MERIDIEM: 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.
MERIDIEM
Largest movements
- Receivables within one year +€4,043
new in 2025: €4,043
- Cash +€3,993
up €3,993 (+54.0%), from €7,394 to €11,387
mainly Tax, wage and social debts (+€7,925) and Net result for the year (+€5,636)
- Tangible fixed assets +€770
up €770 (+369.7%), from €208 to €979
- Formation expenses -€231
down €231 (-25.5%), from €904 to €673
- Tax, wage and social debts +€7,925
up €7,925 (+1397.6%), from €567 to €8,492
of which Remuneration and social security: +€4,865
- Profit (loss) carried forward +€5,636
up €5,636, from -€1,436 to €4,201
- Trade debts -€4,983
down €4,983 (-92.2%), from €5,406 to €423
- Gross operating margin +€7,449
up €7,449, from -€477 to €6,972
- Taxes +€1,380
up €1,380 (+1319.5%), from €105 to €1,484
- Financial income +€890
new in 2025: €890
- Other operating charges -€387
down €387 (-100.0%), from €387 to €0
- Depreciation +€318
up €318 (+99.6%), from €319 to €637
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 | €8,507 | €17,082 | +€8,576 | +100.8% |
| Formation expenses | 20 | €904 | €673 | -€231 | -25.5% |
| Fixed assets | 21/28 | €208 | €979 | +€770 | +369.7% |
| Tangible fixed assets | 22/27 | €208 | €979 | +€770 | +369.7% |
| Furniture and vehicles | 24 | €208 | €979 | +€770 | +369.7% |
| Current assets | 29/58 | €7,394 | €15,430 | +€8,036 | +108.7% |
| Amounts receivable within one year | 40/41 | - | €4,043 | +€4,043 | |
| Trade receivables | 40 | - | €4,043 | +€4,043 | |
| Cash at bank and in hand | 54/58 | €7,394 | €11,387 | +€3,993 | +54.0% |
| Total equity and liabilities | 10/49 | €8,507 | €17,082 | +€8,576 | +100.8% |
| Equity | 10/15 | €2,464 | €8,101 | +€5,636 | +228.7% |
| Contributions | 10/11 | €3,900 | €3,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,436 | €4,201 | +€5,636 | |
| Amounts payable | 17/49 | €6,042 | €8,982 | +€2,939 | +48.6% |
| Amounts payable within one year | 42/48 | €6,042 | €8,982 | +€2,939 | +48.6% |
| Trade debts | 44 | €5,406 | €423 | -€4,983 | -92.2% |
| Suppliers | 440/4 | €5,406 | €423 | -€4,983 | -92.2% |
| Taxes, remuneration and social security | 45 | €567 | €8,492 | +€7,925 | +1397.6% |
| Taxes | 450/3 | €567 | €3,627 | +€3,060 | +539.7% |
| Remuneration and social security | 454/9 | - | €4,865 | +€4,865 | |
| Other amounts payable | 47/48 | €70 | €67 | -€3 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €319 | €637 | +€318 | +99.6% |
| Other operating charges | 640/8 | €387 | €0 | -€387 | -100.0% |
| Gross operating margin | 9900 | -€477 | €6,972 | +€7,449 | |
| Operating profit (loss) | 9901 | -€1,184 | €6,335 | +€7,518 | |
| Financial income | 75/76B | - | €890 | +€890 | |
| Recurring financial income | 75 | - | €890 | +€890 | |
| Financial charges | 65/66B | €148 | €104 | -€44 | -29.8% |
| Recurring financial charges | 65 | €148 | €104 | -€44 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,331 | €7,121 | +€8,452 | |
| Income taxes | 67/77 | €105 | €1,484 | +€1,380 | +1319.5% |
| Profit (loss) for the period | 9904 | -€1,436 | €5,636 | +€7,072 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,436 | €5,636 | +€7,072 |
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 8 October 2026 via checked.be.