MESSACONCEPT: 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.
MESSACONCEPT
Largest movements
- Receivables within one year +€68,300
up €68,300 (+83.9%), from €81,421 to €149,721
of which Trade receivables: +€37,015
- Cash +€41,492
up €41,492 (+40.6%), from €102,270 to €143,763
mainly Net result for the year (+€104,866) and Tax, wage and social debts (+€17,462)
- Deferred charges and accrued income +€16,876
up €16,876 (+121.3%), from €13,914 to €30,789
- Tangible fixed assets +€13,439
up €13,439 (+235.9%), from €5,697 to €19,136
of which Furniture and vehicles: +€14,305
- Profit (loss) carried forward +€104,866
up €104,866 (+81.7%), from €128,400 to €233,265
- Tax, wage and social debts +€17,462
up €17,462 (+292.5%), from €5,969 to €23,432
of which Taxes: +€15,496
- Trade debts +€9,245
up €9,245 (+13.9%), from €66,434 to €75,678
- Debts after one year +€8,534
new in 2024: €8,534
- Gross operating margin +€164,521
up €164,521 (+126.3%), from €130,257 to €294,778
- Staff costs +€92,580
up €92,580 (+162.8%), from €56,867 to €149,446
- Taxes +€15,223
up €15,223 (+127.0%), from €11,987 to €27,211
- Depreciation +€4,306
up €4,306 (+306.5%), from €1,405 to €5,711
- Financial charges +€3,920
up €3,920 (+126.2%), from €3,106 to €7,026
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €203,303 | €343,410 | +€140,107 | +68.9% |
| Fixed assets | 21/28 | €5,697 | €19,136 | +€13,439 | +235.9% |
| Tangible fixed assets | 22/27 | €5,697 | €19,136 | +€13,439 | +235.9% |
| Plant, machinery and equipment | 23 | €5,697 | €4,831 | -€867 | -15.2% |
| Furniture and vehicles | 24 | - | €14,305 | +€14,305 | |
| Current assets | 29/58 | €197,605 | €324,273 | +€126,668 | +64.1% |
| Amounts receivable within one year | 40/41 | €81,421 | €149,721 | +€68,300 | +83.9% |
| Trade receivables | 40 | €22,328 | €59,343 | +€37,015 | +165.8% |
| Other amounts receivable | 41 | €59,093 | €90,378 | +€31,285 | +52.9% |
| Cash at bank and in hand | 54/58 | €102,270 | €143,763 | +€41,492 | +40.6% |
| Deferred charges and accrued income | 490/1 | €13,914 | €30,789 | +€16,876 | +121.3% |
| Total equity and liabilities | 10/49 | €203,303 | €343,410 | +€140,107 | +68.9% |
| Equity | 10/15 | €130,900 | €235,765 | +€104,866 | +80.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,400 | €233,265 | +€104,866 | +81.7% |
| Amounts payable | 17/49 | €72,403 | €107,644 | +€35,241 | +48.7% |
| Amounts payable after more than one year | 17 | - | €8,534 | +€8,534 | |
| Financial debts | 170/4 | - | €8,534 | +€8,534 | |
| Amounts payable within one year | 42/48 | €72,403 | €99,110 | +€26,707 | +36.9% |
| Trade debts | 44 | €66,434 | €75,678 | +€9,245 | +13.9% |
| Suppliers | 440/4 | €66,434 | €75,678 | +€9,245 | +13.9% |
| Taxes, remuneration and social security | 45 | €5,969 | €23,432 | +€17,462 | +292.5% |
| Taxes | 450/3 | - | €15,496 | +€15,496 | |
| Remuneration and social security | 454/9 | €5,969 | €7,936 | +€1,966 | +32.9% |
| Remuneration, social security and pensions | 62 | €56,867 | €149,446 | +€92,580 | +162.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,405 | €5,711 | +€4,306 | +306.5% |
| Other operating charges | 640/8 | €5,653 | €3,796 | -€1,857 | -32.8% |
| Gross operating margin | 9900 | €130,257 | €294,778 | +€164,521 | +126.3% |
| Operating profit (loss) | 9901 | €66,332 | €135,825 | +€69,493 | +104.8% |
| Financial income | 75/76B | €182 | €3,278 | +€3,095 | +1697.9% |
| Recurring financial income | 75 | €182 | €3,278 | +€3,095 | +1697.9% |
| Financial charges | 65/66B | €3,106 | €7,026 | +€3,920 | +126.2% |
| Recurring financial charges | 65 | €3,106 | €7,026 | +€3,920 | +126.2% |
| Profit (loss) for the period before taxes | 9903 | €63,408 | €132,076 | +€68,669 | +108.3% |
| Income taxes | 67/77 | €11,987 | €27,211 | +€15,223 | +127.0% |
| Profit (loss) for the period | 9904 | €51,420 | €104,866 | +€53,445 | +103.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,420 | €104,866 | +€53,445 | +103.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.