MESSANFRUITS: 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.
MESSANFRUITS
Largest movements
- Cash +€140,283
up €140,283 (+52.5%), from €267,395 to €407,678
mainly Net result for the year (+€91,649) and Deferred charges and accrued income (+€39,475)
- Deferred charges and accrued income -€39,475
down €39,475 (-96.3%), from €40,987 to €1,512
- Receivables within one year +€17,685
up €17,685 (+4.6%), from €381,085 to €398,770
of which Other amounts receivable: +€26,762
- Tangible fixed assets -€16,924
down €16,924 (-32.6%), from €51,910 to €34,986
of which Plant, machinery and equipment: -€10,350
- Profit (loss) carried forward +€91,649
up €91,649 (+42.0%), from €218,094 to €309,744
- Accrued charges and deferred income +€13,805
up €13,805 (+14.2%), from €96,967 to €110,772
- Gross operating margin +€225,747
up €225,747 (+74.1%), from €304,791 to €530,539
- Staff costs +€44,281
up €44,281 (+13.9%), from €317,730 to €362,011
- Financial charges +€14,018
up €14,018 (+32.2%), from €43,597 to €57,614
- Taxes +€8,570
new in 2025: €8,570
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 | €778,844 | €884,350 | +€105,506 | +13.5% |
| Fixed assets | 21/28 | €59,433 | €42,509 | -€16,924 | -28.5% |
| Tangible fixed assets | 22/27 | €51,910 | €34,986 | -€16,924 | -32.6% |
| Plant, machinery and equipment | 23 | €32,143 | €21,792 | -€10,350 | -32.2% |
| Furniture and vehicles | 24 | €19,768 | €13,194 | -€6,574 | -33.3% |
| Financial fixed assets | 28 | €7,522 | €7,522 | = | 0.0% |
| Current assets | 29/58 | €719,411 | €841,842 | +€122,430 | +17.0% |
| Stocks and contracts in progress | 3 | €29,944 | €33,881 | +€3,937 | +13.1% |
| Stocks | 30/36 | €29,944 | €33,881 | +€3,937 | +13.1% |
| Amounts receivable within one year | 40/41 | €381,085 | €398,770 | +€17,685 | +4.6% |
| Trade receivables | 40 | €124,292 | €115,215 | -€9,077 | -7.3% |
| Other amounts receivable | 41 | €256,793 | €283,555 | +€26,762 | +10.4% |
| Cash at bank and in hand | 54/58 | €267,395 | €407,678 | +€140,283 | +52.5% |
| Deferred charges and accrued income | 490/1 | €40,987 | €1,512 | -€39,475 | -96.3% |
| Total equity and liabilities | 10/49 | €778,844 | €884,350 | +€105,506 | +13.5% |
| Equity | 10/15 | €238,554 | €330,204 | +€91,649 | +38.4% |
| 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 | €218,094 | €309,744 | +€91,649 | +42.0% |
| Amounts payable | 17/49 | €540,290 | €554,147 | +€13,857 | +2.6% |
| Amounts payable within one year | 42/48 | €443,323 | €443,375 | +€51 | 0.0% |
| Trade debts | 44 | €386,321 | €379,464 | -€6,856 | -1.8% |
| Suppliers | 440/4 | €386,321 | €379,464 | -€6,856 | -1.8% |
| Taxes, remuneration and social security | 45 | €57,002 | €63,910 | +€6,908 | +12.1% |
| Taxes | 450/3 | €17,385 | €27,383 | +€9,998 | +57.5% |
| Remuneration and social security | 454/9 | €39,618 | €36,528 | -€3,090 | -7.8% |
| Accrued charges and deferred income | 492/3 | €96,967 | €110,772 | +€13,805 | +14.2% |
| Remuneration, social security and pensions | 62 | €317,730 | €362,011 | +€44,281 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,245 | €16,924 | -€1,320 | -7.2% |
| Other operating charges | 640/8 | - | €4,347 | +€4,347 | |
| Gross operating margin | 9900 | €304,791 | €530,539 | +€225,747 | +74.1% |
| Operating profit (loss) | 9901 | -€31,183 | €147,257 | +€178,440 | |
| Financial income | 75/76B | €12,556 | €10,576 | -€1,980 | -15.8% |
| Recurring financial income | 75 | €12,556 | €10,576 | -€1,980 | -15.8% |
| Financial charges | 65/66B | €43,597 | €57,614 | +€14,018 | +32.2% |
| Recurring financial charges | 65 | €43,597 | €57,614 | +€14,018 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | -€62,223 | €100,219 | +€162,442 | |
| Income taxes | 67/77 | - | €8,570 | +€8,570 | |
| Profit (loss) for the period | 9904 | -€62,223 | €91,649 | +€153,873 | |
| Profit (loss) for the period to be appropriated | 9905 | -€62,223 | €91,649 | +€153,873 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.