MESIBEL: 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.
MESIBEL
Largest movements
- Stocks and contracts +€2,954
up €2,954 (+22.7%), from €13,000 to €15,954
- Receivables within one year +€2,304
up €2,304 (+3675.8%), from €63 to €2,367
- Trade debts +€17,403
up €17,403 (+361.9%), from €4,809 to €22,212
- Profit (loss) carried forward -€13,301
down €13,301, from €4,031 to -€9,270
- Tax, wage and social debts +€1,657
up €1,657 (+219.8%), from €754 to €2,411
of which Taxes: +€1,524
- Other debts -€687
no longer reported in 2024 (was €687)
- Gross operating margin -€6,970
down €6,970, from €1,274 to -€5,696
- Taxes +€1,624
new in 2024: €1,624
- Other operating charges -€708
down €708 (-11.5%), from €6,176 to €5,469
- Staff costs +€294
new in 2024: €294
- Financial charges +€69
up €69 (+46.8%), from €148 to €218
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 | €22,681 | €27,753 | +€5,072 | +22.4% |
| Current assets | 29/58 | €22,681 | €27,753 | +€5,072 | +22.4% |
| Stocks and contracts in progress | 3 | €13,000 | €15,954 | +€2,954 | +22.7% |
| Stocks | 30/36 | €13,000 | €15,954 | +€2,954 | +22.7% |
| Amounts receivable within one year | 40/41 | €63 | €2,367 | +€2,304 | +3675.8% |
| Other amounts receivable | 41 | €63 | €2,367 | +€2,304 | +3675.8% |
| Cash at bank and in hand | 54/58 | €9,131 | €9,085 | -€46 | -0.5% |
| Deferred charges and accrued income | 490/1 | €487 | €347 | -€140 | -28.8% |
| Total equity and liabilities | 10/49 | €22,681 | €27,753 | +€5,072 | +22.4% |
| Equity | 10/15 | €16,431 | €3,130 | -€13,301 | -81.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,031 | -€9,270 | -€13,301 | |
| Amounts payable | 17/49 | €6,250 | €24,623 | +€18,373 | +294.0% |
| Amounts payable within one year | 42/48 | €6,250 | €24,623 | +€18,373 | +294.0% |
| Trade debts | 44 | €4,809 | €22,212 | +€17,403 | +361.9% |
| Suppliers | 440/4 | €4,809 | €22,212 | +€17,403 | +361.9% |
| Taxes, remuneration and social security | 45 | €754 | €2,411 | +€1,657 | +219.8% |
| Taxes | 450/3 | €754 | €2,277 | +€1,524 | +202.1% |
| Remuneration and social security | 454/9 | - | €133 | +€133 | |
| Other amounts payable | 47/48 | €687 | - | -€687 | |
| Remuneration, social security and pensions | 62 | - | €294 | +€294 | |
| Other operating charges | 640/8 | €6,176 | €5,469 | -€708 | -11.5% |
| Gross operating margin | 9900 | €1,274 | -€5,696 | -€6,970 | |
| Operating profit (loss) | 9901 | -€4,902 | -€11,459 | -€6,557 | -133.7% |
| Financial charges | 65/66B | €148 | €218 | +€69 | +46.8% |
| Recurring financial charges | 65 | €148 | €218 | +€69 | +46.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,050 | -€11,677 | -€6,626 | -131.2% |
| Income taxes | 67/77 | - | €1,624 | +€1,624 | |
| Profit (loss) for the period | 9904 | -€5,050 | -€13,301 | -€8,250 | -163.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,050 | -€13,301 | -€8,250 | -163.4% |
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 12 October 2026 via checked.be.