MEMORIA GROUP: 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.
MEMORIA GROUP
Largest movements
- Receivables within one year -€29,969
down €29,969 (-98.3%), from €30,491 to €522
of which Trade receivables: -€26,645
- Receivables after one year +€12,730
new in 2025: €12,730
- Cash +€11,666
up €11,666 (+25.8%), from €45,276 to €56,942
mainly Receivables within one year (+€29,969) and Investment in fixed assets (net) (+€9,240)
- Tangible fixed assets -€10,844
down €10,844 (-66.1%), from €16,409 to €5,565
- Debts after one year -€10,351
down €10,351 (-100%), from €10,351 to €0
- Profit (loss) carried forward -€6,528
down €6,528 (-31.4%), from €20,772 to €14,244
- Accrued charges and deferred income -€2,700
down €2,700 (-100%), from €2,700 to €0
- Current portion of long-term debt +€2,594
new in 2025: €2,594
- Tax, wage and social debts -€1,304
down €1,304 (-100%), from €1,304 to €0
- Gross operating margin -€42,641
down €42,641, from €39,359 to -€3,282
- Depreciation -€8,934
down €8,934 (-83.3%), from €10,728 to €1,794
- Taxes -€6,304
down €6,304 (-100%), from €6,304 to €0
- Other operating charges +€751
up €751 (+211%), from €356 to €1,107
- Financial charges -€699
down €699 (-58.3%), from €1,199 to €499
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 | €92,471 | €75,760 | -€16,711 | -18.1% |
| Fixed assets | 21/28 | €16,599 | €5,565 | -€11,034 | -66.5% |
| Tangible fixed assets | 22/27 | €16,409 | €5,565 | -€10,844 | -66.1% |
| Furniture and vehicles | 24 | €16,409 | €5,565 | -€10,844 | -66.1% |
| Financial fixed assets | 28 | €190 | €0 | -€190 | -100% |
| Current assets | 29/58 | €75,872 | €70,194 | -€5,677 | -7.5% |
| Amounts receivable after more than one year | 29 | - | €12,730 | +€12,730 | |
| Trade receivables | 290 | - | €12,730 | +€12,730 | |
| Amounts receivable within one year | 40/41 | €30,491 | €522 | -€29,969 | -98.3% |
| Trade receivables | 40 | €26,645 | €0 | -€26,645 | -100% |
| Other amounts receivable | 41 | €3,846 | €522 | -€3,324 | -86.4% |
| Cash at bank and in hand | 54/58 | €45,276 | €56,942 | +€11,666 | +25.8% |
| Deferred charges and accrued income | 490/1 | €105 | €0 | -€105 | -100% |
| Total equity and liabilities | 10/49 | €92,471 | €75,760 | -€16,711 | -18.1% |
| Equity | 10/15 | €60,772 | €54,244 | -€6,528 | -10.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,772 | €14,244 | -€6,528 | -31.4% |
| Amounts payable | 17/49 | €31,698 | €21,516 | -€10,183 | -32.1% |
| Amounts payable after more than one year | 17 | €10,351 | €0 | -€10,351 | -100% |
| Financial debts | 170/4 | €10,351 | €0 | -€10,351 | -100% |
| Amounts payable within one year | 42/48 | €18,647 | €21,516 | +€2,869 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | - | €2,594 | +€2,594 | |
| Trade debts | 44 | €15,791 | €16,925 | +€1,135 | +7.2% |
| Suppliers | 440/4 | €15,791 | €16,925 | +€1,135 | +7.2% |
| Taxes, remuneration and social security | 45 | €1,304 | €0 | -€1,304 | -100% |
| Taxes | 450/3 | €1,304 | €0 | -€1,304 | -100% |
| Other amounts payable | 47/48 | €1,553 | €1,996 | +€444 | +28.6% |
| Accrued charges and deferred income | 492/3 | €2,700 | €0 | -€2,700 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,728 | €1,794 | -€8,934 | -83.3% |
| Other operating charges | 640/8 | €356 | €1,107 | +€751 | +211% |
| Non-recurring operating charges | 66A | - | €4,099 | +€4,099 | |
| Gross operating margin | 9900 | €39,359 | -€3,282 | -€42,641 | |
| Operating profit (loss) | 9901 | €28,275 | -€10,282 | -€38,556 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,199 | €499 | -€699 | -58.3% |
| Recurring financial charges | 65 | €1,199 | €499 | -€699 | -58.3% |
| Profit (loss) for the period before taxes | 9903 | €27,076 | -€10,781 | -€37,857 | |
| Income taxes | 67/77 | €6,304 | €0 | -€6,304 | -100% |
| Profit (loss) for the period | 9904 | €20,772 | -€10,781 | -€31,553 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,772 | -€10,781 | -€31,553 |
Source: filed annual accounts (NBB), financial years ended 1 July 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.