MEMOLI: 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.
MEMOLI
Largest movements
- Receivables within one year +€9,168
up €9,168 (+643%), from €1,426 to €10,594
of which Trade receivables: +€10,189
- Cash -€347
down €347 (-49.3%), from €704 to €357
mainly Net result for the year (-€36,196) and Receivables within one year (-€9,168)
- Profit (loss) carried forward -€36,196
down €36,196 (-116%), from -€31,080 to -€67,276
- Other debts +€29,803
up €29,803 (+114%), from €26,170 to €55,973
- Tax, wage and social debts +€6,672
up €6,672 (+128%), from €5,196 to €11,867
of which Remuneration and social security: +€7,030
- Trade debts +€5,596
up €5,596 (+332%), from €1,688 to €7,285
- Contributions +€2,900
up €2,900 (+2,900%), from €100 to €3,000
- Gross operating margin -€3,139
down €3,139, from €1,761 to -€1,378
- Purchases and services +€2,451
up €2,451 (+9.5%), from €25,858 to €28,309
- Turnover -€689
down €689 (-2.5%), from €27,620 to €26,931
- Depreciation -€446
down €446 (-90.7%), from €492 to €46
- Other operating charges +€319
up €319 (+177%), from €180 to €499
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 | €2,175 | €10,951 | +€8,775 | +403% |
| Formation expenses | 20 | €46 | - | -€46 | |
| Current assets | 29/58 | €2,129 | €10,951 | +€8,821 | +414% |
| Amounts receivable within one year | 40/41 | €1,426 | €10,594 | +€9,168 | +643% |
| Trade receivables | 40 | - | €10,189 | +€10,189 | |
| Other amounts receivable | 41 | €1,426 | €405 | -€1,021 | -71.6% |
| Cash at bank and in hand | 54/58 | €704 | €357 | -€347 | -49.3% |
| Total equity and liabilities | 10/49 | €2,175 | €10,951 | +€8,775 | +403% |
| Equity | 10/15 | -€30,878 | -€64,174 | -€33,296 | -108% |
| Contributions | 10/11 | €100 | €3,000 | +€2,900 | +2,900% |
| Reserves | 13 | €102 | €102 | = | 0.0% |
| Non-distributable reserves | 130/1 | €102 | €102 | = | 0.0% |
| Reserves not available under the articles | 1311 | €102 | €102 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,080 | -€67,276 | -€36,196 | -116% |
| Amounts payable | 17/49 | €33,054 | €75,125 | +€42,071 | +127% |
| Amounts payable within one year | 42/48 | €33,054 | €75,125 | +€42,071 | +127% |
| Trade debts | 44 | €1,688 | €7,285 | +€5,596 | +332% |
| Suppliers | 440/4 | €1,688 | €7,285 | +€5,596 | +332% |
| Taxes, remuneration and social security | 45 | €5,196 | €11,867 | +€6,672 | +128% |
| Taxes | 450/3 | €1,109 | €751 | -€358 | -32.3% |
| Remuneration and social security | 454/9 | €4,086 | €11,117 | +€7,030 | +172% |
| Other amounts payable | 47/48 | €26,170 | €55,973 | +€29,803 | +114% |
| Turnover | 70 | €27,620 | €26,931 | -€689 | -2.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €25,858 | €28,309 | +€2,451 | +9.5% |
| Remuneration, social security and pensions | 62 | €34,109 | €34,120 | +€11 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €492 | €46 | -€446 | -90.7% |
| Other operating charges | 640/8 | €180 | €499 | +€319 | +177% |
| Gross operating margin | 9900 | €1,761 | -€1,378 | -€3,139 | |
| Operating profit (loss) | 9901 | -€33,020 | -€36,042 | -€3,023 | -9.2% |
| Financial charges | 65/66B | €0 | €153 | +€153 | +102,187% |
| Recurring financial charges | 65 | €0 | €153 | +€153 | +102,187% |
| Profit (loss) for the period before taxes | 9903 | -€33,020 | -€36,196 | -€3,176 | -9.6% |
| Profit (loss) for the period | 9904 | -€33,020 | -€36,196 | -€3,176 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,020 | -€36,196 | -€3,176 | -9.6% |
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 17 October 2026 via checked.be.