MEGAPOOL: 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.
MEGAPOOL
Largest movements
- Receivables within one year +€21,271
up €21,271 (+45.7%), from €46,553 to €67,824
of which Other amounts receivable: +€20,844
- Receivables after one year -€13,703
down €13,703 (-14.6%), from €94,120 to €80,417
- Cash +€11,788
up €11,788 (+19.5%), from €60,471 to €72,259
mainly Net result for the year (+€31,786) and Tax, wage and social debts (+€18,870)
- Tax, wage and social debts +€18,870
up €18,870 (+127.5%), from €14,797 to €33,667
of which Taxes: +€13,870
- Accrued charges and deferred income -€13,143
down €13,143 (-51.0%), from €25,755 to €12,612
- Other debts +€8,580
up €8,580 (+55.0%), from €15,600 to €24,180
- Current portion of long-term debt -€7,742
no longer reported in 2024 (was €7,742)
- Trade debts +€6,656
up €6,656 (+159.7%), from €4,167 to €10,823
- Gross operating margin +€41,804
up €41,804 (+293.6%), from €14,238 to €56,042
- Taxes +€13,029
up €13,029 (+1232.6%), from €1,057 to €14,086
- Depreciation -€6,886
down €6,886 (-87.6%), from €7,862 to €976
- Financial charges +€2,046
up €2,046 (+226.1%), from €905 to €2,951
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €209,113 | €229,939 | +€20,826 | +10.0% |
| Fixed assets | 21/28 | €5,111 | €5,328 | +€217 | +4.2% |
| Tangible fixed assets | 22/27 | €2,611 | €2,828 | +€217 | +8.3% |
| Plant, machinery and equipment | 23 | €2,611 | €2,828 | +€217 | +8.3% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €204,002 | €224,611 | +€20,609 | +10.1% |
| Amounts receivable after more than one year | 29 | €94,120 | €80,417 | -€13,703 | -14.6% |
| Other amounts receivable | 291 | €94,120 | €80,417 | -€13,703 | -14.6% |
| Stocks and contracts in progress | 3 | €1,163 | €990 | -€173 | -14.9% |
| Stocks | 30/36 | €1,163 | €990 | -€173 | -14.9% |
| Amounts receivable within one year | 40/41 | €46,553 | €67,824 | +€21,271 | +45.7% |
| Trade receivables | 40 | €1,104 | €1,531 | +€427 | +38.7% |
| Other amounts receivable | 41 | €45,449 | €66,293 | +€20,844 | +45.9% |
| Cash at bank and in hand | 54/58 | €60,471 | €72,259 | +€11,788 | +19.5% |
| Deferred charges and accrued income | 490/1 | €1,695 | €3,121 | +€1,426 | +84.1% |
| Total equity and liabilities | 10/49 | €209,113 | €229,939 | +€20,826 | +10.0% |
| Equity | 10/15 | €141,052 | €148,657 | +€7,605 | +5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €123,647 | €130,057 | +€6,410 | +5.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €121,787 | €128,197 | +€6,410 | +5.3% |
| Profit (loss) carried forward | 14 | -€1,195 | - | +€1,195 | |
| Amounts payable | 17/49 | €68,061 | €81,282 | +€13,221 | +19.4% |
| Amounts payable within one year | 42/48 | €42,306 | €68,670 | +€26,364 | +62.3% |
| Current portion of amounts payable after more than one year | 42 | €7,742 | - | -€7,742 | |
| Trade debts | 44 | €4,167 | €10,823 | +€6,656 | +159.7% |
| Suppliers | 440/4 | €4,167 | €10,823 | +€6,656 | +159.7% |
| Taxes, remuneration and social security | 45 | €14,797 | €33,667 | +€18,870 | +127.5% |
| Taxes | 450/3 | €10,097 | €23,967 | +€13,870 | +137.4% |
| Remuneration and social security | 454/9 | €4,700 | €9,700 | +€5,000 | +106.4% |
| Other amounts payable | 47/48 | €15,600 | €24,180 | +€8,580 | +55.0% |
| Accrued charges and deferred income | 492/3 | €25,755 | €12,612 | -€13,143 | -51.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,862 | €976 | -€6,886 | -87.6% |
| Other operating charges | 640/8 | €7,886 | €8,253 | +€367 | +4.7% |
| Gross operating margin | 9900 | €14,238 | €56,042 | +€41,804 | +293.6% |
| Operating profit (loss) | 9901 | -€1,510 | €46,813 | +€48,323 | |
| Financial income | 75/76B | €2,277 | €2,010 | -€267 | -11.7% |
| Recurring financial income | 75 | €2,277 | €2,010 | -€267 | -11.7% |
| Financial charges | 65/66B | €905 | €2,951 | +€2,046 | +226.1% |
| Recurring financial charges | 65 | €905 | €2,951 | +€2,046 | +226.1% |
| Profit (loss) for the period before taxes | 9903 | -€138 | €45,872 | +€46,010 | |
| Income taxes | 67/77 | €1,057 | €14,086 | +€13,029 | +1232.6% |
| Profit (loss) for the period | 9904 | -€1,195 | €31,786 | +€32,981 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,195 | €31,786 | +€32,981 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.