MEMI'S WORK: 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.
MEMI'S WORK
Largest movements
- Receivables within one year +€87,371
new in 2025: €87,371
of which Trade receivables: +€86,981
- Cash +€2,541
new in 2025: €2,541
- Other debts +€62,100
up €62,100 (+423.0%), from €14,681 to €76,781
- Trade debts +€23,330
new in 2025: €23,330
- Profit (loss) carried forward +€3,261
up €3,261 (+5.0%), from -€64,681 to -€61,420
- Tax, wage and social debts +€1,221
new in 2025: €1,221
- Gross operating margin +€4,944
new in 2025: €4,944
- Taxes +€1,221
new in 2025: €1,221
- Other operating charges +€294
up €294, from €0 to €294
- Financial charges +€168
new in 2025: €168
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | - | €89,912 | +€89,912 | |
| Current assets | 29/58 | - | €89,912 | +€89,912 | |
| Amounts receivable within one year | 40/41 | - | €87,371 | +€87,371 | |
| Trade receivables | 40 | - | €86,981 | +€86,981 | |
| Other amounts receivable | 41 | - | €390 | +€390 | |
| Cash at bank and in hand | 54/58 | - | €2,541 | +€2,541 | |
| Total equity and liabilities | 10/49 | €0 | €89,912 | +€89,912 | |
| Equity | 10/15 | -€14,681 | -€11,420 | +€3,261 | +22.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Capital | 10 | €50,000 | - | -€50,000 | |
| Issued capital | 100 | €50,000 | - | -€50,000 | |
| Profit (loss) carried forward | 14 | -€64,681 | -€61,420 | +€3,261 | +5.0% |
| Amounts payable | 17/49 | €14,681 | €101,332 | +€86,651 | +590.2% |
| Amounts payable within one year | 42/48 | €14,681 | €101,332 | +€86,651 | +590.2% |
| Trade debts | 44 | - | €23,330 | +€23,330 | |
| Suppliers | 440/4 | - | €23,330 | +€23,330 | |
| Taxes, remuneration and social security | 45 | - | €1,221 | +€1,221 | |
| Taxes | 450/3 | - | €1,221 | +€1,221 | |
| Other amounts payable | 47/48 | €14,681 | €76,781 | +€62,100 | +423.0% |
| Other operating charges | 640/8 | €0 | €294 | +€294 | |
| Gross operating margin | 9900 | - | €4,944 | +€4,944 | |
| Operating profit (loss) | 9901 | €0 | €4,650 | +€4,650 | |
| Financial charges | 65/66B | - | €168 | +€168 | |
| Recurring financial charges | 65 | - | €168 | +€168 | |
| Profit (loss) for the period before taxes | 9903 | €0 | €4,482 | +€4,482 | |
| Income taxes | 67/77 | - | €1,221 | +€1,221 | |
| Profit (loss) for the period | 9904 | €0 | €3,261 | +€3,261 | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €3,261 | +€3,261 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.