MESOTTEN Dieter: 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.
MESOTTEN Dieter
Largest movements
- Cash -€6,047
down €6,047 (-10.5%), from €57,688 to €51,641
mainly Other debts (-€13,726) and Tax, wage and social debts (-€5,257)
- Tangible fixed assets +€3,448
up €3,448 (+163%), from €2,116 to €5,565
of which Plant, machinery and equipment: +€4,577
- Receivables within one year -€1,673
down €1,673 (-37.4%), from €4,476 to €2,803
of which Trade receivables: -€2,620
- Reserves +€14,354
up €14,354 (+46.6%), from €30,821 to €45,175
- Other debts -€13,726
down €13,726 (-72.2%), from €19,000 to €5,273
- Tax, wage and social debts -€5,257
down €5,257 (-95.4%), from €5,509 to €252
- Gross operating margin +€6,810
up €6,810 (+40.4%), from €16,859 to €23,669
- Other operating charges +€1,108
up €1,108 (+190%), from €583 to €1,691
- Taxes +€870
up €870 (+26.8%), from €3,247 to €4,117
- Financial charges +€643
up €643 (+45.4%), from €1,417 to €2,060
- Depreciation +€319
up €319 (+28.3%), from €1,129 to €1,448
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 | €65,558 | €61,244 | -€4,314 | -6.6% |
| Fixed assets | 21/28 | €2,116 | €5,565 | +€3,448 | +163% |
| Tangible fixed assets | 22/27 | €2,116 | €5,565 | +€3,448 | +163% |
| Plant, machinery and equipment | 23 | - | €4,577 | +€4,577 | |
| Furniture and vehicles | 24 | €2,116 | €988 | -€1,129 | -53.3% |
| Current assets | 29/58 | €63,441 | €55,679 | -€7,762 | -12.2% |
| Amounts receivable within one year | 40/41 | €4,476 | €2,803 | -€1,673 | -37.4% |
| Trade receivables | 40 | €3,813 | €1,193 | -€2,620 | -68.7% |
| Other amounts receivable | 41 | €663 | €1,611 | +€947 | +143% |
| Cash at bank and in hand | 54/58 | €57,688 | €51,641 | -€6,047 | -10.5% |
| Deferred charges and accrued income | 490/1 | €1,277 | €1,235 | -€42 | -3.3% |
| Total equity and liabilities | 10/49 | €65,558 | €61,244 | -€4,314 | -6.6% |
| Equity | 10/15 | €39,821 | €54,175 | +€14,354 | +36.0% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €30,821 | €45,175 | +€14,354 | +46.6% |
| Distributable reserves | 133 | €30,821 | €45,175 | +€14,354 | +46.6% |
| Amounts payable | 17/49 | €25,736 | €7,068 | -€18,668 | -72.5% |
| Amounts payable within one year | 42/48 | €25,736 | €7,068 | -€18,668 | -72.5% |
| Trade debts | 44 | €1,228 | €1,544 | +€316 | +25.7% |
| Suppliers | 440/4 | €1,228 | €1,544 | +€316 | +25.7% |
| Taxes, remuneration and social security | 45 | €5,509 | €252 | -€5,257 | -95.4% |
| Taxes | 450/3 | €5,509 | €252 | -€5,257 | -95.4% |
| Other amounts payable | 47/48 | €19,000 | €5,273 | -€13,726 | -72.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,129 | €1,448 | +€319 | +28.3% |
| Other operating charges | 640/8 | €583 | €1,691 | +€1,108 | +190% |
| Gross operating margin | 9900 | €16,859 | €23,669 | +€6,810 | +40.4% |
| Operating profit (loss) | 9901 | €15,147 | €20,530 | +€5,382 | +35.5% |
| Financial income | 75/76B | €23 | €1 | -€21 | -93.6% |
| Recurring financial income | 75 | €23 | €1 | -€21 | -93.6% |
| Financial charges | 65/66B | €1,417 | €2,060 | +€643 | +45.4% |
| Recurring financial charges | 65 | €1,417 | €2,060 | +€643 | +45.4% |
| Profit (loss) for the period before taxes | 9903 | €13,753 | €18,471 | +€4,718 | +34.3% |
| Income taxes | 67/77 | €3,247 | €4,117 | +€870 | +26.8% |
| Profit (loss) for the period | 9904 | €10,506 | €14,354 | +€3,848 | +36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,506 | €14,354 | +€3,848 | +36.6% |
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 23 October 2026 via checked.be.