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MENARGO: 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.

What changed

MENARGO

BE 0804.310.340
NACE 47.252, Retail sale of beverages, general range
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€716
2024 · -€12,565+€11,849
Equity
-€13,280
2024 · -€12,565-€716
Cash
-
2024 · €395-€395
Balance sheet total
€2,491
2024 · €3,602-€1,111

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€716

    down €716 (-52.2%), from €1,372 to €656

  • Cash -€395

    no longer reported in 2025 (was €395)

    mainly Net result for the year (-€716) and Other debts (-€395)

Equity and liabilities
  • Profit (loss) carried forward -€716

    down €716 (-5.7%), from -€12,565 to -€13,280

  • Other debts -€395

    down €395 (-2.4%), from €16,167 to €15,771

Income statement
  • Gross operating margin +€9,603

    no longer reported in 2025 (was -€9,603)

  • Depreciation -€2,198

    down €2,198 (-75.4%), from €2,914 to €716

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€12,565
Depreciation +€2,198
Other operating items +€9,603
Financial charges +€48
Result 2025 -€716

Cash bridge derived

cash 2024 to 2025

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.

From operations -€395
Investment €0
Financing €0
Cash 2024 €395
Net result for the year -€716
Depreciation +€716
Other debts -€395
Cash 2025 €0
Every line side by side 22 lines
Line Code 2024 2025 Change %
Total assets 20/58 €3,602 €2,491 -€1,111 -30.8%
Fixed assets 21/28 €1,372 €656 -€716 -52.2%
Tangible fixed assets 22/27 €1,372 €656 -€716 -52.2%
Furniture and vehicles 24 €1,372 €656 -€716 -52.2%
Current assets 29/58 €2,230 €1,835 -€395 -17.7%
Amounts receivable within one year 40/41 €1,835 €1,835 = 0.0%
Other amounts receivable 41 €1,835 €1,835 = 0.0%
Cash at bank and in hand 54/58 €395 - -€395
Total equity and liabilities 10/49 €3,602 €2,491 -€1,111 -30.8%
Equity 10/15 -€12,565 -€13,280 -€716 -5.7%
Profit (loss) carried forward 14 -€12,565 -€13,280 -€716 -5.7%
Amounts payable 17/49 €16,167 €15,771 -€395 -2.4%
Amounts payable within one year 42/48 €16,167 €15,771 -€395 -2.4%
Other amounts payable 47/48 €16,167 €15,771 -€395 -2.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €2,914 €716 -€2,198 -75.4%
Gross operating margin 9900 -€9,603 - +€9,603
Operating profit (loss) 9901 -€12,517 -€716 +€11,801 +94.3%
Financial charges 65/66B €48 - -€48
Recurring financial charges 65 €48 - -€48
Profit (loss) for the period before taxes 9903 -€12,565 -€716 +€11,849 +94.3%
Profit (loss) for the period 9904 -€12,565 -€716 +€11,849 +94.3%
Profit (loss) for the period to be appropriated 9905 -€12,565 -€716 +€11,849 +94.3%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.