MEHARI: 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.
MEHARI
Largest movements
- Receivables after one year -€75,000
no longer reported in 2025 (was €75,000)
- Receivables within one year +€1,259
up €1,259 (+7.9%), from €15,893 to €17,152
- Profit (loss) carried forward -€73,884
down €73,884 (-88.1%), from €83,866 to €9,982
- Write-downs +€75,000
new in 2025: €75,000
- Gross operating margin +€205
up €205 (+14.6%), from €1,403 to €1,608
- Taxes +€66
up €66 (+18.8%), from €352 to €418
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 | €94,804 | €20,987 | -€73,817 | -77.9% |
| Current assets | 29/58 | €94,804 | €20,987 | -€73,817 | -77.9% |
| Amounts receivable after more than one year | 29 | €75,000 | - | -€75,000 | |
| Other amounts receivable | 291 | €75,000 | - | -€75,000 | |
| Amounts receivable within one year | 40/41 | €15,893 | €17,152 | +€1,259 | +7.9% |
| Other amounts receivable | 41 | €15,893 | €17,152 | +€1,259 | +7.9% |
| Current investments | 50/53 | €3,823 | €3,823 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €88 | €12 | -€76 | -86.4% |
| Total equity and liabilities | 10/49 | €94,804 | €20,987 | -€73,817 | -77.9% |
| Equity | 10/15 | €94,452 | €20,569 | -€73,883 | -78.2% |
| Contributions | 10/11 | €6,197 | €6,198 | +€1 | 0.0% |
| Reserves | 13 | €4,389 | €4,389 | = | 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 | €2,530 | €2,530 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,866 | €9,982 | -€73,884 | -88.1% |
| Amounts payable | 17/49 | €352 | €418 | +€66 | +18.8% |
| Amounts payable within one year | 42/48 | €352 | €418 | +€66 | +18.8% |
| Taxes, remuneration and social security | 45 | €352 | €418 | +€66 | +18.8% |
| Taxes | 450/3 | €352 | €418 | +€66 | +18.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €75,000 | +€75,000 | |
| Gross operating margin | 9900 | €1,403 | €1,608 | +€205 | +14.6% |
| Operating profit (loss) | 9901 | €1,403 | -€73,392 | -€74,795 | |
| Financial charges | 65/66B | €85 | €74 | -€11 | -12.9% |
| Recurring financial charges | 65 | €85 | €74 | -€11 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €1,318 | -€73,466 | -€74,784 | |
| Income taxes | 67/77 | €352 | €418 | +€66 | +18.8% |
| Profit (loss) for the period | 9904 | €966 | -€73,884 | -€74,850 | |
| Profit (loss) for the period to be appropriated | 9905 | €966 | -€73,884 | -€74,850 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.