MEMODIS: 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.
MEMODIS
Largest movements
- Receivables within one year -€6,883
down €6,883 (-90.9%), from €7,576 to €693
of which Trade receivables: -€5,142
- Cash +€3,117
up €3,117 (+182.9%), from €1,705 to €4,822
mainly Receivables within one year (+€6,883) and Trade debts (+€5,999)
- Tangible fixed assets -€967
down €967 (-54.3%), from €1,780 to €813
- Profit (loss) carried forward -€8,773
down €8,773 (-26.6%), from -€32,985 to -€41,758
- Trade debts +€5,999
up €5,999 (+52.1%), from €11,509 to €17,507
- Other debts -€5,116
down €5,116 (-18.9%), from €27,139 to €22,022
- Current portion of long-term debt +€4,400
up €4,400 (+261.3%), from €1,684 to €6,084
- Tax, wage and social debts -€1,241
down €1,241 (-15.5%), from €8,035 to €6,793
of which Taxes: -€1,385
- Gross operating margin -€10,609
down €10,609 (-30.2%), from €35,180 to €24,571
- Other operating charges +€1,024
up €1,024 (+25.5%), from €4,007 to €5,031
- Staff costs +€707
up €707 (+2.7%), from €26,431 to €27,138
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 | €17,881 | €13,149 | -€4,732 | -26.5% |
| Fixed assets | 21/28 | €8,600 | €7,634 | -€967 | -11.2% |
| Tangible fixed assets | 22/27 | €1,780 | €813 | -€967 | -54.3% |
| Furniture and vehicles | 24 | €1,780 | €813 | -€967 | -54.3% |
| Financial fixed assets | 28 | €6,821 | €6,821 | = | 0.0% |
| Current assets | 29/58 | €9,281 | €5,515 | -€3,766 | -40.6% |
| Amounts receivable within one year | 40/41 | €7,576 | €693 | -€6,883 | -90.9% |
| Trade receivables | 40 | €5,142 | €0 | -€5,142 | -100.0% |
| Other amounts receivable | 41 | €2,434 | €693 | -€1,741 | -71.5% |
| Cash at bank and in hand | 54/58 | €1,705 | €4,822 | +€3,117 | +182.9% |
| Total equity and liabilities | 10/49 | €17,881 | €13,149 | -€4,732 | -26.5% |
| Equity | 10/15 | -€30,485 | -€39,258 | -€8,773 | -28.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,985 | -€41,758 | -€8,773 | -26.6% |
| Amounts payable | 17/49 | €48,366 | €52,406 | +€4,041 | +8.4% |
| Amounts payable within one year | 42/48 | €48,366 | €52,406 | +€4,041 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €1,684 | €6,084 | +€4,400 | +261.3% |
| Trade debts | 44 | €11,509 | €17,507 | +€5,999 | +52.1% |
| Suppliers | 440/4 | €11,509 | €17,507 | +€5,999 | +52.1% |
| Taxes, remuneration and social security | 45 | €8,035 | €6,793 | -€1,241 | -15.5% |
| Taxes | 450/3 | €4,694 | €3,309 | -€1,385 | -29.5% |
| Remuneration and social security | 454/9 | €3,341 | €3,485 | +€143 | +4.3% |
| Other amounts payable | 47/48 | €27,139 | €22,022 | -€5,116 | -18.9% |
| Remuneration, social security and pensions | 62 | €26,431 | €27,138 | +€707 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €967 | €967 | = | 0.0% |
| Other operating charges | 640/8 | €4,007 | €5,031 | +€1,024 | +25.5% |
| Gross operating margin | 9900 | €35,180 | €24,571 | -€10,609 | -30.2% |
| Operating profit (loss) | 9901 | €3,775 | -€8,565 | -€12,340 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €337 | €208 | -€129 | -38.3% |
| Recurring financial charges | 65 | €337 | €208 | -€129 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €3,438 | -€8,773 | -€12,211 | |
| Profit (loss) for the period | 9904 | €3,438 | -€8,773 | -€12,211 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,438 | -€8,773 | -€12,211 |
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 28 September 2026 via checked.be.