MESCLADIS: 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.
MESCLADIS
Largest movements
- Cash +€30,851
up €30,851 (+95.0%), from €32,470 to €63,321
mainly Depreciation (+€42,478) and Net result for the year (+€41,916)
- Tangible fixed assets -€17,618
down €17,618 (-6.8%), from €259,575 to €241,957
of which Land and buildings: -€15,311
- Stocks and contracts +€8,957
up €8,957 (+23.6%), from €38,006 to €46,962
- Receivables within one year -€8,006
down €8,006 (-37.4%), from €21,428 to €13,422
of which Other amounts receivable: -€11,048
- Debts after one year -€44,044
down €44,044 (-18.2%), from €242,525 to €198,481
- Reserves +€41,916
up €41,916 (+100.1%), from €41,880 to €83,795
- Trade debts +€18,204
up €18,204 (+120.0%), from €15,169 to €33,373
- Contributions -€12,400
no longer reported in 2024 (was €12,400)
- Other debts -€10,346
no longer reported in 2024 (was €10,346)
- Gross operating margin +€67,335
up €67,335 (+73.0%), from €92,293 to €159,628
- Staff costs +€28,775
up €28,775 (+471.1%), from €6,108 to €34,882
- Taxes +€13,613
up €13,613 (+170.3%), from €7,993 to €21,606
- Other operating charges +€7,755
up €7,755 (+224.1%), from €3,461 to €11,215
- Financial charges -€6,056
down €6,056 (-42.8%), from €14,138 to €8,082
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 | €364,259 | €371,884 | +€7,625 | +2.1% |
| Fixed assets | 21/28 | €265,323 | €246,401 | -€18,923 | -7.1% |
| Intangible fixed assets | 21 | €5,748 | €4,443 | -€1,305 | -22.7% |
| Tangible fixed assets | 22/27 | €259,575 | €241,957 | -€17,618 | -6.8% |
| Land and buildings | 22 | €120,342 | €105,031 | -€15,311 | -12.7% |
| Plant, machinery and equipment | 23 | €9,887 | €19,672 | +€9,785 | +99.0% |
| Furniture and vehicles | 24 | €3,393 | €5,710 | +€2,317 | +68.3% |
| Other tangible fixed assets | 26 | €125,954 | €111,544 | -€14,410 | -11.4% |
| Current assets | 29/58 | €98,936 | €125,483 | +€26,548 | +26.8% |
| Stocks and contracts in progress | 3 | €38,006 | €46,962 | +€8,957 | +23.6% |
| Stocks | 30/36 | €38,006 | €46,962 | +€8,957 | +23.6% |
| Amounts receivable within one year | 40/41 | €21,428 | €13,422 | -€8,006 | -37.4% |
| Trade receivables | 40 | €5,143 | €8,184 | +€3,042 | +59.2% |
| Other amounts receivable | 41 | €16,285 | €5,237 | -€11,048 | -67.8% |
| Current investments | 50/53 | €3,149 | - | -€3,149 | |
| Cash at bank and in hand | 54/58 | €32,470 | €63,321 | +€30,851 | +95.0% |
| Deferred charges and accrued income | 490/1 | €3,883 | €1,778 | -€2,105 | -54.2% |
| Total equity and liabilities | 10/49 | €364,259 | €371,884 | +€7,625 | +2.1% |
| Equity | 10/15 | €54,280 | €83,795 | +€29,516 | +54.4% |
| Contributions | 10/11 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €41,880 | €83,795 | +€41,916 | +100.1% |
| Distributable reserves | 133 | €41,880 | €83,795 | +€41,916 | +100.1% |
| Amounts payable | 17/49 | €309,979 | €288,088 | -€21,891 | -7.1% |
| Amounts payable after more than one year | 17 | €242,525 | €198,481 | -€44,044 | -18.2% |
| Financial debts | 170/4 | €242,525 | €198,481 | -€44,044 | -18.2% |
| Amounts payable within one year | 42/48 | €67,454 | €89,607 | +€22,153 | +32.8% |
| Current portion of amounts payable after more than one year | 42 | €29,228 | €30,044 | +€816 | +2.8% |
| Financial debts | 43 | €5,066 | €8,357 | +€3,292 | +65.0% |
| Credit institutions | 430/8 | €5,066 | €8,357 | +€3,292 | +65.0% |
| Trade debts | 44 | €15,169 | €33,373 | +€18,204 | +120.0% |
| Suppliers | 440/4 | €15,169 | €33,373 | +€18,204 | +120.0% |
| Advances received on contracts in progress | 46 | - | €2,886 | +€2,886 | |
| Taxes, remuneration and social security | 45 | €7,646 | €14,947 | +€7,301 | +95.5% |
| Taxes | 450/3 | €3,569 | €13,030 | +€9,461 | +265.1% |
| Remuneration and social security | 454/9 | €4,077 | €1,917 | -€2,160 | -53.0% |
| Other amounts payable | 47/48 | €10,346 | - | -€10,346 | |
| Remuneration, social security and pensions | 62 | €6,108 | €34,882 | +€28,775 | +471.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,333 | €42,478 | +€1,144 | +2.8% |
| Other operating charges | 640/8 | €3,461 | €11,215 | +€7,755 | +224.1% |
| Gross operating margin | 9900 | €92,293 | €159,628 | +€67,335 | +73.0% |
| Operating profit (loss) | 9901 | €41,391 | €71,052 | +€29,661 | +71.7% |
| Financial income | 75/76B | €356 | €551 | +€196 | +55.0% |
| Recurring financial income | 75 | €356 | €551 | +€196 | +55.0% |
| Financial charges | 65/66B | €14,138 | €8,082 | -€6,056 | -42.8% |
| Recurring financial charges | 65 | €14,138 | €8,082 | -€6,056 | -42.8% |
| Profit (loss) for the period before taxes | 9903 | €27,608 | €63,521 | +€35,913 | +130.1% |
| Income taxes | 67/77 | €7,993 | €21,606 | +€13,613 | +170.3% |
| Profit (loss) for the period | 9904 | €19,616 | €41,916 | +€22,300 | +113.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,616 | €41,916 | +€22,300 | +113.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.