MEMI'S CONSULT: 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.
MEMI'S CONSULT
Largest movements
- Receivables within one year +€41,797
up €41,797 (+73.8%), from €56,655 to €98,452
of which Other amounts receivable: +€82,403
- Cash +€7,995
up €7,995 (+68.4%), from €11,693 to €19,688
mainly Other debts (+€49,388) and Net result for the year (+€16,732)
- Other debts +€49,388
up €49,388 (+213%), from €23,212 to €72,600
- Tax, wage and social debts -€24,711
down €24,711 (-79.8%), from €30,950 to €6,239
of which Taxes: -€22,711
- Profit (loss) carried forward +€9,414
no longer reported in 2025 (was -€9,414)
- Trade debts +€8,541
up €8,541 (+49.1%), from €17,399 to €25,940
- Reserves +€7,318
new in 2025: €7,318
- Taxes +€15,435
up €15,435 (+45.4%), from €33,987 to €49,422
- Gross operating margin -€4,231
down €4,231 (-5.7%), from €74,649 to €70,418
- Other operating charges +€2,464
up €2,464 (+1,753%), from €141 to €2,604
- Financial charges +€1,118
up €1,118 (+206%), from €542 to €1,660
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 | €68,348 | €118,298 | +€49,950 | +73.1% |
| Current assets | 29/58 | €68,348 | €118,298 | +€49,950 | +73.1% |
| Amounts receivable within one year | 40/41 | €56,655 | €98,452 | +€41,797 | +73.8% |
| Trade receivables | 40 | €56,655 | €16,050 | -€40,605 | -71.7% |
| Other amounts receivable | 41 | - | €82,403 | +€82,403 | |
| Cash at bank and in hand | 54/58 | €11,693 | €19,688 | +€7,995 | +68.4% |
| Deferred charges and accrued income | 490/1 | - | €158 | +€158 | |
| Total equity and liabilities | 10/49 | €68,348 | €118,298 | +€49,950 | +73.1% |
| Equity | 10/15 | -€3,214 | €13,518 | +€16,732 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €7,318 | +€7,318 | |
| Distributable reserves | 133 | - | €7,318 | +€7,318 | |
| Profit (loss) carried forward | 14 | -€9,414 | - | +€9,414 | |
| Amounts payable | 17/49 | €71,562 | €104,780 | +€33,218 | +46.4% |
| Amounts payable within one year | 42/48 | €71,562 | €104,780 | +€33,218 | +46.4% |
| Trade debts | 44 | €17,399 | €25,940 | +€8,541 | +49.1% |
| Suppliers | 440/4 | €17,399 | €25,940 | +€8,541 | +49.1% |
| Taxes, remuneration and social security | 45 | €30,950 | €6,239 | -€24,711 | -79.8% |
| Taxes | 450/3 | €28,950 | €6,239 | -€22,711 | -78.4% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €23,212 | €72,600 | +€49,388 | +213% |
| Other operating charges | 640/8 | €141 | €2,604 | +€2,464 | +1,753% |
| Gross operating margin | 9900 | €74,649 | €70,418 | -€4,231 | -5.7% |
| Operating profit (loss) | 9901 | €74,509 | €67,814 | -€6,695 | -9.0% |
| Financial charges | 65/66B | €542 | €1,660 | +€1,118 | +206% |
| Recurring financial charges | 65 | €542 | €1,660 | +€1,118 | +206% |
| Profit (loss) for the period before taxes | 9903 | €73,967 | €66,154 | -€7,813 | -10.6% |
| Income taxes | 67/77 | €33,987 | €49,422 | +€15,435 | +45.4% |
| Profit (loss) for the period | 9904 | €39,980 | €16,732 | -€23,248 | -58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,980 | €16,732 | -€23,248 | -58.1% |
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 22 October 2026 via checked.be.