MESPRI: 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.
MESPRI
Largest movements
- Receivables within one year +€11,025
up €11,025, from €0 to €11,025
of which Trade receivables: +€10,878
- Cash -€7,445
down €7,445 (-70.2%), from €10,602 to €3,156
mainly Receivables within one year (-€11,025) and Investment in fixed assets (net) (-€2,481)
- Tangible fixed assets +€2,159
up €2,159, from €0 to €2,159
of which Furniture and vehicles: +€1,430
- Profit (loss) carried forward +€3,972
up €3,972 (+33.0%), from -€12,024 to -€8,052
- Trade debts +€1,049
up €1,049 (+774.1%), from €136 to €1,184
- Other debts +€956
up €956 (+13.3%), from €7,184 to €8,140
- Tax, wage and social debts -€342
down €342 (-15.4%), from €2,220 to €1,878
of which Taxes: -€932
- Gross operating margin +€16,227
up €16,227, from -€11,034 to €5,193
- Depreciation +€322
up €322, from €0 to €322
- Financial charges +€118
up €118 (+62.4%), from €188 to €306
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 | €11,516 | €17,151 | +€5,635 | +48.9% |
| Fixed assets | 21/28 | €275 | €2,434 | +€2,159 | +784.9% |
| Tangible fixed assets | 22/27 | €0 | €2,159 | +€2,159 | |
| Plant, machinery and equipment | 23 | €0 | €729 | +€729 | |
| Furniture and vehicles | 24 | €0 | €1,430 | +€1,430 | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €275 | €275 | = | 0.0% |
| Current assets | 29/58 | €11,241 | €14,717 | +€3,476 | +30.9% |
| Amounts receivable within one year | 40/41 | €0 | €11,025 | +€11,025 | |
| Trade receivables | 40 | €0 | €10,878 | +€10,878 | |
| Other amounts receivable | 41 | €0 | €148 | +€148 | |
| Cash at bank and in hand | 54/58 | €10,602 | €3,156 | -€7,445 | -70.2% |
| Deferred charges and accrued income | 490/1 | €639 | €535 | -€104 | -16.2% |
| Total equity and liabilities | 10/49 | €11,516 | €17,151 | +€5,635 | +48.9% |
| Equity | 10/15 | €1,976 | €5,948 | +€3,972 | +201.0% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,024 | -€8,052 | +€3,972 | +33.0% |
| Amounts payable | 17/49 | €9,539 | €11,203 | +€1,663 | +17.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €9,539 | €11,203 | +€1,663 | +17.4% |
| Trade debts | 44 | €136 | €1,184 | +€1,049 | +774.1% |
| Suppliers | 440/4 | €136 | €1,184 | +€1,049 | +774.1% |
| Taxes, remuneration and social security | 45 | €2,220 | €1,878 | -€342 | -15.4% |
| Taxes | 450/3 | €1,610 | €678 | -€932 | -57.9% |
| Remuneration and social security | 454/9 | €610 | €1,200 | +€590 | +96.7% |
| Other amounts payable | 47/48 | €7,184 | €8,140 | +€956 | +13.3% |
| Non-recurring operating income | 76A | €77 | €0 | -€77 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €322 | +€322 | |
| Other operating charges | 640/8 | €683 | €639 | -€44 | -6.4% |
| Non-recurring operating charges | 66A | €3,394 | €0 | -€3,394 | -100.0% |
| Gross operating margin | 9900 | -€11,034 | €5,193 | +€16,227 | |
| Operating profit (loss) | 9901 | -€15,111 | €4,232 | +€19,343 | |
| Financial income | 75/76B | €60 | €46 | -€14 | -23.3% |
| Recurring financial income | 75 | €60 | €46 | -€14 | -23.3% |
| Financial charges | 65/66B | €188 | €306 | +€118 | +62.4% |
| Recurring financial charges | 65 | €188 | €306 | +€118 | +62.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,239 | €3,972 | +€19,211 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€15,239 | €3,972 | +€19,211 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,239 | €3,972 | +€19,211 |
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 12 October 2026 via checked.be.