Mejor Accounting: what changed
Mejor Accounting
Largest movements
- Cash +€85,143
up €85,143 (+66.3%), from €128,482 to €213,625
mainly Net result for the year (+€198,834) and Other debts (+€96,015)
- Other debts +€96,015
up €96,015 (+132%), from €72,965 to €168,980
- Tax, wage and social debts -€10,906
down €10,906 (-19.9%), from €54,786 to €43,880
- Gross operating margin -€44,327
down €44,327 (-14.3%), from €310,488 to €266,161
- Taxes -€11,665
down €11,665 (-15.0%), from €78,021 to €66,357
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,232 | €214,375 | +€85,143 | +65.9% |
| Fixed assets | 21/28 | €750 | €750 | = | 0.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €128,482 | €213,625 | +€85,143 | +66.3% |
| Cash at bank and in hand | 54/58 | €128,482 | €213,625 | +€85,143 | +66.3% |
| Total equity and liabilities | 10/49 | €129,232 | €214,375 | +€85,143 | +65.9% |
| Equity | 10/15 | €1,481 | €1,515 | +€34 | +2.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €481 | €515 | +€34 | +7.0% |
| Distributable reserves | 133 | €481 | €515 | +€34 | +7.0% |
| Amounts payable | 17/49 | €127,751 | €212,860 | +€85,109 | +66.6% |
| Amounts payable within one year | 42/48 | €127,751 | €212,860 | +€85,109 | +66.6% |
| Taxes, remuneration and social security | 45 | €54,786 | €43,880 | -€10,906 | -19.9% |
| Taxes | 450/3 | €54,786 | €43,880 | -€10,906 | -19.9% |
| Other amounts payable | 47/48 | €72,965 | €168,980 | +€96,015 | +132% |
| Other operating charges | 640/8 | €341 | €244 | -€96 | -28.3% |
| Gross operating margin | 9900 | €310,488 | €266,161 | -€44,327 | -14.3% |
| Operating profit (loss) | 9901 | €310,147 | €265,917 | -€44,230 | -14.3% |
| Financial income | 75/76B | €1,557 | - | -€1,557 | |
| Recurring financial income | 75 | €1,557 | - | -€1,557 | |
| Financial charges | 65/66B | €712 | €726 | +€14 | +2.0% |
| Recurring financial charges | 65 | €712 | €726 | +€14 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €310,992 | €265,191 | -€45,802 | -14.7% |
| Income taxes | 67/77 | €78,021 | €66,357 | -€11,665 | -15.0% |
| Profit (loss) for the period | 9904 | €232,971 | €198,834 | -€34,137 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €232,971 | €198,834 | -€34,137 | -14.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.