MEMEUVE: 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.
MEMEUVE
Largest movements
- Tangible fixed assets +€138,700
up €138,700 (+9.2%), from €1.5m to €1.7m
- Cash -€26,991
down €26,991 (-56.5%), from €47,799 to €20,808
mainly Investment in fixed assets (net) (-€266,453) and Tax, wage and social debts (-€8,799)
- Deferred charges and accrued income -€23,181
down €23,181 (-87.9%), from €26,379 to €3,197
- Other debts +€52,075
up €52,075 (+5.3%), from €980,658 to €1.0m
- Accrued charges and deferred income +€31,204
up €31,204 (+367%), from €8,505 to €39,709
- Depreciation +€90,408
up €90,408 (+242%), from €37,345 to €127,752
- Taxes -€29,017
down €29,017 (-94.9%), from €30,561 to €1,544
- Financial charges +€25,828
up €25,828 (+179%), from €14,414 to €40,242
- Gross operating margin +€15,141
up €15,141 (+8.3%), from €181,897 to €197,038
- Financial income -€5,524
down €5,524 (-100%), from €5,524 to €0
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
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 | €1,598,574 | €1,691,187 | +€92,612 | +5.8% |
| Fixed assets | 21/28 | €1,513,914 | €1,652,614 | +€138,700 | +9.2% |
| Tangible fixed assets | 22/27 | €1,513,914 | €1,652,614 | +€138,700 | +9.2% |
| Land and buildings | 22 | €1,513,914 | €1,652,614 | +€138,700 | +9.2% |
| Current assets | 29/58 | €84,661 | €38,573 | -€46,088 | -54.4% |
| Amounts receivable within one year | 40/41 | €10,484 | €14,568 | +€4,084 | +39.0% |
| Other amounts receivable | 41 | €10,484 | €14,568 | +€4,084 | +39.0% |
| Cash at bank and in hand | 54/58 | €47,799 | €20,808 | -€26,991 | -56.5% |
| Deferred charges and accrued income | 490/1 | €26,379 | €3,197 | -€23,181 | -87.9% |
| Total equity and liabilities | 10/49 | €1,598,574 | €1,691,187 | +€92,612 | +5.8% |
| Equity | 10/15 | €486,792 | €491,035 | +€4,242 | +0.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €424,792 | €429,035 | +€4,242 | +1.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €418,592 | €422,835 | +€4,242 | +1.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,111,782 | €1,200,152 | +€88,370 | +7.9% |
| Amounts payable within one year | 42/48 | €1,103,277 | €1,160,443 | +€57,166 | +5.2% |
| Trade debts | 44 | €80,985 | €94,875 | +€13,890 | +17.2% |
| Suppliers | 440/4 | €80,985 | €94,875 | +€13,890 | +17.2% |
| Taxes, remuneration and social security | 45 | €41,634 | €32,835 | -€8,799 | -21.1% |
| Taxes | 450/3 | €41,634 | €32,835 | -€8,799 | -21.1% |
| Other amounts payable | 47/48 | €980,658 | €1,032,733 | +€52,075 | +5.3% |
| Accrued charges and deferred income | 492/3 | €8,505 | €39,709 | +€31,204 | +367% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,345 | €127,752 | +€90,408 | +242% |
| Other operating charges | 640/8 | €23,511 | €23,257 | -€254 | -1.1% |
| Gross operating margin | 9900 | €181,897 | €197,038 | +€15,141 | +8.3% |
| Operating profit (loss) | 9901 | €121,041 | €46,028 | -€75,013 | -62.0% |
| Financial income | 75/76B | €5,524 | €0 | -€5,524 | -100% |
| Recurring financial income | 75 | €5,524 | €0 | -€5,524 | -100% |
| Financial charges | 65/66B | €14,414 | €40,242 | +€25,828 | +179% |
| Recurring financial charges | 65 | €14,414 | €40,242 | +€25,828 | +179% |
| Profit (loss) for the period before taxes | 9903 | €112,151 | €5,787 | -€106,364 | -94.8% |
| Income taxes | 67/77 | €30,561 | €1,544 | -€29,017 | -94.9% |
| Profit (loss) for the period | 9904 | €81,590 | €4,242 | -€77,347 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | €81,590 | €4,242 | -€77,347 | -94.8% |
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 25 October 2026 via checked.be.