MEPLA: 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.
MEPLA
Largest movements
- Cash +€20,980
up €20,980 (+1402.1%), from €1,496 to €22,476
mainly Net result for the year (+€34,125) and Receivables within one year (+€15,731)
- Receivables within one year -€15,731
no longer reported in 2025 (was €15,731)
of which Trade receivables: -€8,208
- Tangible fixed assets +€8,968
up €8,968 (+150.7%), from €5,951 to €14,920
- Reserves +€20,625
up €20,625 (+1480.1%), from €1,394 to €22,018
- Debts after one year -€20,000
no longer reported in 2025 (was €20,000)
- Tax, wage and social debts +€10,722
up €10,722 (+3760.3%), from €285 to €11,008
- Trade debts +€2,525
new in 2025: €2,525
- Gross operating margin +€42,561
up €42,561 (+1913.5%), from €2,224 to €44,785
- Taxes +€4,950
up €4,950 (+2635.4%), from €188 to €5,137
- Financial charges +€3,264
up €3,264 (+5585.0%), from €58 to €3,323
of which Non-recurring financial charges: +€2,627
- Depreciation +€1,579
up €1,579 (+149.9%), from €1,053 to €2,632
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 | €23,179 | €37,396 | +€14,217 | +61.3% |
| Fixed assets | 21/28 | €5,951 | €14,920 | +€8,968 | +150.7% |
| Tangible fixed assets | 22/27 | €5,951 | €14,920 | +€8,968 | +150.7% |
| Plant, machinery and equipment | 23 | €5,951 | €14,920 | +€8,968 | +150.7% |
| Current assets | 29/58 | €17,227 | €22,476 | +€5,249 | +30.5% |
| Amounts receivable within one year | 40/41 | €15,731 | - | -€15,731 | |
| Trade receivables | 40 | €8,208 | - | -€8,208 | |
| Other amounts receivable | 41 | €7,523 | - | -€7,523 | |
| Cash at bank and in hand | 54/58 | €1,496 | €22,476 | +€20,980 | +1402.1% |
| Total equity and liabilities | 10/49 | €23,179 | €37,396 | +€14,217 | +61.3% |
| Equity | 10/15 | €2,894 | €23,518 | +€20,625 | +712.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €1,394 | €22,018 | +€20,625 | +1480.1% |
| Distributable reserves | 133 | €1,394 | €22,018 | +€20,625 | +1480.1% |
| Amounts payable | 17/49 | €20,285 | €13,877 | -€6,408 | -31.6% |
| Amounts payable after more than one year | 17 | €20,000 | - | -€20,000 | |
| Financial debts | 170/4 | €20,000 | - | -€20,000 | |
| Amounts payable within one year | 42/48 | €285 | €13,877 | +€13,592 | +4766.7% |
| Trade debts | 44 | - | €2,525 | +€2,525 | |
| Suppliers | 440/4 | - | €2,525 | +€2,525 | |
| Taxes, remuneration and social security | 45 | €285 | €11,008 | +€10,722 | +3760.3% |
| Taxes | 450/3 | €285 | €11,008 | +€10,722 | +3760.3% |
| Other amounts payable | 47/48 | - | €345 | +€345 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,053 | €2,632 | +€1,579 | +149.9% |
| Other operating charges | 640/8 | €90 | €69 | -€21 | -23.3% |
| Gross operating margin | 9900 | €2,224 | €44,785 | +€42,561 | +1913.5% |
| Operating profit (loss) | 9901 | €1,082 | €42,085 | +€41,004 | +3791.2% |
| Financial income | 75/76B | €204 | €500 | +€296 | +144.8% |
| Recurring financial income | 75 | €204 | €500 | +€296 | +144.8% |
| Financial charges | 65/66B | €58 | €3,323 | +€3,264 | +5585.0% |
| Recurring financial charges | 65 | €58 | €695 | +€637 | +1089.8% |
| Non-recurring financial charges | 66B | - | €2,627 | +€2,627 | |
| Profit (loss) for the period before taxes | 9903 | €1,227 | €39,262 | +€38,035 | +3098.9% |
| Income taxes | 67/77 | €188 | €5,137 | +€4,950 | +2635.4% |
| Profit (loss) for the period | 9904 | €1,040 | €34,125 | +€33,085 | +3182.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,040 | €34,125 | +€33,085 | +3182.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.