MESOPOTAMIA: 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.
MESOPOTAMIA
Largest movements
- Cash -€50,094
down €50,094 (-93.7%), from €53,472 to €3,378
mainly Net result for the year (-€29,147) and Receivables within one year (-€9,840)
- Receivables within one year +€9,840
up €9,840 (+70285.7%), from €14 to €9,854
of which Other amounts receivable: +€9,854
- Tangible fixed assets -€9,079
down €9,079 (-42.9%), from €21,158 to €12,079
of which Furniture and vehicles: -€7,494
- Profit (loss) carried forward -€29,147
down €29,147 (-82.6%), from -€35,304 to -€64,451
- Other debts -€8,548
down €8,548 (-36.3%), from €23,548 to €15,000
- Debts after one year -€5,393
down €5,393 (-79.9%), from €6,749 to €1,356
- Trade debts -€3,755
no longer reported in 2025 (was €3,755)
- Tax, wage and social debts -€2,809
no longer reported in 2025 (was €2,809)
- Turnover -€126,642
down €126,642 (-72.3%), from €175,216 to €48,574
- Gross operating margin -€67,696
down €67,696, from €57,850 to -€9,846
- Staff costs -€7,249
down €7,249 (-51.0%), from €14,216 to €6,967
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 | €75,496 | €25,898 | -€49,598 | -65.7% |
| Fixed assets | 21/28 | €21,258 | €12,429 | -€8,829 | -41.5% |
| Tangible fixed assets | 22/27 | €21,158 | €12,079 | -€9,079 | -42.9% |
| Land and buildings | 22 | €1,696 | €1,171 | -€525 | -31.0% |
| Plant, machinery and equipment | 23 | €2,818 | €1,758 | -€1,060 | -37.6% |
| Furniture and vehicles | 24 | €16,644 | €9,150 | -€7,494 | -45.0% |
| Financial fixed assets | 28 | €100 | €350 | +€250 | +250.0% |
| Current assets | 29/58 | €54,238 | €13,469 | -€40,769 | -75.2% |
| Stocks and contracts in progress | 3 | €752 | - | -€752 | |
| Stocks | 30/36 | €752 | - | -€752 | |
| Amounts receivable within one year | 40/41 | €14 | €9,854 | +€9,840 | +70285.7% |
| Trade receivables | 40 | €14 | - | -€14 | |
| Other amounts receivable | 41 | - | €9,854 | +€9,854 | |
| Cash at bank and in hand | 54/58 | €53,472 | €3,378 | -€50,094 | -93.7% |
| Deferred charges and accrued income | 490/1 | - | €237 | +€237 | |
| Total equity and liabilities | 10/49 | €75,496 | €25,898 | -€49,598 | -65.7% |
| Equity | 10/15 | €33,296 | €4,149 | -€29,147 | -87.5% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,304 | -€64,451 | -€29,147 | -82.6% |
| Amounts payable | 17/49 | €42,200 | €21,749 | -€20,451 | -48.5% |
| Amounts payable after more than one year | 17 | €6,749 | €1,356 | -€5,393 | -79.9% |
| Financial debts | 170/4 | €6,749 | €1,356 | -€5,393 | -79.9% |
| Amounts payable within one year | 42/48 | €35,451 | €20,393 | -€15,058 | -42.5% |
| Current portion of amounts payable after more than one year | 42 | €5,339 | €5,393 | +€54 | +1.0% |
| Trade debts | 44 | €3,755 | - | -€3,755 | |
| Suppliers | 440/4 | €3,755 | - | -€3,755 | |
| Taxes, remuneration and social security | 45 | €2,809 | - | -€2,809 | |
| Taxes | 450/3 | €2,809 | - | -€2,809 | |
| Other amounts payable | 47/48 | €23,548 | €15,000 | -€8,548 | -36.3% |
| Turnover | 70 | €175,216 | €48,574 | -€126,642 | -72.3% |
| Remuneration, social security and pensions | 62 | €14,216 | €6,967 | -€7,249 | -51.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,647 | €9,079 | -€568 | -5.9% |
| Other operating charges | 640/8 | €3,351 | €2,991 | -€360 | -10.7% |
| Gross operating margin | 9900 | €57,850 | -€9,846 | -€67,696 | |
| Operating profit (loss) | 9901 | €30,636 | -€28,883 | -€59,519 | |
| Financial income | 75/76B | €7 | €17 | +€10 | +142.9% |
| Recurring financial income | 75 | €7 | €17 | +€10 | +142.9% |
| Financial charges | 65/66B | €809 | €281 | -€528 | -65.3% |
| Recurring financial charges | 65 | €809 | €281 | -€528 | -65.3% |
| Profit (loss) for the period before taxes | 9903 | €29,834 | -€29,147 | -€58,981 | |
| Profit (loss) for the period | 9904 | €29,834 | -€29,147 | -€58,981 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,834 | -€29,147 | -€58,981 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.