MENISOSS: 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.
MENISOSS
Largest movements
- Cash -€63,199
down €63,199 (-68.9%), from €91,689 to €28,490
mainly Net result for the year (-€74,135) and Trade debts (-€25,187)
- Tangible fixed assets -€42,282
down €42,282 (-33.7%), from €125,436 to €83,154
- Receivables within one year -€15,017
down €15,017 (-36.9%), from €40,697 to €25,681
of which Trade receivables: -€16,472
- Stocks and contracts -€5,750
down €5,750 (-23.1%), from €24,910 to €19,160
- Profit (loss) carried forward -€74,135
down €74,135 (-60.1%), from €123,449 to €49,314
- Trade debts -€25,187
down €25,187 (-65.4%), from €38,497 to €13,310
- Debts after one year -€22,017
down €22,017 (-32.4%), from €68,008 to €45,992
- Purchases and services -€198,623
down €198,623 (-47.9%), from €415,071 to €216,448
- Gross operating margin -€110,270
down €110,270 (-99.3%), from €111,053 to €783
- Staff costs -€25,086
down €25,086 (-49.6%), from €50,551 to €25,465
- Taxes -€3,985
down €3,985 (-94.9%), from €4,202 to €216
- Financial charges +€1,321
up €1,321 (+58.8%), from €2,248 to €3,569
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €287,167 | €159,480 | -€127,687 | -44.5% |
| Fixed assets | 21/28 | €129,871 | €86,149 | -€43,722 | -33.7% |
| Intangible fixed assets | 21 | €4,320 | €2,880 | -€1,440 | -33.3% |
| Tangible fixed assets | 22/27 | €125,436 | €83,154 | -€42,282 | -33.7% |
| Land and buildings | 22 | €59,609 | €50,961 | -€8,648 | -14.5% |
| Plant, machinery and equipment | 23 | €36,725 | €17,300 | -€19,425 | -52.9% |
| Furniture and vehicles | 24 | €29,102 | €14,893 | -€14,209 | -48.8% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €157,296 | €73,331 | -€83,965 | -53.4% |
| Stocks and contracts in progress | 3 | €24,910 | €19,160 | -€5,750 | -23.1% |
| Stocks | 30/36 | €24,910 | €19,160 | -€5,750 | -23.1% |
| Amounts receivable within one year | 40/41 | €40,697 | €25,681 | -€15,017 | -36.9% |
| Trade receivables | 40 | €34,232 | €17,760 | -€16,472 | -48.1% |
| Other amounts receivable | 41 | €6,465 | €7,921 | +€1,455 | +22.5% |
| Cash at bank and in hand | 54/58 | €91,689 | €28,490 | -€63,199 | -68.9% |
| Total equity and liabilities | 10/49 | €287,167 | €159,480 | -€127,687 | -44.5% |
| Equity | 10/15 | €149,009 | €74,874 | -€74,135 | -49.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,360 | €19,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | €17,500 | €17,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,449 | €49,314 | -€74,135 | -60.1% |
| Amounts payable | 17/49 | €138,158 | €84,606 | -€53,552 | -38.8% |
| Amounts payable after more than one year | 17 | €68,008 | €45,992 | -€22,017 | -32.4% |
| Financial debts | 170/4 | €68,008 | €45,992 | -€22,017 | -32.4% |
| Amounts payable within one year | 42/48 | €70,150 | €38,614 | -€31,535 | -45.0% |
| Current portion of amounts payable after more than one year | 42 | €26,163 | €24,420 | -€1,743 | -6.7% |
| Trade debts | 44 | €38,497 | €13,310 | -€25,187 | -65.4% |
| Suppliers | 440/4 | €38,497 | €13,310 | -€25,187 | -65.4% |
| Taxes, remuneration and social security | 45 | €2,821 | €884 | -€1,937 | -68.7% |
| Remuneration and social security | 454/9 | €2,821 | €884 | -€1,937 | -68.7% |
| Other amounts payable | 47/48 | €2,669 | - | -€2,669 | |
| Non-recurring operating income | 76A | €14,069 | €5,631 | -€8,437 | -60.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €415,071 | €216,448 | -€198,623 | -47.9% |
| Remuneration, social security and pensions | 62 | €50,551 | €25,465 | -€25,086 | -49.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,722 | €43,722 | = | 0.0% |
| Other operating charges | 640/8 | €1,705 | €2,064 | +€359 | +21.0% |
| Gross operating margin | 9900 | €111,053 | €783 | -€110,270 | -99.3% |
| Operating profit (loss) | 9901 | €15,075 | -€70,468 | -€85,543 | |
| Financial income | 75/76B | €636 | €118 | -€518 | -81.5% |
| Recurring financial income | 75 | €636 | €118 | -€518 | -81.5% |
| Financial charges | 65/66B | €2,248 | €3,569 | +€1,321 | +58.8% |
| Recurring financial charges | 65 | €2,248 | €3,569 | +€1,321 | +58.8% |
| Profit (loss) for the period before taxes | 9903 | €13,463 | -€73,919 | -€87,382 | |
| Income taxes | 67/77 | €4,202 | €216 | -€3,985 | -94.9% |
| Profit (loss) for the period | 9904 | €9,262 | -€74,135 | -€83,397 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,262 | -€74,135 | -€83,397 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.