MEGAPLANT: 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.
MEGAPLANT
Largest movements
- Tangible fixed assets -€75,270
down €75,270 (-11.8%), from €638,577 to €563,307
- Receivables within one year +€54,003
up €54,003 (+4.5%), from €1.2m to €1.2m
of which Trade receivables: +€44,556
- Trade debts -€18,965
down €18,965 (-92.0%), from €20,608 to €1,643
- Gross operating margin +€10,508
up €10,508 (+14.3%), from €73,350 to €83,858
- Depreciation +€9,100
up €9,100 (+13.1%), from €69,550 to €78,651
- Financial charges -€1,435
down €1,435 (-87.9%), from €1,632 to €197
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 | €1,842,504 | €1,827,898 | -€14,606 | -0.8% |
| Fixed assets | 21/28 | €638,577 | €563,307 | -€75,270 | -11.8% |
| Tangible fixed assets | 22/27 | €638,577 | €563,307 | -€75,270 | -11.8% |
| Land and buildings | 22 | €435,437 | €404,457 | -€30,979 | -7.1% |
| Plant, machinery and equipment | 23 | €136,877 | €103,574 | -€33,303 | -24.3% |
| Furniture and vehicles | 24 | €2,503 | €2,191 | -€313 | -12.5% |
| Other tangible fixed assets | 26 | €63,760 | €53,085 | -€10,675 | -16.7% |
| Current assets | 29/58 | €1,203,927 | €1,264,591 | +€60,664 | +5.0% |
| Amounts receivable within one year | 40/41 | €1,195,596 | €1,249,599 | +€54,003 | +4.5% |
| Trade receivables | 40 | €107,143 | €151,699 | +€44,556 | +41.6% |
| Other amounts receivable | 41 | €1,088,453 | €1,097,900 | +€9,447 | +0.9% |
| Cash at bank and in hand | 54/58 | €5,836 | €12,240 | +€6,404 | +109.7% |
| Deferred charges and accrued income | 490/1 | €2,495 | €2,752 | +€257 | +10.3% |
| Total equity and liabilities | 10/49 | €1,842,504 | €1,827,898 | -€14,606 | -0.8% |
| Equity | 10/15 | €1,821,744 | €1,823,945 | +€2,201 | +0.1% |
| Contributions | 10/11 | €490,000 | €490,000 | = | 0.0% |
| Capital | 10 | €490,000 | €490,000 | = | 0.0% |
| Issued capital | 100 | €490,000 | €490,000 | = | 0.0% |
| Reserves | 13 | €1,331,744 | €1,333,945 | +€2,201 | +0.2% |
| Non-distributable reserves | 130/1 | €49,000 | €49,000 | = | 0.0% |
| Legal reserve | 130 | €49,000 | €49,000 | = | 0.0% |
| Distributable reserves | 133 | €1,282,744 | €1,284,945 | +€2,201 | +0.2% |
| Amounts payable | 17/49 | €20,760 | €3,953 | -€16,807 | -81.0% |
| Amounts payable within one year | 42/48 | €20,760 | €3,953 | -€16,807 | -81.0% |
| Trade debts | 44 | €20,608 | €1,643 | -€18,965 | -92.0% |
| Suppliers | 440/4 | €20,608 | €1,643 | -€18,965 | -92.0% |
| Taxes, remuneration and social security | 45 | €152 | €2,310 | +€2,158 | +1422.2% |
| Taxes | 450/3 | €152 | €2,310 | +€2,158 | +1422.2% |
| Non-recurring operating income | 76A | €25,000 | €40,000 | +€15,000 | +60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,550 | €78,651 | +€9,100 | +13.1% |
| Other operating charges | 640/8 | €16,191 | €16,692 | +€501 | +3.1% |
| Gross operating margin | 9900 | €73,350 | €83,858 | +€10,508 | +14.3% |
| Operating profit (loss) | 9901 | -€12,391 | -€11,485 | +€906 | +7.3% |
| Financial income | 75/76B | €14,581 | €14,684 | +€104 | +0.7% |
| Recurring financial income | 75 | €14,581 | €14,684 | +€104 | +0.7% |
| Financial charges | 65/66B | €1,632 | €197 | -€1,435 | -87.9% |
| Recurring financial charges | 65 | €1,632 | €197 | -€1,435 | -87.9% |
| Profit (loss) for the period before taxes | 9903 | €557 | €3,002 | +€2,445 | +439.1% |
| Income taxes | 67/77 | €152 | €801 | +€649 | +428.0% |
| Profit (loss) for the period | 9904 | €405 | €2,201 | +€1,796 | +443.3% |
| Profit (loss) for the period to be appropriated | 9905 | €405 | €2,201 | +€1,796 | +443.3% |
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 3 October 2026 via checked.be.