MEMIX: 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.
MEMIX
Largest movements
- Receivables within one year +€57,201
new in 2025: €57,201
of which Trade receivables: +€41,674
- Deferred charges and accrued income -€51,941
down €51,941 (-80.2%), from €64,765 to €12,824
- Tangible fixed assets -€4,281
no longer reported in 2025 (was €4,281)
- Cash -€1,963
down €1,963 (-9.3%), from €21,111 to €19,148
mainly Receivables within one year (-€57,201) and Other debts (-€21,297)
- Other debts -€21,297
no longer reported in 2025 (was €21,297)
- Current portion of long-term debt +€20,540
new in 2025: €20,540
- Short-term financial debts -€20,494
no longer reported in 2025 (was €20,494)
- Profit (loss) carried forward +€17,834
up €17,834 (+71.9%), from -€24,808 to -€6,973
- Tax, wage and social debts +€13,274
up €13,274 (+32.9%), from €40,367 to €53,640
of which Remuneration and social security: +€10,154
- Staff costs -€69,680
down €69,680 (-15.8%), from €441,846 to €372,166
- Gross operating margin -€44,273
down €44,273 (-10.1%), from €437,685 to €393,413
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.
Cash bridge derived
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 | €90,480 | €89,174 | -€1,306 | -1.4% |
| Fixed assets | 21/28 | €4,604 | - | -€4,604 | |
| Tangible fixed assets | 22/27 | €4,281 | - | -€4,281 | |
| Furniture and vehicles | 24 | €4,281 | - | -€4,281 | |
| Financial fixed assets | 28 | €323 | - | -€323 | |
| Current assets | 29/58 | €85,876 | €89,174 | +€3,298 | +3.8% |
| Amounts receivable within one year | 40/41 | - | €57,201 | +€57,201 | |
| Trade receivables | 40 | - | €41,674 | +€41,674 | |
| Other amounts receivable | 41 | - | €15,527 | +€15,527 | |
| Cash at bank and in hand | 54/58 | €21,111 | €19,148 | -€1,963 | -9.3% |
| Deferred charges and accrued income | 490/1 | €64,765 | €12,824 | -€51,941 | -80.2% |
| Total equity and liabilities | 10/49 | €90,480 | €89,174 | -€1,306 | -1.4% |
| Equity | 10/15 | -€4,348 | €13,487 | +€17,834 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€24,808 | -€6,973 | +€17,834 | +71.9% |
| Amounts payable | 17/49 | €94,828 | €75,687 | -€19,141 | -20.2% |
| Amounts payable within one year | 42/48 | €94,828 | €75,378 | -€19,450 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | - | €20,540 | +€20,540 | |
| Financial debts | 43 | €20,494 | - | -€20,494 | |
| Credit institutions | 430/8 | €20,494 | - | -€20,494 | |
| Trade debts | 44 | €12,670 | €1,197 | -€11,472 | -90.5% |
| Suppliers | 440/4 | €12,670 | €1,197 | -€11,472 | -90.5% |
| Taxes, remuneration and social security | 45 | €40,367 | €53,640 | +€13,274 | +32.9% |
| Taxes | 450/3 | €194 | €3,314 | +€3,119 | +1604.8% |
| Remuneration and social security | 454/9 | €40,172 | €50,327 | +€10,154 | +25.3% |
| Other amounts payable | 47/48 | €21,297 | - | -€21,297 | |
| Accrued charges and deferred income | 492/3 | - | €309 | +€309 | |
| Remuneration, social security and pensions | 62 | €441,846 | €372,166 | -€69,680 | -15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152 | - | -€152 | |
| Other operating charges | 640/8 | €291 | €1,778 | +€1,488 | +512.1% |
| Gross operating margin | 9900 | €437,685 | €393,413 | -€44,273 | -10.1% |
| Operating profit (loss) | 9901 | -€4,603 | €19,468 | +€24,072 | |
| Financial charges | 65/66B | €4,440 | €1,589 | -€2,852 | -64.2% |
| Recurring financial charges | 65 | €4,440 | €1,589 | -€2,852 | -64.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,043 | €17,880 | +€26,923 | |
| Income taxes | 67/77 | €195 | €45 | -€150 | -76.7% |
| Profit (loss) for the period | 9904 | -€9,239 | €17,834 | +€27,073 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,239 | €17,834 | +€27,073 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 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.