MEM CONSTRUCT: 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.
MEM CONSTRUCT
Largest movements
- Cash -€25,349
down €25,349 (-53.9%), from €47,042 to €21,693
mainly Receivables within one year (-€20,839) and Tax, wage and social debts (-€2,738)
- Receivables within one year +€20,839
new in 2025: €20,839
- Tax, wage and social debts -€2,738
no longer reported in 2025 (was €2,738)
- Profit (loss) carried forward -€1,822
down €1,822 (-27.2%), from -€6,696 to -€8,517
- Depreciation -€2,390
no longer reported in 2025 (was €2,390)
- Gross operating margin +€1,234
up €1,234 (+36.3%), from -€3,403 to -€2,170
- Other operating charges -€772
no longer reported in 2025 (was €772)
- Financial income +€391
new in 2025: €391
- Financial charges -€88
down €88 (-67.3%), from €131 to €43
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 | €47,042 | €42,533 | -€4,510 | -9.6% |
| Current assets | 29/58 | €47,042 | €42,533 | -€4,510 | -9.6% |
| Amounts receivable within one year | 40/41 | - | €20,839 | +€20,839 | |
| Other amounts receivable | 41 | - | €20,839 | +€20,839 | |
| Cash at bank and in hand | 54/58 | €47,042 | €21,693 | -€25,349 | -53.9% |
| Total equity and liabilities | 10/49 | €47,042 | €42,533 | -€4,510 | -9.6% |
| Equity | 10/15 | €43,304 | €41,483 | -€1,822 | -4.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,696 | -€8,517 | -€1,822 | -27.2% |
| Amounts payable | 17/49 | €3,738 | €1,050 | -€2,688 | -71.9% |
| Amounts payable within one year | 42/48 | €2,738 | - | -€2,738 | |
| Taxes, remuneration and social security | 45 | €2,738 | - | -€2,738 | |
| Taxes | 450/3 | €2,738 | - | -€2,738 | |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,050 | +€50 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,390 | - | -€2,390 | |
| Other operating charges | 640/8 | €772 | - | -€772 | |
| Gross operating margin | 9900 | -€3,403 | -€2,170 | +€1,234 | +36.3% |
| Operating profit (loss) | 9901 | -€6,565 | -€2,170 | +€4,395 | +67.0% |
| Financial income | 75/76B | - | €391 | +€391 | |
| Recurring financial income | 75 | - | €391 | +€391 | |
| Financial charges | 65/66B | €131 | €43 | -€88 | -67.3% |
| Recurring financial charges | 65 | €131 | €43 | -€88 | -67.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,696 | -€1,822 | +€4,874 | +72.8% |
| Profit (loss) for the period | 9904 | -€6,696 | -€1,822 | +€4,874 | +72.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,696 | -€1,822 | +€4,874 | +72.8% |
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 7 October 2026 via checked.be.