MEPROM: 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.
MEPROM
Largest movements
- Receivables within one year -€9,528
down €9,528 (-24.7%), from €38,634 to €29,106
of which Other amounts receivable: -€11,821
- Cash +€8,006
up €8,006 (+99.6%), from €8,040 to €16,046
mainly Receivables within one year (+€9,528) and Other debts (+€5,512)
- Tangible fixed assets -€5,371
down €5,371 (-12.3%), from €43,781 to €38,410
- Reserves -€21,472
down €21,472 (-48.4%), from €44,330 to €22,857
- Other debts +€5,512
up €5,512 (+24.5%), from €22,490 to €28,002
- Trade debts +€4,505
up €4,505 (+67.8%), from €6,642 to €11,147
- Accrued charges and deferred income +€4,270
new in 2025: €4,270
- Gross operating margin +€10,259
up €10,259 (+41.2%), from €24,898 to €35,158
- Depreciation -€4,437
down €4,437 (-45.2%), from €9,808 to €5,371
- Other operating charges +€3,162
up €3,162 (+95.6%), from €3,307 to €6,469
- Taxes +€1,275
up €1,275 (+128.9%), from €989 to €2,264
- Financial income -€405
down €405 (-32.8%), from €1,235 to €830
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 | €93,234 | €85,816 | -€7,419 | -8.0% |
| Fixed assets | 21/28 | €43,781 | €38,410 | -€5,371 | -12.3% |
| Tangible fixed assets | 22/27 | €43,781 | €38,410 | -€5,371 | -12.3% |
| Land and buildings | 22 | €43,781 | €38,410 | -€5,371 | -12.3% |
| Current assets | 29/58 | €49,454 | €47,406 | -€2,048 | -4.1% |
| Amounts receivable within one year | 40/41 | €38,634 | €29,106 | -€9,528 | -24.7% |
| Trade receivables | 40 | €6,891 | €9,184 | +€2,293 | +33.3% |
| Other amounts receivable | 41 | €31,743 | €19,922 | -€11,821 | -37.2% |
| Cash at bank and in hand | 54/58 | €8,040 | €16,046 | +€8,006 | +99.6% |
| Deferred charges and accrued income | 490/1 | €2,780 | €2,254 | -€526 | -18.9% |
| Total equity and liabilities | 10/49 | €93,234 | €85,816 | -€7,419 | -8.0% |
| Equity | 10/15 | €62,880 | €41,407 | -€21,472 | -34.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €44,330 | €22,857 | -€21,472 | -48.4% |
| Distributable reserves | 133 | €44,330 | €22,857 | -€21,472 | -48.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €30,355 | €44,408 | +€14,054 | +46.3% |
| Amounts payable within one year | 42/48 | €30,355 | €40,138 | +€9,783 | +32.2% |
| Trade debts | 44 | €6,642 | €11,147 | +€4,505 | +67.8% |
| Suppliers | 440/4 | €6,642 | €11,147 | +€4,505 | +67.8% |
| Taxes, remuneration and social security | 45 | €1,223 | €989 | -€233 | -19.1% |
| Taxes | 450/3 | €1,223 | €989 | -€233 | -19.1% |
| Other amounts payable | 47/48 | €22,490 | €28,002 | +€5,512 | +24.5% |
| Accrued charges and deferred income | 492/3 | - | €4,270 | +€4,270 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,808 | €5,371 | -€4,437 | -45.2% |
| Other operating charges | 640/8 | €3,307 | €6,469 | +€3,162 | +95.6% |
| Non-recurring operating charges | 66A | - | €16,352 | +€16,352 | |
| Gross operating margin | 9900 | €24,898 | €35,158 | +€10,259 | +41.2% |
| Operating profit (loss) | 9901 | €11,784 | €6,966 | -€4,818 | -40.9% |
| Financial income | 75/76B | €1,235 | €830 | -€405 | -32.8% |
| Recurring financial income | 75 | €1,235 | €830 | -€405 | -32.8% |
| Financial charges | 65/66B | €453 | €592 | +€139 | +30.6% |
| Recurring financial charges | 65 | €453 | €592 | +€139 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | €12,565 | €7,203 | -€5,362 | -42.7% |
| Income taxes | 67/77 | €989 | €2,264 | +€1,275 | +128.9% |
| Profit (loss) for the period | 9904 | €11,576 | €4,940 | -€6,637 | -57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,576 | €4,940 | -€6,637 | -57.3% |
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 7 October 2026 via checked.be.