Mesler: 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.
Mesler
Largest movements
- Cash -€16,836
down €16,836 (-47.8%), from €35,209 to €18,373
mainly Tax, wage and social debts (-€19,858) and Other debts (-€7,830)
- Receivables within one year +€480
up €480 (+4.5%), from €10,666 to €11,145
of which Trade receivables: +€1,200
- Tax, wage and social debts -€19,858
down €19,858 (-95.3%), from €20,830 to €972
- Debts after one year +€8,344
new in 2025: €8,344
- Other debts -€7,830
down €7,830 (-21.2%), from €36,979 to €29,149
- Trade debts +€1,568
up €1,568 (+111%), from €1,416 to €2,985
- Profit (loss) carried forward +€1,420
up €1,420 (+6.6%), from -€21,409 to -€19,990
- Turnover -€22,295
down €22,295 (-38.5%), from €57,979 to €35,684
- Purchases and services -€16,600
down €16,600 (-30.1%), from €55,157 to €38,557
- Gross operating margin -€6,400
down €6,400 (-69.8%), from €9,166 to €2,765
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 | €45,875 | €29,519 | -€16,356 | -35.7% |
| Current assets | 29/58 | €45,875 | €29,519 | -€16,356 | -35.7% |
| Amounts receivable within one year | 40/41 | €10,666 | €11,145 | +€480 | +4.5% |
| Trade receivables | 40 | €9,348 | €10,548 | +€1,200 | +12.8% |
| Other amounts receivable | 41 | €1,318 | €597 | -€720 | -54.7% |
| Cash at bank and in hand | 54/58 | €35,209 | €18,373 | -€16,836 | -47.8% |
| Total equity and liabilities | 10/49 | €45,875 | €29,519 | -€16,356 | -35.7% |
| Equity | 10/15 | -€13,349 | -€11,930 | +€1,420 | +10.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | -€21,409 | -€19,990 | +€1,420 | +6.6% |
| Amounts payable | 17/49 | €59,224 | €41,449 | -€17,776 | -30.0% |
| Amounts payable after more than one year | 17 | - | €8,344 | +€8,344 | |
| Financial debts | 170/4 | - | €8,344 | +€8,344 | |
| Amounts payable within one year | 42/48 | €59,224 | €33,105 | -€26,120 | -44.1% |
| Trade debts | 44 | €1,416 | €2,985 | +€1,568 | +111% |
| Suppliers | 440/4 | €1,416 | €2,985 | +€1,568 | +111% |
| Taxes, remuneration and social security | 45 | €20,830 | €972 | -€19,858 | -95.3% |
| Remuneration and social security | 454/9 | €20,830 | €972 | -€19,858 | -95.3% |
| Other amounts payable | 47/48 | €36,979 | €29,149 | -€7,830 | -21.2% |
| Turnover | 70 | €57,979 | €35,684 | -€22,295 | -38.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €55,157 | €38,557 | -€16,600 | -30.1% |
| Other operating charges | 640/8 | €833 | €1,067 | +€234 | +28.2% |
| Gross operating margin | 9900 | €9,166 | €2,765 | -€6,400 | -69.8% |
| Operating profit (loss) | 9901 | €8,333 | €1,698 | -€6,635 | -79.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €333 | €279 | -€55 | -16.4% |
| Recurring financial charges | 65 | €333 | €279 | -€55 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €8,000 | €1,420 | -€6,580 | -82.3% |
| Profit (loss) for the period | 9904 | €8,000 | €1,420 | -€6,580 | -82.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,000 | €1,420 | -€6,580 | -82.3% |
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.