Mémento-Héritages: 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.
Mémento-Héritages
Largest movements
- Formation expenses -€162
down €162 (-52.2%), from €310 to €148
- Profit (loss) carried forward -€227
down €227 (-8.1%), from -€2,818 to -€3,046
- Other debts +€104
up €104 (+5.0%), from €2,082 to €2,185
- Short-term financial debts -€60
no longer reported in 2025 (was €60)
- Financial charges -€46
no longer reported in 2025 (was €46)
- Gross operating margin -€2
down €2 (-3.3%), from -€64 to -€66
- Purchases and services +€2
up €2 (+3.3%), from €64 to €66
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,324 | €4,139 | -€184 | -4.3% |
| Formation expenses | 20 | €310 | €148 | -€162 | -52.2% |
| Current assets | 29/58 | €4,014 | €3,991 | -€22 | -0.6% |
| Stocks and contracts in progress | 3 | €3,991 | €3,991 | = | 0.0% |
| Stocks | 30/36 | €3,991 | €3,991 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22 | - | -€22 | |
| Other amounts receivable | 41 | €22 | - | -€22 | |
| Total equity and liabilities | 10/49 | €4,324 | €4,139 | -€184 | -4.3% |
| Equity | 10/15 | €2,182 | €1,954 | -€227 | -10.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,818 | -€3,046 | -€227 | -8.1% |
| Amounts payable | 17/49 | €2,142 | €2,185 | +€43 | +2.0% |
| Amounts payable within one year | 42/48 | €2,142 | €2,185 | +€43 | +2.0% |
| Financial debts | 43 | €60 | - | -€60 | |
| Credit institutions | 430/8 | €60 | - | -€60 | |
| Other amounts payable | 47/48 | €2,082 | €2,185 | +€104 | +5.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €64 | €66 | +€2 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €162 | €162 | = | 0.0% |
| Gross operating margin | 9900 | -€64 | -€66 | -€2 | -3.3% |
| Operating profit (loss) | 9901 | -€225 | -€227 | -€2 | -0.9% |
| Financial charges | 65/66B | €46 | - | -€46 | |
| Recurring financial charges | 65 | €46 | - | -€46 | |
| Profit (loss) for the period before taxes | 9903 | -€272 | -€227 | +€44 | +16.3% |
| Profit (loss) for the period | 9904 | -€272 | -€227 | +€44 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€272 | -€227 | +€44 | +16.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.