 | +15.4% |
| Other amounts receivable | 41 | €496 | €447 | -€48 | -9.7% |
| Cash at bank and in hand | 54/58 | €47,281 | €36,087 | -€11,194 | -23.7% |
| Total equity and liabilities | 10/49 | €54,938 | €43,523 | -€11,415 | -20.8% |
| Equity | 10/15 | €13,933 | €13,140 | -€792 | -5.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €20,892 | €20,892 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €19,033 | €19,033 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,551 | -€26,344 | -€792 | -3.1% |
| Amounts payable | 17/49 | €41,006 | €30,383 | -€10,623 | -25.9% |
| Amounts payable within one year | 42/48 | €41,006 | €30,383 | -€10,623 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €0 | -€10,000 | -100% |
| Trade debts | 44 | €6,344 | €5,606 | -€737 | -11.6% |
| Suppliers | 440/4 | €6,344 | €5,606 | -€737 | -11.6% |
| Advances received on contracts in progress | 46 | €9,700 | €9,700 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €306 | €304 | -€3 | -0.8% |
| Taxes | 450/3 | €306 | €304 | -€3 | -0.8% |
| Other amounts payable | 47/48 | €14,656 | €14,773 | +€117 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €795 | €680 | -€115 | -14.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,416 | €0 | -€6,416 | -100% |
| Other operating charges | 640/8 | €2,846 | €2,223 | -€623 | -21.9% |
| Gross operating margin | 9900 | €11,240 | €3,704 | -€7,536 | -67.0% |
| Operating profit (loss) | 9901 | €1,183 | €801 | -€382 | -32.3% |
| Financial income | 75/76B | €33 | €8 | -€25 | -76.2% |
| Recurring financial income | 75 | €33 | €8 | -€25 | -76.2% |
| Financial charges | 65/66B | €2,381 | €1,601 | -€780 | -32.8% |
| Recurring financial charges | 65 | €2,381 | €1,601 | -€780 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,165 | -€792 | +€373 | +32.0% |
| Profit (loss) for the period | 9904 | -€1,165 | -€792 | +€373 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,165 | -€792 | +€373 | +32.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.