MESIODENS: 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.
MESIODENS
Largest movements
- Tangible fixed assets -€36,404
down €36,404 (-24.6%), from €147,949 to €111,546
of which Land and buildings: -€25,769
- Cash -€9,186
down €9,186 (-94.0%), from €9,768 to €582
mainly Debts after one year (-€30,265) and Other debts (-€12,725)
- Receivables within one year +€3,952
up €3,952 (+8.3%), from €47,778 to €51,729
- Debts after one year -€30,265
down €30,265 (-32.0%), from €94,503 to €64,238
- Other debts -€12,725
no longer reported in 2025 (was €12,725)
- Tax, wage and social debts +€5,754
up €5,754, from €0 to €5,754
of which Taxes: +€2,929
- Profit (loss) carried forward -€5,450
down €5,450 (-13.0%), from €41,903 to €36,453
- Trade debts +€3,493
up €3,493 (+33.8%), from €10,329 to €13,822
- Turnover -€252,917
no longer reported in 2025 (was €252,917)
- Purchases and services -€175,672
no longer reported in 2025 (was €175,672)
- Gross operating margin -€12,905
down €12,905 (-14.8%), from €87,295 to €74,391
- Staff costs +€4,930
up €4,930 (+19.3%), from €25,593 to €30,523
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.
Cash bridge derived
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 | €206,895 | €165,880 | -€41,016 | -19.8% |
| Fixed assets | 21/28 | €148,086 | €111,682 | -€36,404 | -24.6% |
| Tangible fixed assets | 22/27 | €147,949 | €111,546 | -€36,404 | -24.6% |
| Land and buildings | 22 | €121,324 | €95,555 | -€25,769 | -21.2% |
| Plant, machinery and equipment | 23 | €26,590 | €15,991 | -€10,599 | -39.9% |
| Furniture and vehicles | 24 | €36 | - | -€36 | |
| Financial fixed assets | 28 | €136 | €136 | = | 0.0% |
| Current assets | 29/58 | €58,810 | €54,198 | -€4,612 | -7.8% |
| Amounts receivable within one year | 40/41 | €47,778 | €51,729 | +€3,952 | +8.3% |
| Other amounts receivable | 41 | €47,778 | €51,729 | +€3,952 | +8.3% |
| Cash at bank and in hand | 54/58 | €9,768 | €582 | -€9,186 | -94.0% |
| Deferred charges and accrued income | 490/1 | €1,264 | €1,886 | +€622 | +49.2% |
| Total equity and liabilities | 10/49 | €206,895 | €165,880 | -€41,016 | -19.8% |
| Equity | 10/15 | €56,163 | €50,713 | -€5,450 | -9.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,903 | €36,453 | -€5,450 | -13.0% |
| Amounts payable | 17/49 | €150,732 | €115,167 | -€35,565 | -23.6% |
| Amounts payable after more than one year | 17 | €94,503 | €64,238 | -€30,265 | -32.0% |
| Financial debts | 170/4 | €94,503 | €64,238 | -€30,265 | -32.0% |
| Amounts payable within one year | 42/48 | €56,114 | €50,776 | -€5,338 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €33,060 | €31,200 | -€1,860 | -5.6% |
| Trade debts | 44 | €10,329 | €13,822 | +€3,493 | +33.8% |
| Suppliers | 440/4 | €10,329 | €13,822 | +€3,493 | +33.8% |
| Taxes, remuneration and social security | 45 | €0 | €5,754 | +€5,754 | |
| Taxes | 450/3 | €0 | €2,929 | +€2,929 | |
| Remuneration and social security | 454/9 | - | €2,825 | +€2,825 | |
| Other amounts payable | 47/48 | €12,725 | - | -€12,725 | |
| Accrued charges and deferred income | 492/3 | €116 | €153 | +€38 | +32.6% |
| Turnover | 70 | €252,917 | - | -€252,917 | |
| Goods, raw materials, services and sundry goods | 60/61 | €175,672 | - | -€175,672 | |
| Remuneration, social security and pensions | 62 | €25,593 | €30,523 | +€4,930 | +19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,282 | €40,741 | +€459 | +1.1% |
| Other operating charges | 640/8 | €3,174 | €1,889 | -€1,285 | -40.5% |
| Non-recurring operating charges | 66A | €600 | €556 | -€44 | -7.3% |
| Gross operating margin | 9900 | €87,295 | €74,391 | -€12,905 | -14.8% |
| Operating profit (loss) | 9901 | €17,647 | €682 | -€16,965 | -96.1% |
| Financial income | 75/76B | €108 | €84 | -€24 | -22.4% |
| Recurring financial income | 75 | €108 | €84 | -€24 | -22.4% |
| Financial charges | 65/66B | €3,998 | €3,272 | -€726 | -18.2% |
| Recurring financial charges | 65 | €3,998 | €3,272 | -€726 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €13,757 | -€2,506 | -€16,264 | |
| Income taxes | 67/77 | €4,441 | €2,944 | -€1,497 | -33.7% |
| Profit (loss) for the period | 9904 | €9,316 | -€5,450 | -€14,766 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,316 | -€5,450 | -€14,766 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.