Mema Machinery & Tools: 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.
Mema Machinery & Tools
Largest movements
- Stocks and contracts +€205,537
up €205,537 (+17.2%), from €1.2m to €1.4m
- Receivables within one year -€125,252
down €125,252 (-14.1%), from €889,872 to €764,620
of which Trade receivables: -€125,275
- Cash +€85,102
up €85,102 (+56.3%), from €151,275 to €236,377
mainly Other debts (+€242,709) and Receivables within one year (+€125,252)
- Tangible fixed assets -€51,480
down €51,480 (-27.5%), from €187,157 to €135,677
of which Furniture and vehicles: -€51,201
- Other debts +€242,709
up €242,709 (+28.1%), from €863,190 to €1.1m
- Profit (loss) carried forward -€82,492
down €82,492 (-12.0%), from €689,600 to €607,109
- Trade debts -€26,664
down €26,664 (-21.1%), from €126,290 to €99,626
- Staff costs +€75,987
up €75,987 (+13.8%), from €549,480 to €625,467
- Gross operating margin +€52,968
up €52,968 (+9.3%), from €570,571 to €623,538
- Financial charges -€34,295
down €34,295 (-67.9%), from €50,502 to €16,207
- Provisions +€24,013
up €24,013 (+86.9%), from -€27,629 to -€3,616
- Other operating charges -€6,726
down €6,726 (-23.1%), from €29,057 to €22,331
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 | €2,426,101 | €2,540,009 | +€113,908 | +4.7% |
| Fixed assets | 21/28 | €187,157 | €135,677 | -€51,480 | -27.5% |
| Tangible fixed assets | 22/27 | €187,157 | €135,677 | -€51,480 | -27.5% |
| Plant, machinery and equipment | 23 | €816 | €538 | -€278 | -34.1% |
| Furniture and vehicles | 24 | €186,341 | €135,139 | -€51,201 | -27.5% |
| Current assets | 29/58 | €2,238,945 | €2,404,332 | +€165,388 | +7.4% |
| Stocks and contracts in progress | 3 | €1,197,798 | €1,403,336 | +€205,537 | +17.2% |
| Stocks | 30/36 | €1,197,798 | €1,403,336 | +€205,537 | +17.2% |
| Amounts receivable within one year | 40/41 | €889,872 | €764,620 | -€125,252 | -14.1% |
| Trade receivables | 40 | €875,316 | €750,041 | -€125,275 | -14.3% |
| Other amounts receivable | 41 | €14,556 | €14,579 | +€24 | +0.2% |
| Cash at bank and in hand | 54/58 | €151,275 | €236,377 | +€85,102 | +56.3% |
| Total equity and liabilities | 10/49 | €2,426,101 | €2,540,009 | +€113,908 | +4.7% |
| Equity | 10/15 | €1,217,600 | €1,135,109 | -€82,492 | -6.8% |
| Contributions | 10/11 | €480,000 | €480,000 | = | 0.0% |
| Capital | 10 | €480,000 | €480,000 | = | 0.0% |
| Issued capital | 100 | €480,000 | €480,000 | = | 0.0% |
| Reserves | 13 | €48,000 | €48,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €48,000 | €48,000 | = | 0.0% |
| Legal reserve | 130 | €48,000 | €48,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €689,600 | €607,109 | -€82,492 | -12.0% |
| Provisions and deferred taxes | 16 | €21,951 | €18,335 | -€3,616 | -16.5% |
| Provisions for liabilities and charges | 160/5 | €21,951 | €18,335 | -€3,616 | -16.5% |
| Major repairs and maintenance | 162 | €21,951 | €18,335 | -€3,616 | -16.5% |
| Amounts payable | 17/49 | €1,186,550 | €1,386,566 | +€200,015 | +16.9% |
| Amounts payable within one year | 42/48 | €1,186,550 | €1,386,566 | +€200,015 | +16.9% |
| Trade debts | 44 | €126,290 | €99,626 | -€26,664 | -21.1% |
| Suppliers | 440/4 | €126,290 | €99,626 | -€26,664 | -21.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €197,071 | €181,041 | -€16,030 | -8.1% |
| Taxes | 450/3 | €83,542 | €59,571 | -€23,971 | -28.7% |
| Remuneration and social security | 454/9 | €113,529 | €121,470 | +€7,941 | +7.0% |
| Other amounts payable | 47/48 | €863,190 | €1,105,899 | +€242,709 | +28.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €620 | €2,729 | +€2,109 | +340.3% |
| Remuneration, social security and pensions | 62 | €549,480 | €625,467 | +€75,987 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,694 | €48,708 | -€1,986 | -3.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€27,629 | -€3,616 | +€24,013 | +86.9% |
| Other operating charges | 640/8 | €29,057 | €22,331 | -€6,726 | -23.1% |
| Gross operating margin | 9900 | €570,571 | €623,538 | +€52,968 | +9.3% |
| Operating profit (loss) | 9901 | -€31,031 | -€69,351 | -€38,320 | -123.5% |
| Financial income | 75/76B | €9,571 | €3,487 | -€6,085 | -63.6% |
| Recurring financial income | 75 | €9,571 | €3,487 | -€6,085 | -63.6% |
| Financial charges | 65/66B | €50,502 | €16,207 | -€34,295 | -67.9% |
| Recurring financial charges | 65 | €50,502 | €16,207 | -€34,295 | -67.9% |
| Profit (loss) for the period before taxes | 9903 | -€71,962 | -€82,071 | -€10,109 | -14.0% |
| Income taxes | 67/77 | €444 | €421 | -€24 | -5.4% |
| Profit (loss) for the period | 9904 | -€72,406 | -€82,492 | -€10,086 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€72,406 | -€82,492 | -€10,086 | -13.9% |
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 12 October 2026 via checked.be.