MERAVIDA: 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.
MERAVIDA
Largest movements
- Tangible fixed assets +€3.4m
up €3.4m (+142%), from €2.4m to €5.7m
of which Land and buildings: +€3.4m
- Current investments +€259,505
new in 2025: €259,505
- Short-term financial debts +€2.9m
new in 2025: €2.9m
- Other debts +€1.3m
up €1.3m (+119%), from €1.1m to €2.5m
- Trade debts -€805,024
down €805,024 (-81.7%), from €984,996 to €179,972
- Profit (loss) carried forward +€92,781
up €92,781 (+137%), from €67,758 to €160,539
- Reserves +€67,758
new in 2025: €67,758
- Depreciation -€128,728
down €128,728 (-57.1%), from €225,369 to €96,641
- Staff costs -€49,873
down €49,873, from €49,674 to -€199
- Financial charges +€49,719
up €49,719 (+95.8%), from €51,892 to €101,612
- Gross operating margin -€43,612
down €43,612 (-10.2%), from €427,020 to €383,407
- Financial income +€28,262
up €28,262 (+211,698%), from €13 to €28,275
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.
Derived cash bridge
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 | €2,624,842 | €6,338,397 | +€3.7m | +141% |
| Fixed assets | 21/28 | €2,370,380 | €5,728,392 | +€3.4m | +142% |
| Tangible fixed assets | 22/27 | €2,369,492 | €5,727,504 | +€3.4m | +142% |
| Land and buildings | 22 | €2,353,492 | €5,708,445 | +€3.4m | +143% |
| Plant, machinery and equipment | 23 | - | €3,059 | +€3,059 | |
| Other tangible fixed assets | 26 | €16,000 | €16,000 | = | 0.0% |
| Financial fixed assets | 28 | €888 | €888 | = | 0.0% |
| Current assets | 29/58 | €254,462 | €610,005 | +€355,543 | +140% |
| Amounts receivable within one year | 40/41 | €155,229 | €169,877 | +€14,649 | +9.4% |
| Trade receivables | 40 | €155,229 | €169,877 | +€14,649 | +9.4% |
| Current investments | 50/53 | - | €259,505 | +€259,505 | |
| Cash at bank and in hand | 54/58 | €82,222 | €117,481 | +€35,259 | +42.9% |
| Deferred charges and accrued income | 490/1 | €17,011 | €63,142 | +€46,130 | +271% |
| Total equity and liabilities | 10/49 | €2,624,842 | €6,338,397 | +€3.7m | +141% |
| Equity | 10/15 | €397,758 | €558,297 | +€160,539 | +40.4% |
| Contributions | 10/11 | €330,000 | €330,000 | = | 0.0% |
| Reserves | 13 | - | €67,758 | +€67,758 | |
| Distributable reserves | 133 | - | €67,758 | +€67,758 | |
| Profit (loss) carried forward | 14 | €67,758 | €160,539 | +€92,781 | +137% |
| Amounts payable | 17/49 | €2,227,084 | €5,780,100 | +€3.6m | +160% |
| Amounts payable within one year | 42/48 | €2,181,205 | €5,677,857 | +€3.5m | +160% |
| Financial debts | 43 | - | €2,900,000 | +€2.9m | |
| Credit institutions | 430/8 | - | €2,900,000 | +€2.9m | |
| Trade debts | 44 | €984,996 | €179,972 | -€805,024 | -81.7% |
| Suppliers | 440/4 | €984,996 | €179,972 | -€805,024 | -81.7% |
| Taxes, remuneration and social security | 45 | €63,704 | €116,833 | +€53,129 | +83.4% |
| Taxes | 450/3 | €60,331 | €116,833 | +€56,503 | +93.7% |
| Remuneration and social security | 454/9 | €3,373 | €0 | -€3,373 | -100% |
| Other amounts payable | 47/48 | €1,132,505 | €2,481,052 | +€1.3m | +119% |
| Accrued charges and deferred income | 492/3 | €45,879 | €102,243 | +€56,363 | +123% |
| Remuneration, social security and pensions | 62 | €49,674 | -€199 | -€49,873 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €225,369 | €96,641 | -€128,728 | -57.1% |
| Other operating charges | 640/8 | €4,724 | €4,381 | -€343 | -7.3% |
| Gross operating margin | 9900 | €427,020 | €383,407 | -€43,612 | -10.2% |
| Operating profit (loss) | 9901 | €147,252 | €282,584 | +€135,332 | +91.9% |
| Financial income | 75/76B | €13 | €28,275 | +€28,262 | +211,698% |
| Recurring financial income | 75 | €13 | €28,275 | +€28,262 | +211,698% |
| Financial charges | 65/66B | €51,892 | €101,612 | +€49,719 | +95.8% |
| Recurring financial charges | 65 | €51,892 | €101,612 | +€49,719 | +95.8% |
| Profit (loss) for the period before taxes | 9903 | €95,373 | €209,248 | +€113,875 | +119% |
| Income taxes | 67/77 | €27,615 | €48,709 | +€21,094 | +76.4% |
| Profit (loss) for the period | 9904 | €67,758 | €160,539 | +€92,781 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €67,758 | €160,539 | +€92,781 | +137% |
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 16 October 2026 via checked.be.