MeSa VB: 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.
MeSa VB
Largest movements
- Tangible fixed assets -€17,461
down €17,461 (-25.2%), from €69,292 to €51,831
of which Furniture and vehicles: -€15,797
- Receivables within one year -€16,922
down €16,922 (-14.4%), from €117,244 to €100,322
of which Trade receivables: -€35,171
- Cash +€5,390
up €5,390 (+15.7%), from €34,278 to €39,668
mainly Depreciation (+€17,461) and Receivables within one year (+€16,922)
- Profit (loss) carried forward -€19,930
new in 2024: -€19,930
- Short-term financial debts -€15,000
no longer reported in 2024 (was €15,000)
- Trade debts +€13,296
up €13,296 (+1234.1%), from €1,077 to €14,374
- Debts after one year -€9,994
down €9,994 (-30.4%), from €32,829 to €22,835
- Tax, wage and social debts +€2,649
up €2,649 (+6.4%), from €41,574 to €44,223
of which Taxes: +€2,649
- Gross operating margin -€85,894
down €85,894 (-93.5%), from €91,830 to €5,936
- Taxes -€24,916
down €24,916 (-99.6%), from €25,026 to €110
- Depreciation +€5,450
up €5,450 (+45.4%), from €12,011 to €17,461
- Financial charges +€3,113
up €3,113 (+85.8%), from €3,627 to €6,740
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.
Cash bridge derived
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 | €229,105 | €199,923 | -€29,182 | -12.7% |
| Fixed assets | 21/28 | €69,292 | €51,831 | -€17,461 | -25.2% |
| Tangible fixed assets | 22/27 | €69,292 | €51,831 | -€17,461 | -25.2% |
| Plant, machinery and equipment | 23 | €3,260 | €1,596 | -€1,664 | -51.0% |
| Furniture and vehicles | 24 | €66,032 | €50,235 | -€15,797 | -23.9% |
| Current assets | 29/58 | €159,814 | €148,093 | -€11,721 | -7.3% |
| Amounts receivable within one year | 40/41 | €117,244 | €100,322 | -€16,922 | -14.4% |
| Trade receivables | 40 | €104,287 | €69,116 | -€35,171 | -33.7% |
| Other amounts receivable | 41 | €12,957 | €31,205 | +€18,249 | +140.8% |
| Current investments | 50/53 | €8,000 | €8,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €34,278 | €39,668 | +€5,390 | +15.7% |
| Deferred charges and accrued income | 490/1 | €292 | €103 | -€188 | -64.5% |
| Total equity and liabilities | 10/49 | €229,105 | €199,923 | -€29,182 | -12.7% |
| Equity | 10/15 | €127,962 | €108,032 | -€19,930 | -15.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €115,562 | €115,562 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €1,855 | +€1,855 | |
| Other | 1319 | €1,855 | - | -€1,855 | |
| Distributable reserves | 133 | €113,707 | €113,707 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€19,930 | -€19,930 | |
| Amounts payable | 17/49 | €101,143 | €91,891 | -€9,252 | -9.1% |
| Amounts payable after more than one year | 17 | €32,829 | €22,835 | -€9,994 | -30.4% |
| Financial debts | 170/4 | €32,829 | €22,835 | -€9,994 | -30.4% |
| Amounts payable within one year | 42/48 | €67,966 | €68,591 | +€625 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €9,571 | €9,994 | +€423 | +4.4% |
| Financial debts | 43 | €15,000 | - | -€15,000 | |
| Credit institutions | 430/8 | €15,000 | - | -€15,000 | |
| Trade debts | 44 | €1,077 | €14,374 | +€13,296 | +1234.1% |
| Suppliers | 440/4 | €1,077 | €14,374 | +€13,296 | +1234.1% |
| Taxes, remuneration and social security | 45 | €41,574 | €44,223 | +€2,649 | +6.4% |
| Taxes | 450/3 | €41,574 | €44,223 | +€2,649 | +6.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €743 | - | -€743 | |
| Accrued charges and deferred income | 492/3 | €348 | €465 | +€118 | +33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,011 | €17,461 | +€5,450 | +45.4% |
| Other operating charges | 640/8 | €1,720 | €1,623 | -€97 | -5.7% |
| Gross operating margin | 9900 | €91,830 | €5,936 | -€85,894 | -93.5% |
| Operating profit (loss) | 9901 | €78,099 | -€13,148 | -€91,247 | |
| Financial income | 75/76B | €0 | €67 | +€67 | |
| Recurring financial income | 75 | €0 | €67 | +€67 | |
| Financial charges | 65/66B | €3,627 | €6,740 | +€3,113 | +85.8% |
| Recurring financial charges | 65 | €3,627 | €6,740 | +€3,113 | +85.8% |
| Profit (loss) for the period before taxes | 9903 | €74,472 | -€19,821 | -€94,293 | |
| Income taxes | 67/77 | €25,026 | €110 | -€24,916 | -99.6% |
| Profit (loss) for the period | 9904 | €49,446 | -€19,930 | -€69,377 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,446 | -€19,930 | -€69,377 |
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 10 October 2026 via checked.be.