MEMO TECH: 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.
MEMO TECH
Largest movements
- Receivables within one year +€74,666
up €74,666 (+86.4%), from €86,467 to €161,133
of which Trade receivables: +€41,168
- Receivables after one year +€5,390
up €5,390 (+4.5%), from €119,772 to €125,162
- Tangible fixed assets +€3,157
up €3,157 (+85.1%), from €3,709 to €6,867
- Profit (loss) carried forward +€75,042
up €75,042 (+69.7%), from €107,740 to €182,781
- Tax, wage and social debts -€14,446
down €14,446 (-35.0%), from €41,323 to €26,878
- Current portion of long-term debt +€11,369
up €11,369 (+171.4%), from €6,631 to €18,000
- Short-term financial debts +€4,879
up €4,879 (+19.5%), from €25,000 to €29,879
- Trade debts +€3,460
up €3,460 (+29.6%), from €11,704 to €15,164
- Financial income +€6,866
up €6,866 (+217.2%), from €3,161 to €10,027
- Other operating charges -€2,983
down €2,983 (-71.4%), from €4,178 to €1,194
- Taxes +€1,268
up €1,268 (+6.6%), from €19,121 to €20,389
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.
Cash bridge derived
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 | €212,858 | €293,662 | +€80,804 | +38.0% |
| Fixed assets | 21/28 | €3,734 | €6,892 | +€3,157 | +84.6% |
| Tangible fixed assets | 22/27 | €3,709 | €6,867 | +€3,157 | +85.1% |
| Furniture and vehicles | 24 | €3,709 | €6,867 | +€3,157 | +85.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €209,124 | €286,771 | +€77,646 | +37.1% |
| Amounts receivable after more than one year | 29 | €119,772 | €125,162 | +€5,390 | +4.5% |
| Trade receivables | 290 | €119,772 | €125,162 | +€5,390 | +4.5% |
| Amounts receivable within one year | 40/41 | €86,467 | €161,133 | +€74,666 | +86.4% |
| Trade receivables | 40 | €25,182 | €66,349 | +€41,168 | +163.5% |
| Other amounts receivable | 41 | €61,285 | €94,784 | +€33,499 | +54.7% |
| Cash at bank and in hand | 54/58 | €2,442 | €0 | -€2,442 | -100.0% |
| Deferred charges and accrued income | 490/1 | €443 | €476 | +€33 | +7.4% |
| Total equity and liabilities | 10/49 | €212,858 | €293,662 | +€80,804 | +38.0% |
| Equity | 10/15 | €128,200 | €203,241 | +€75,042 | +58.5% |
| 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 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,740 | €182,781 | +€75,042 | +69.7% |
| Amounts payable | 17/49 | €84,659 | €90,421 | +€5,762 | +6.8% |
| Amounts payable within one year | 42/48 | €84,659 | €89,921 | +€5,262 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €6,631 | €18,000 | +€11,369 | +171.4% |
| Financial debts | 43 | €25,000 | €29,879 | +€4,879 | +19.5% |
| Credit institutions | 430/8 | €25,000 | €29,879 | +€4,879 | +19.5% |
| Trade debts | 44 | €11,704 | €15,164 | +€3,460 | +29.6% |
| Suppliers | 440/4 | €11,704 | €15,164 | +€3,460 | +29.6% |
| Taxes, remuneration and social security | 45 | €41,323 | €26,878 | -€14,446 | -35.0% |
| Taxes | 450/3 | €41,323 | €26,878 | -€14,446 | -35.0% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,957 | €2,816 | +€859 | +43.9% |
| Other operating charges | 640/8 | €4,178 | €1,194 | -€2,983 | -71.4% |
| Gross operating margin | 9900 | €96,573 | €96,022 | -€551 | -0.6% |
| Operating profit (loss) | 9901 | €90,438 | €92,012 | +€1,573 | +1.7% |
| Financial income | 75/76B | €3,161 | €10,027 | +€6,866 | +217.2% |
| Recurring financial income | 75 | €3,161 | €10,027 | +€6,866 | +217.2% |
| Financial charges | 65/66B | €7,346 | €6,607 | -€739 | -10.1% |
| Recurring financial charges | 65 | €7,346 | €6,607 | -€739 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €86,253 | €95,431 | +€9,178 | +10.6% |
| Income taxes | 67/77 | €19,121 | €20,389 | +€1,268 | +6.6% |
| Profit (loss) for the period | 9904 | €67,132 | €75,042 | +€7,910 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €67,132 | €75,042 | +€7,910 | +11.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.