MERANO.ONE: 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.
MERANO.ONE
Largest movements
- Tangible fixed assets -€40,001
down €40,001 (-53.3%), from €75,001 to €35,000
- Receivables within one year -€1,301
no longer reported in 2024 (was €1,301)
- Profit (loss) carried forward -€18,476
down €18,476 (-124.2%), from -€14,871 to -€33,347
- Other debts -€12,329
down €12,329 (-20.0%), from €61,676 to €49,348
- Trade debts -€10,497
no longer reported in 2024 (was €10,497)
- Gross operating margin -€475
new in 2024: -€475
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,302 | €36,000 | -€41,302 | -53.4% |
| Formation expenses | 20 | €1,000 | €1,000 | = | 0.0% |
| Fixed assets | 21/28 | €75,001 | €35,000 | -€40,001 | -53.3% |
| Tangible fixed assets | 22/27 | €75,001 | €35,000 | -€40,001 | -53.3% |
| Land and buildings | 22 | €75,001 | €35,000 | -€40,001 | -53.3% |
| Current assets | 29/58 | €1,301 | - | -€1,301 | |
| Amounts receivable within one year | 40/41 | €1,301 | - | -€1,301 | |
| Trade receivables | 40 | €1,301 | - | -€1,301 | |
| Total equity and liabilities | 10/49 | €77,302 | €36,000 | -€41,302 | -53.4% |
| Equity | 10/15 | €5,129 | -€13,347 | -€18,476 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,871 | -€33,347 | -€18,476 | -124.2% |
| Amounts payable | 17/49 | €72,173 | €49,348 | -€22,826 | -31.6% |
| Amounts payable within one year | 42/48 | €72,173 | €49,348 | -€22,826 | -31.6% |
| Trade debts | 44 | €10,497 | - | -€10,497 | |
| Suppliers | 440/4 | €10,497 | - | -€10,497 | |
| Other amounts payable | 47/48 | €61,676 | €49,348 | -€12,329 | -20.0% |
| Non-recurring operating charges | 66A | - | €18,001 | +€18,001 | |
| Gross operating margin | 9900 | - | -€475 | -€475 | |
| Operating profit (loss) | 9901 | - | -€18,476 | -€18,476 | |
| Profit (loss) for the period before taxes | 9903 | - | -€18,476 | -€18,476 | |
| Profit (loss) for the period | 9904 | - | -€18,476 | -€18,476 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€18,476 | -€18,476 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.