Messancy BioMétha: 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.
Messancy BioMétha
Largest movements
- Receivables within one year -€634,714
down €634,714 (-36.8%), from €1.7m to €1.1m
of which Other amounts receivable: -€729,708
- Tangible fixed assets -€159,764
down €159,764 (-3.7%), from €4.3m to €4.1m
- Stocks and contracts +€90,995
up €90,995 (+115%), from €79,329 to €170,324
- Debts after one year -€689,783
down €689,783 (-13.5%), from €5.1m to €4.4m
- Other debts -€131,848
down €131,848 (-70.4%), from €187,389 to €55,541
- Investment grants -€88,734
down €88,734 (-6.5%), from €1.4m to €1.3m
- Trade debts +€84,055
up €84,055 (+29.4%), from €286,102 to €370,157
- Gross operating margin +€645,913
up €645,913, from -€184,912 to €461,001
- Financial income -€57,300
down €57,300 (-39.2%), from €146,034 to €88,734
- Staff costs -€27,505
down €27,505 (-38.7%), from €71,111 to €43,606
- Financial charges -€25,323
down €25,323 (-11.2%), from €226,834 to €201,512
- Depreciation +€15,473
up €15,473 (+5.9%), from €260,131 to €275,603
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 | €6,254,377 | €5,506,290 | -€748,087 | -12.0% |
| Fixed assets | 21/28 | €4,324,215 | €4,164,451 | -€159,764 | -3.7% |
| Tangible fixed assets | 22/27 | €4,280,215 | €4,120,451 | -€159,764 | -3.7% |
| Land and buildings | 22 | €4,280,215 | €4,120,451 | -€159,764 | -3.7% |
| Financial fixed assets | 28 | €44,000 | €44,000 | = | 0.0% |
| Current assets | 29/58 | €1,930,162 | €1,341,839 | -€588,323 | -30.5% |
| Stocks and contracts in progress | 3 | €79,329 | €170,324 | +€90,995 | +115% |
| Stocks | 30/36 | €79,329 | €170,324 | +€90,995 | +115% |
| Amounts receivable within one year | 40/41 | €1,723,973 | €1,089,259 | -€634,714 | -36.8% |
| Trade receivables | 40 | €140,969 | €235,962 | +€94,994 | +67.4% |
| Other amounts receivable | 41 | €1,583,005 | €853,297 | -€729,708 | -46.1% |
| Cash at bank and in hand | 54/58 | €121,520 | €71,950 | -€49,570 | -40.8% |
| Deferred charges and accrued income | 490/1 | €5,339 | €10,306 | +€4,966 | +93.0% |
| Total equity and liabilities | 10/49 | €6,254,377 | €5,506,290 | -€748,087 | -12.0% |
| Equity | 10/15 | €373,400 | €305,534 | -€67,866 | -18.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,021,234 | -€1,000,365 | +€20,869 | +2.0% |
| Investment grants | 15 | €1,374,634 | €1,285,899 | -€88,734 | -6.5% |
| Provisions and deferred taxes | 16 | €6,545 | €6,200 | -€345 | -5.3% |
| Deferred taxes | 168 | €6,545 | €6,200 | -€345 | -5.3% |
| Amounts payable | 17/49 | €5,874,433 | €5,194,556 | -€679,877 | -11.6% |
| Amounts payable after more than one year | 17 | €5,127,817 | €4,438,033 | -€689,783 | -13.5% |
| Financial debts | 170/4 | €5,127,817 | €4,438,033 | -€689,783 | -13.5% |
| Amounts payable within one year | 42/48 | €745,976 | €756,522 | +€10,546 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €246,154 | €246,154 | = | 0.0% |
| Trade debts | 44 | €286,102 | €370,157 | +€84,055 | +29.4% |
| Suppliers | 440/4 | €286,102 | €370,157 | +€84,055 | +29.4% |
| Taxes, remuneration and social security | 45 | €26,331 | €84,670 | +€58,339 | +222% |
| Taxes | 450/3 | €12,370 | €74,745 | +€62,375 | +504% |
| Remuneration and social security | 454/9 | €13,961 | €9,925 | -€4,036 | -28.9% |
| Other amounts payable | 47/48 | €187,389 | €55,541 | -€131,848 | -70.4% |
| Accrued charges and deferred income | 492/3 | €640 | €0 | -€640 | -100% |
| Remuneration, social security and pensions | 62 | €71,111 | €43,606 | -€27,505 | -38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €260,131 | €275,603 | +€15,473 | +5.9% |
| Other operating charges | 640/8 | €1,129 | €8,490 | +€7,361 | +652% |
| Gross operating margin | 9900 | -€184,912 | €461,001 | +€645,913 | |
| Operating profit (loss) | 9901 | -€517,282 | €133,301 | +€650,583 | |
| Financial income | 75/76B | €146,034 | €88,734 | -€57,300 | -39.2% |
| Recurring financial income | 75 | €146,034 | €88,734 | -€57,300 | -39.2% |
| Financial charges | 65/66B | €226,834 | €201,512 | -€25,323 | -11.2% |
| Recurring financial charges | 65 | €226,834 | €201,512 | -€25,323 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€598,083 | €20,524 | +€618,607 | |
| Transfer from deferred taxes | 780 | €345 | €345 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€597,738 | €20,869 | +€618,607 | |
| Profit (loss) for the period to be appropriated | 9905 | -€597,738 | €20,869 | +€618,607 |
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 27 October 2026 via checked.be.