Mes Amis: 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.
Mes Amis
Largest movements
- Cash +€179,439
up €179,439 (+115%), from €155,950 to €335,388
mainly Net result for the year (+€207,057) and Depreciation (+€108,897)
- Tangible fixed assets -€18,300
down €18,300 (-2.4%), from €765,290 to €746,990
of which Furniture and vehicles: -€31,206
- Reserves +€207,057
up €207,057 (+81.0%), from €255,619 to €462,676
- Debts after one year -€26,490
down €26,490 (-5.4%), from €489,242 to €462,752
- Trade debts -€14,729
down €14,729 (-25.3%), from €58,145 to €43,416
- Gross operating margin +€154,038
up €154,038 (+29.8%), from €517,423 to €671,461
- Staff costs +€82,906
up €82,906 (+45.8%), from €180,907 to €263,813
- Depreciation +€33,725
up €33,725 (+44.9%), from €75,172 to €108,897
- Taxes +€11,297
up €11,297 (+19.8%), from €57,097 to €68,394
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 | €943,815 | €1,121,444 | +€177,629 | +18.8% |
| Fixed assets | 21/28 | €765,290 | €752,590 | -€12,700 | -1.7% |
| Intangible fixed assets | 21 | - | €5,600 | +€5,600 | |
| Tangible fixed assets | 22/27 | €765,290 | €746,990 | -€18,300 | -2.4% |
| Land and buildings | 22 | €413,934 | €393,129 | -€20,805 | -5.0% |
| Plant, machinery and equipment | 23 | €49,968 | €79,062 | +€29,095 | +58.2% |
| Furniture and vehicles | 24 | €259,899 | €228,693 | -€31,206 | -12.0% |
| Other tangible fixed assets | 26 | €41,489 | €46,106 | +€4,617 | +11.1% |
| Current assets | 29/58 | €178,525 | €368,854 | +€190,328 | +107% |
| Stocks and contracts in progress | 3 | €4,950 | €7,450 | +€2,500 | +50.5% |
| Stocks | 30/36 | €4,950 | €7,450 | +€2,500 | +50.5% |
| Amounts receivable within one year | 40/41 | €11,849 | €16,594 | +€4,745 | +40.0% |
| Trade receivables | 40 | €5,194 | €13,825 | +€8,631 | +166% |
| Other amounts receivable | 41 | €6,654 | €2,769 | -€3,886 | -58.4% |
| Cash at bank and in hand | 54/58 | €155,950 | €335,388 | +€179,439 | +115% |
| Deferred charges and accrued income | 490/1 | €5,777 | €9,422 | +€3,645 | +63.1% |
| Total equity and liabilities | 10/49 | €943,815 | €1,121,444 | +€177,629 | +18.8% |
| Equity | 10/15 | €265,619 | €472,676 | +€207,057 | +78.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €255,619 | €462,676 | +€207,057 | +81.0% |
| Distributable reserves | 133 | €255,619 | €462,676 | +€207,057 | +81.0% |
| Amounts payable | 17/49 | €678,196 | €648,768 | -€29,428 | -4.3% |
| Amounts payable after more than one year | 17 | €489,242 | €462,752 | -€26,490 | -5.4% |
| Financial debts | 170/4 | €489,242 | €462,752 | -€26,490 | -5.4% |
| Amounts payable within one year | 42/48 | €181,683 | €176,923 | -€4,759 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €25,529 | €26,490 | +€961 | +3.8% |
| Trade debts | 44 | €58,145 | €43,416 | -€14,729 | -25.3% |
| Suppliers | 440/4 | €58,145 | €43,416 | -€14,729 | -25.3% |
| Advances received on contracts in progress | 46 | €14,126 | €20,010 | +€5,883 | +41.6% |
| Taxes, remuneration and social security | 45 | €20,090 | €27,752 | +€7,662 | +38.1% |
| Taxes | 450/3 | €20,090 | €27,752 | +€7,662 | +38.1% |
| Other amounts payable | 47/48 | €63,793 | €59,255 | -€4,537 | -7.1% |
| Accrued charges and deferred income | 492/3 | €7,271 | €9,092 | +€1,821 | +25.1% |
| Remuneration, social security and pensions | 62 | €180,907 | €263,813 | +€82,906 | +45.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,172 | €108,897 | +€33,725 | +44.9% |
| Other operating charges | 640/8 | €6,154 | €7,120 | +€966 | +15.7% |
| Non-recurring operating charges | 66A | - | €1,355 | +€1,355 | |
| Gross operating margin | 9900 | €517,423 | €671,461 | +€154,038 | +29.8% |
| Operating profit (loss) | 9901 | €255,191 | €290,277 | +€35,086 | +13.7% |
| Financial income | 75/76B | €184 | €282 | +€98 | +53.4% |
| Recurring financial income | 75 | €184 | €282 | +€98 | +53.4% |
| Financial charges | 65/66B | €16,874 | €15,108 | -€1,766 | -10.5% |
| Recurring financial charges | 65 | €16,874 | €15,108 | -€1,766 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €238,501 | €275,451 | +€36,950 | +15.5% |
| Income taxes | 67/77 | €57,097 | €68,394 | +€11,297 | +19.8% |
| Profit (loss) for the period | 9904 | €181,404 | €207,057 | +€25,653 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €181,404 | €207,057 | +€25,653 | +14.1% |
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 14 October 2026 via checked.be.