MEMOGRAMES: 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.
MEMOGRAMES
Largest movements
- Stocks and contracts -€40,214
down €40,214 (-35.9%), from €112,101 to €71,887
- Profit (loss) carried forward -€41,917
down €41,917 (-142%), from -€29,456 to -€71,372
- Trade debts +€1,188
up €1,188 (+84.2%), from €1,411 to €2,599
- Gross operating margin -€41,896
down €41,896, from €322 to -€41,574
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 | €114,503 | €74,150 | -€40,353 | -35.2% |
| Fixed assets | 21/28 | €195 | €0 | -€195 | -100% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €195 | €0 | -€195 | -100% |
| Current assets | 29/58 | €114,308 | €74,150 | -€40,158 | -35.1% |
| Stocks and contracts in progress | 3 | €112,101 | €71,887 | -€40,214 | -35.9% |
| Stocks | 30/36 | €112,101 | €71,887 | -€40,214 | -35.9% |
| Amounts receivable within one year | 40/41 | €607 | €763 | +€156 | +25.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €607 | €763 | +€156 | +25.7% |
| Cash at bank and in hand | 54/58 | €1,601 | €1,500 | -€101 | -6.3% |
| Total equity and liabilities | 10/49 | €114,503 | €74,150 | -€40,353 | -35.2% |
| Equity | 10/15 | -€10,856 | -€52,772 | -€41,917 | -386% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,456 | -€71,372 | -€41,917 | -142% |
| Amounts payable | 17/49 | €125,359 | €126,923 | +€1,563 | +1.2% |
| Amounts payable within one year | 42/48 | €125,359 | €126,923 | +€1,563 | +1.2% |
| Trade debts | 44 | €1,411 | €2,599 | +€1,188 | +84.2% |
| Suppliers | 440/4 | €1,411 | €2,599 | +€1,188 | +84.2% |
| Taxes, remuneration and social security | 45 | €141 | €0 | -€141 | -100% |
| Taxes | 450/3 | €141 | €0 | -€141 | -100% |
| Other amounts payable | 47/48 | €123,808 | €124,324 | +€516 | +0.4% |
| Other operating charges | 640/8 | €263 | €289 | +€26 | +9.8% |
| Gross operating margin | 9900 | €322 | -€41,574 | -€41,896 | |
| Operating profit (loss) | 9901 | €59 | -€41,863 | -€41,922 | |
| Financial charges | 65/66B | €171 | €54 | -€117 | -68.4% |
| Recurring financial charges | 65 | €171 | €54 | -€117 | -68.4% |
| Profit (loss) for the period before taxes | 9903 | -€112 | -€41,917 | -€41,805 | -37,366% |
| Income taxes | 67/77 | €69 | - | -€69 | |
| Profit (loss) for the period | 9904 | -€181 | -€41,917 | -€41,736 | -23,061% |
| Profit (loss) for the period to be appropriated | 9905 | -€181 | -€41,917 | -€41,736 | -23,061% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.