MERISTRAT: 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.
MERISTRAT
Largest movements
- Cash -€210,596
down €210,596 (-81.3%), from €259,068 to €48,472
mainly Other debts (-€79,900) and Receivables within one year (-€66,543)
- Receivables within one year +€66,543
up €66,543 (+79.6%), from €83,610 to €150,153
of which Other amounts receivable: +€84,511
- Tangible fixed assets -€5,476
down €5,476 (-2.8%), from €197,442 to €191,966
of which Land and buildings: -€4,250
- Other debts -€79,900
no longer reported in 2024 (was €79,900)
- Reserves -€57,722
down €57,722 (-13.6%), from €424,751 to €367,029
of which Distributable reserves: -€57,722
- Tax, wage and social debts -€6,278
down €6,278 (-83.3%), from €7,534 to €1,256
- Trade debts -€5,612
down €5,612 (-60.5%), from €9,280 to €3,668
- Gross operating margin -€177,615
down €177,615, from €128,575 to -€49,040
- Taxes -€25,286
down €25,286 (-98.1%), from €25,771 to €485
- Depreciation -€3,336
down €3,336 (-37.9%), from €8,812 to €5,476
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €540,120 | €390,591 | -€149,529 | -27.7% |
| Fixed assets | 21/28 | €197,442 | €191,966 | -€5,476 | -2.8% |
| Tangible fixed assets | 22/27 | €197,442 | €191,966 | -€5,476 | -2.8% |
| Land and buildings | 22 | €195,243 | €190,994 | -€4,250 | -2.2% |
| Furniture and vehicles | 24 | €2,199 | €973 | -€1,227 | -55.8% |
| Current assets | 29/58 | €342,678 | €198,625 | -€144,053 | -42.0% |
| Amounts receivable within one year | 40/41 | €83,610 | €150,153 | +€66,543 | +79.6% |
| Trade receivables | 40 | €32,803 | €14,835 | -€17,968 | -54.8% |
| Other amounts receivable | 41 | €50,807 | €135,318 | +€84,511 | +166% |
| Cash at bank and in hand | 54/58 | €259,068 | €48,472 | -€210,596 | -81.3% |
| Total equity and liabilities | 10/49 | €540,120 | €390,591 | -€149,529 | -27.7% |
| Equity | 10/15 | €443,351 | €385,629 | -€57,722 | -13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €424,751 | €367,029 | -€57,722 | -13.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €422,891 | €365,169 | -€57,722 | -13.6% |
| Amounts payable | 17/49 | €96,769 | €4,962 | -€91,807 | -94.9% |
| Amounts payable within one year | 42/48 | €96,769 | €4,962 | -€91,807 | -94.9% |
| Financial debts | 43 | €55 | €38 | -€17 | -31.3% |
| Credit institutions | 430/8 | €55 | €38 | -€17 | -31.3% |
| Trade debts | 44 | €9,280 | €3,668 | -€5,612 | -60.5% |
| Suppliers | 440/4 | €9,280 | €3,668 | -€5,612 | -60.5% |
| Taxes, remuneration and social security | 45 | €7,534 | €1,256 | -€6,278 | -83.3% |
| Taxes | 450/3 | €7,534 | €1,256 | -€6,278 | -83.3% |
| Other amounts payable | 47/48 | €79,900 | - | -€79,900 | |
| Non-recurring operating income | 76A | €13,259 | - | -€13,259 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,812 | €5,476 | -€3,336 | -37.9% |
| Other operating charges | 640/8 | €2,117 | €2,342 | +€225 | +10.6% |
| Gross operating margin | 9900 | €128,575 | -€49,040 | -€177,615 | |
| Operating profit (loss) | 9901 | €117,645 | -€56,858 | -€174,503 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €488 | €379 | -€109 | -22.4% |
| Recurring financial charges | 65 | €488 | €379 | -€109 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €117,157 | -€57,237 | -€174,394 | |
| Income taxes | 67/77 | €25,771 | €485 | -€25,286 | -98.1% |
| Profit (loss) for the period | 9904 | €91,386 | -€57,722 | -€149,108 | |
| Profit (loss) for the period to be appropriated | 9905 | €91,386 | -€57,722 | -€149,108 |
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 14 October 2026 via checked.be.