MEMLINC SHOPS: 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.
MEMLINC SHOPS
Largest movements
- Tangible fixed assets -€28,904
down €28,904 (-5.7%), from €505,280 to €476,377
of which Land and buildings: -€20,104
- Deferred charges and accrued income +€26,997
up €26,997 (+78.9%), from €34,228 to €61,225
- Reserves -€59,019
down €59,019 (-27.7%), from €212,935 to €153,916
of which Distributable reserves: -€59,019
- Trade debts +€25,797
up €25,797 (+158%), from €16,277 to €42,074
- Other debts +€25,500
up €25,500 (+411%), from €6,210 to €31,710
- Gross operating margin -€50,581
down €50,581 (-79.8%), from €63,375 to €12,794
- Other operating charges -€1,318
down €1,318 (-7.4%), from €17,841 to €16,522
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €545,869 | €540,132 | -€5,737 | -1.1% |
| Fixed assets | 21/28 | €505,280 | €476,377 | -€28,904 | -5.7% |
| Tangible fixed assets | 22/27 | €505,280 | €476,377 | -€28,904 | -5.7% |
| Land and buildings | 22 | €484,064 | €463,961 | -€20,104 | -4.2% |
| Furniture and vehicles | 24 | €21,216 | €12,416 | -€8,800 | -41.5% |
| Current assets | 29/58 | €40,588 | €63,755 | +€23,167 | +57.1% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €6,360 | €2,529 | -€3,831 | -60.2% |
| Deferred charges and accrued income | 490/1 | €34,228 | €61,225 | +€26,997 | +78.9% |
| Total equity and liabilities | 10/49 | €545,869 | €540,132 | -€5,737 | -1.1% |
| Equity | 10/15 | €512,935 | €453,916 | -€59,019 | -11.5% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €212,935 | €153,916 | -€59,019 | -27.7% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €182,935 | €123,916 | -€59,019 | -32.3% |
| Amounts payable | 17/49 | €32,933 | €86,216 | +€53,282 | +162% |
| Amounts payable within one year | 42/48 | €32,933 | €86,216 | +€53,282 | +162% |
| Trade debts | 44 | €16,277 | €42,074 | +€25,797 | +158% |
| Suppliers | 440/4 | €16,277 | €42,074 | +€25,797 | +158% |
| Taxes, remuneration and social security | 45 | €10,447 | €12,432 | +€1,985 | +19.0% |
| Taxes | 450/3 | €1,447 | €432 | -€1,015 | -70.1% |
| Remuneration and social security | 454/9 | €9,000 | €12,000 | +€3,000 | +33.3% |
| Other amounts payable | 47/48 | €6,210 | €31,710 | +€25,500 | +411% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,120 | €54,447 | +€327 | +0.6% |
| Other operating charges | 640/8 | €17,841 | €16,522 | -€1,318 | -7.4% |
| Gross operating margin | 9900 | €63,375 | €12,794 | -€50,581 | -79.8% |
| Operating profit (loss) | 9901 | -€8,586 | -€58,175 | -€49,590 | -578% |
| Financial income | 75/76B | €223 | €1 | -€222 | -99.4% |
| Recurring financial income | 75 | €223 | €1 | -€222 | -99.4% |
| Financial charges | 65/66B | €223 | €413 | +€191 | +85.7% |
| Recurring financial charges | 65 | €223 | €413 | +€191 | +85.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,585 | -€58,587 | -€50,002 | -582% |
| Income taxes | 67/77 | €447 | €432 | -€15 | -3.3% |
| Profit (loss) for the period | 9904 | -€9,032 | -€59,019 | -€49,987 | -553% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,032 | -€59,019 | -€49,987 | -553% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.