MESPILUS: what changed
MESPILUS
Largest movements
- Cash -€2,745
down €2,745 (-84.8%), from €3,238 to €493
mainly Trade debts (-€14,334) and Net result for the year (-€193)
- Trade debts -€14,334
down €14,334 (-100%), from €14,334 to €0
- Other debts +€11,620
up €11,620 (+4.7%), from €246,906 to €258,526
- Gross operating margin +€2,127
up €2,127, from -€1,642 to €486
- Other operating charges -€601
down €601 (-47.0%), from €1,280 to €679
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €178,057 | €175,150 | -€2,907 | -1.6% |
| Fixed assets | 21/28 | €75,281 | €75,281 | = | 0.0% |
| Tangible fixed assets | 22/27 | €74,161 | €74,161 | = | 0.0% |
| Land and buildings | 22 | €74,161 | €74,161 | = | 0.0% |
| Financial fixed assets | 28 | €1,120 | €1,120 | = | 0.0% |
| Current assets | 29/58 | €102,776 | €99,869 | -€2,907 | -2.8% |
| Stocks and contracts in progress | 3 | €99,295 | €99,295 | = | 0.0% |
| Stocks | 30/36 | €99,295 | €99,295 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €243 | €80 | -€162 | -66.9% |
| Other amounts receivable | 41 | €243 | €80 | -€162 | -66.9% |
| Cash at bank and in hand | 54/58 | €3,238 | €493 | -€2,745 | -84.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €178,057 | €175,150 | -€2,907 | -1.6% |
| Equity | 10/15 | -€83,183 | -€83,376 | -€193 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,783 | -€101,976 | -€193 | -0.2% |
| Amounts payable | 17/49 | €261,240 | €258,526 | -€2,714 | -1.0% |
| Amounts payable within one year | 42/48 | €261,240 | €258,526 | -€2,714 | -1.0% |
| Trade debts | 44 | €14,334 | €0 | -€14,334 | -100% |
| Suppliers | 440/4 | €14,334 | €0 | -€14,334 | -100% |
| Other amounts payable | 47/48 | €246,906 | €258,526 | +€11,620 | +4.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,280 | €679 | -€601 | -47.0% |
| Gross operating margin | 9900 | -€1,642 | €486 | +€2,127 | |
| Operating profit (loss) | 9901 | -€2,921 | -€193 | +€2,728 | +93.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,921 | -€193 | +€2,728 | +93.4% |
| Profit (loss) for the period | 9904 | -€2,921 | -€193 | +€2,728 | +93.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,921 | -€193 | +€2,728 | +93.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.