MESSANCY GESTION: 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.
MESSANCY GESTION
Largest movements
- Tangible fixed assets +€39,077
up €39,077 (+66.3%), from €58,930 to €98,007
- Receivables within one year +€9,804
up €9,804 (+24.0%), from €40,784 to €50,588
of which Trade receivables: +€12,819
- Deferred charges and accrued income +€5,989
up €5,989 (+208.1%), from €2,878 to €8,867
- Cash +€4,737
up €4,737 (+3.7%), from €129,005 to €133,742
mainly Other debts (+€39,893) and Depreciation (+€16,313)
- Other debts +€39,893
up €39,893 (+49.0%), from €81,492 to €121,385
- Tax, wage and social debts +€13,612
up €13,612 (+32.9%), from €41,413 to €55,024
of which Remuneration and social security: +€7,757
- Accrued charges and deferred income +€10,902
up €10,902 (+39.0%), from €27,934 to €38,836
- Trade debts -€9,925
down €9,925 (-14.4%), from €69,051 to €59,126
- Profit (loss) carried forward +€5,126
up €5,126 (+60.8%), from -€8,427 to -€3,301
- Gross operating margin +€33,246
up €33,246 (+9.2%), from €361,710 to €394,957
- Financial charges +€32,234
up €32,234 (+45.1%), from €71,517 to €103,751
- Other operating charges -€5,096
down €5,096 (-50.9%), from €10,012 to €4,917
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 | €231,923 | €291,530 | +€59,607 | +25.7% |
| Fixed assets | 21/28 | €59,257 | €98,334 | +€39,077 | +65.9% |
| Tangible fixed assets | 22/27 | €58,930 | €98,007 | +€39,077 | +66.3% |
| Plant, machinery and equipment | 23 | €58,930 | €98,007 | +€39,077 | +66.3% |
| Financial fixed assets | 28 | €327 | €327 | = | 0.0% |
| Current assets | 29/58 | €172,666 | €193,196 | +€20,530 | +11.9% |
| Amounts receivable within one year | 40/41 | €40,784 | €50,588 | +€9,804 | +24.0% |
| Trade receivables | 40 | €33,532 | €46,351 | +€12,819 | +38.2% |
| Other amounts receivable | 41 | €7,252 | €4,237 | -€3,015 | -41.6% |
| Cash at bank and in hand | 54/58 | €129,005 | €133,742 | +€4,737 | +3.7% |
| Deferred charges and accrued income | 490/1 | €2,878 | €8,867 | +€5,989 | +208.1% |
| Total equity and liabilities | 10/49 | €231,923 | €291,530 | +€59,607 | +25.7% |
| Equity | 10/15 | €12,033 | €17,159 | +€5,126 | +42.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,427 | -€3,301 | +€5,126 | +60.8% |
| Amounts payable | 17/49 | €219,890 | €274,371 | +€54,481 | +24.8% |
| Amounts payable within one year | 42/48 | €191,956 | €235,535 | +€43,579 | +22.7% |
| Trade debts | 44 | €69,051 | €59,126 | -€9,925 | -14.4% |
| Suppliers | 440/4 | €69,051 | €59,126 | -€9,925 | -14.4% |
| Taxes, remuneration and social security | 45 | €41,413 | €55,024 | +€13,612 | +32.9% |
| Taxes | 450/3 | €1,366 | €7,221 | +€5,855 | +428.6% |
| Remuneration and social security | 454/9 | €40,047 | €47,803 | +€7,757 | +19.4% |
| Other amounts payable | 47/48 | €81,492 | €121,385 | +€39,893 | +49.0% |
| Accrued charges and deferred income | 492/3 | €27,934 | €38,836 | +€10,902 | +39.0% |
| Remuneration, social security and pensions | 62 | €264,626 | €267,905 | +€3,279 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,066 | €16,313 | +€3,247 | +24.9% |
| Other operating charges | 640/8 | €10,012 | €4,917 | -€5,096 | -50.9% |
| Gross operating margin | 9900 | €361,710 | €394,957 | +€33,246 | +9.2% |
| Operating profit (loss) | 9901 | €74,006 | €105,822 | +€31,816 | +43.0% |
| Financial income | 75/76B | €2,573 | €3,055 | +€481 | +18.7% |
| Recurring financial income | 75 | €2,573 | €3,055 | +€481 | +18.7% |
| Financial charges | 65/66B | €71,517 | €103,751 | +€32,234 | +45.1% |
| Recurring financial charges | 65 | €71,517 | €103,751 | +€32,234 | +45.1% |
| Profit (loss) for the period before taxes | 9903 | €5,063 | €5,126 | +€63 | +1.2% |
| Profit (loss) for the period | 9904 | €5,063 | €5,126 | +€63 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,063 | €5,126 | +€63 | +1.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.