MEMORIGERIE: 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.
MEMORIGERIE
Largest movements
- Cash +€88,762
up €88,762 (+30.4%), from €291,739 to €380,502
mainly Net result for the year (+€122,437) and Depreciation (+€34,382)
- Financial fixed assets +€39,510
up €39,510 (+82.3%), from €48,016 to €87,526
- Tangible fixed assets -€27,560
down €27,560 (-23.4%), from €117,773 to €90,213
of which Land and buildings: -€24,130
- Deferred charges and accrued income -€14,860
down €14,860 (-27.3%), from €54,413 to €39,553
- Reserves +€122,437
up €122,437 (+35.2%), from €347,583 to €470,020
- Other debts -€32,987
down €32,987 (-19.1%), from €173,033 to €140,046
- Taxes +€12,679
up €12,679 (+27.8%), from €45,673 to €58,352
- Gross operating margin +€12,263
up €12,263 (+6.1%), from €201,239 to €213,502
- Depreciation -€9,469
down €9,469 (-21.6%), from €43,851 to €34,382
- Other operating charges -€4,944
down €4,944 (-89.5%), from €5,525 to €581
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.
Cash bridge derived
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 | €639,392 | €725,289 | +€85,896 | +13.4% |
| Fixed assets | 21/28 | €165,789 | €177,739 | +€11,950 | +7.2% |
| Tangible fixed assets | 22/27 | €117,773 | €90,213 | -€27,560 | -23.4% |
| Land and buildings | 22 | €96,521 | €72,391 | -€24,130 | -25.0% |
| Plant, machinery and equipment | 23 | €3,157 | €3,003 | -€154 | -4.9% |
| Other tangible fixed assets | 26 | €18,095 | €14,820 | -€3,276 | -18.1% |
| Financial fixed assets | 28 | €48,016 | €87,526 | +€39,510 | +82.3% |
| Current assets | 29/58 | €473,603 | €547,549 | +€73,946 | +15.6% |
| Amounts receivable within one year | 40/41 | €29,950 | €29,994 | +€44 | +0.1% |
| Other amounts receivable | 41 | €29,950 | €29,994 | +€44 | +0.1% |
| Current investments | 50/53 | €97,500 | €97,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €291,739 | €380,502 | +€88,762 | +30.4% |
| Deferred charges and accrued income | 490/1 | €54,413 | €39,553 | -€14,860 | -27.3% |
| Total equity and liabilities | 10/49 | €639,392 | €725,289 | +€85,896 | +13.4% |
| Equity | 10/15 | €459,865 | €582,302 | +€122,437 | +26.6% |
| Contributions | 10/11 | €112,282 | €112,282 | = | 0.0% |
| Reserves | 13 | €347,583 | €470,020 | +€122,437 | +35.2% |
| Non-distributable reserves | 130/1 | €347,583 | €470,020 | +€122,437 | +35.2% |
| Reserves not available under the articles | 1311 | €347,583 | €470,020 | +€122,437 | +35.2% |
| Amounts payable | 17/49 | €179,527 | €142,987 | -€36,540 | -20.4% |
| Amounts payable within one year | 42/48 | €176,896 | €140,356 | -€36,540 | -20.7% |
| Trade debts | 44 | €1,313 | €310 | -€1,003 | -76.4% |
| Suppliers | 440/4 | €1,313 | €310 | -€1,003 | -76.4% |
| Taxes, remuneration and social security | 45 | €2,550 | - | -€2,550 | |
| Remuneration and social security | 454/9 | €2,550 | - | -€2,550 | |
| Other amounts payable | 47/48 | €173,033 | €140,046 | -€32,987 | -19.1% |
| Accrued charges and deferred income | 492/3 | €2,631 | €2,631 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,851 | €34,382 | -€9,469 | -21.6% |
| Other operating charges | 640/8 | €5,525 | €581 | -€4,944 | -89.5% |
| Gross operating margin | 9900 | €201,239 | €213,502 | +€12,263 | +6.1% |
| Operating profit (loss) | 9901 | €151,863 | €178,540 | +€26,677 | +17.6% |
| Financial income | 75/76B | €1,452 | €2,927 | +€1,476 | +101.6% |
| Recurring financial income | 75 | €1,452 | €2,927 | +€1,476 | +101.6% |
| Financial charges | 65/66B | €906 | €678 | -€228 | -25.1% |
| Recurring financial charges | 65 | €906 | €678 | -€228 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €152,408 | €180,788 | +€28,380 | +18.6% |
| Income taxes | 67/77 | €45,673 | €58,352 | +€12,679 | +27.8% |
| Profit (loss) for the period | 9904 | €106,735 | €122,437 | +€15,701 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €106,735 | €122,437 | +€15,701 | +14.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.