MeOCardis: 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.
MeOCardis
Largest movements
- Deferred charges and accrued income +€2,946
up €2,946 (+61.1%), from €4,823 to €7,768
- Tangible fixed assets -€1,319
down €1,319 (-13.1%), from €10,046 to €8,727
of which Furniture and vehicles: -€1,838
- Receivables within one year +€567
new in 2025: €567
- Cash +€353
up €353 (+3.7%), from €9,438 to €9,791
mainly Net result for the year (+€22,310) and Accrued charges and deferred income (+€5,895)
- Accrued charges and deferred income +€5,895
new in 2025: €5,895
- Other debts -€2,626
down €2,626 (-53.5%), from €4,907 to €2,280
- Tax, wage and social debts -€574
no longer reported in 2025 (was €574)
- Gross operating margin -€6,568
down €6,568 (-15.0%), from €43,805 to €37,236
- Taxes -€1,641
down €1,641 (-17.1%), from €9,574 to €7,933
- Other operating charges +€858
up €858 (+538.9%), from €159 to €1,017
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 | €24,307 | €26,853 | +€2,546 | +10.5% |
| Fixed assets | 21/28 | €10,046 | €8,727 | -€1,319 | -13.1% |
| Tangible fixed assets | 22/27 | €10,046 | €8,727 | -€1,319 | -13.1% |
| Plant, machinery and equipment | 23 | €3,957 | €4,475 | +€518 | +13.1% |
| Furniture and vehicles | 24 | €6,090 | €4,252 | -€1,838 | -30.2% |
| Current assets | 29/58 | €14,261 | €18,127 | +€3,865 | +27.1% |
| Amounts receivable within one year | 40/41 | - | €567 | +€567 | |
| Other amounts receivable | 41 | - | €567 | +€567 | |
| Cash at bank and in hand | 54/58 | €9,438 | €9,791 | +€353 | +3.7% |
| Deferred charges and accrued income | 490/1 | €4,823 | €7,768 | +€2,946 | +61.1% |
| Total equity and liabilities | 10/49 | €24,307 | €26,853 | +€2,546 | +10.5% |
| Equity | 10/15 | €18,827 | €18,600 | -€227 | -1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €227 | - | -€227 | |
| Distributable reserves | 133 | €227 | - | -€227 | |
| Amounts payable | 17/49 | €5,481 | €8,253 | +€2,773 | +50.6% |
| Amounts payable within one year | 42/48 | €5,481 | €2,358 | -€3,122 | -57.0% |
| Trade debts | 44 | - | €78 | +€78 | |
| Suppliers | 440/4 | - | €78 | +€78 | |
| Taxes, remuneration and social security | 45 | €574 | - | -€574 | |
| Taxes | 450/3 | €574 | - | -€574 | |
| Other amounts payable | 47/48 | €4,907 | €2,280 | -€2,626 | -53.5% |
| Accrued charges and deferred income | 492/3 | - | €5,895 | +€5,895 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,847 | €3,614 | -€233 | -6.1% |
| Other operating charges | 640/8 | €159 | €1,017 | +€858 | +538.9% |
| Gross operating margin | 9900 | €43,805 | €37,236 | -€6,568 | -15.0% |
| Operating profit (loss) | 9901 | €39,799 | €32,605 | -€7,193 | -18.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,468 | €2,363 | -€105 | -4.2% |
| Recurring financial charges | 65 | €2,468 | €2,363 | -€105 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €37,331 | €30,243 | -€7,088 | -19.0% |
| Income taxes | 67/77 | €9,574 | €7,933 | -€1,641 | -17.1% |
| Profit (loss) for the period | 9904 | €27,757 | €22,310 | -€5,447 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,757 | €22,310 | -€5,447 | -19.6% |
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 7 October 2026 via checked.be.