MEMICÉ: 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.
MEMICÉ
Largest movements
- Receivables within one year -€7,443
down €7,443 (-29.1%), from €25,579 to €18,136
of which Other amounts receivable: -€7,942
- Cash +€3,178
up €3,178 (+143%), from €2,217 to €5,395
mainly Receivables within one year (+€7,443) and Other debts (+€4,437)
- Tangible fixed assets -€2,379
down €2,379 (-22.5%), from €10,573 to €8,193
of which Plant, machinery and equipment: -€2,656
- Debts after one year -€5,165
down €5,165 (-45.7%), from €11,313 to €6,148
- Trade debts -€4,562
down €4,562 (-11.8%), from €38,555 to €33,993
- Other debts +€4,437
up €4,437 (+742%), from €598 to €5,036
- Profit (loss) carried forward -€3,611
down €3,611 (-13.1%), from -€27,638 to -€31,249
- Tax, wage and social debts +€2,478
up €2,478 (+48.1%), from €5,153 to €7,631
- Financial charges -€2,560
down €2,560 (-55.4%), from €4,622 to €2,062
- Gross operating margin +€2,389
up €2,389 (+116%), from €2,068 to €4,457
- Taxes +€1,289
up €1,289 (+596%), from €216 to €1,506
- Other operating charges +€785
up €785 (+141%), from €555 to €1,339
- Depreciation +€296
up €296 (+10.3%), from €2,865 to €3,161
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 | €38,369 | €31,724 | -€6,644 | -17.3% |
| Fixed assets | 21/28 | €10,573 | €8,193 | -€2,379 | -22.5% |
| Tangible fixed assets | 22/27 | €10,573 | €8,193 | -€2,379 | -22.5% |
| Plant, machinery and equipment | 23 | €8,505 | €5,850 | -€2,656 | -31.2% |
| Furniture and vehicles | 24 | €2,067 | €2,344 | +€277 | +13.4% |
| Current assets | 29/58 | €27,796 | €23,531 | -€4,265 | -15.3% |
| Amounts receivable within one year | 40/41 | €25,579 | €18,136 | -€7,443 | -29.1% |
| Trade receivables | 40 | €815 | €1,314 | +€499 | +61.2% |
| Other amounts receivable | 41 | €24,764 | €16,822 | -€7,942 | -32.1% |
| Cash at bank and in hand | 54/58 | €2,217 | €5,395 | +€3,178 | +143% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €38,369 | €31,724 | -€6,644 | -17.3% |
| Equity | 10/15 | -€22,638 | -€26,249 | -€3,611 | -16.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,638 | -€31,249 | -€3,611 | -13.1% |
| Amounts payable | 17/49 | €61,006 | €57,973 | -€3,033 | -5.0% |
| Amounts payable after more than one year | 17 | €11,313 | €6,148 | -€5,165 | -45.7% |
| Financial debts | 170/4 | €11,313 | €6,148 | -€5,165 | -45.7% |
| Amounts payable within one year | 42/48 | €49,693 | €51,825 | +€2,132 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €4,719 | €5,165 | +€446 | +9.5% |
| Financial debts | 43 | €667 | €0 | -€667 | -100% |
| Credit institutions | 430/8 | €667 | €0 | -€667 | -100% |
| Trade debts | 44 | €38,555 | €33,993 | -€4,562 | -11.8% |
| Suppliers | 440/4 | €38,555 | €33,993 | -€4,562 | -11.8% |
| Taxes, remuneration and social security | 45 | €5,153 | €7,631 | +€2,478 | +48.1% |
| Taxes | 450/3 | €5,153 | €7,631 | +€2,478 | +48.1% |
| Other amounts payable | 47/48 | €598 | €5,036 | +€4,437 | +742% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,865 | €3,161 | +€296 | +10.3% |
| Other operating charges | 640/8 | €555 | €1,339 | +€785 | +141% |
| Gross operating margin | 9900 | €2,068 | €4,457 | +€2,389 | +116% |
| Operating profit (loss) | 9901 | -€1,352 | -€43 | +€1,308 | +96.8% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €4,622 | €2,062 | -€2,560 | -55.4% |
| Recurring financial charges | 65 | €4,622 | €2,062 | -€2,560 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,972 | -€2,105 | +€3,866 | +64.7% |
| Income taxes | 67/77 | €216 | €1,506 | +€1,289 | +596% |
| Profit (loss) for the period | 9904 | -€6,188 | -€3,611 | +€2,577 | +41.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,188 | -€3,611 | +€2,577 | +41.6% |
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 14 October 2026 via checked.be.