MESSATAX: 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.
MESSATAX
Largest movements
- Receivables within one year +€9,228
up €9,228 (+47.9%), from €19,257 to €28,486
of which Other amounts receivable: +€9,931
- Tangible fixed assets +€1,937
up €1,937 (+17.6%), from €11,010 to €12,947
- Cash -€752
down €752 (-34.6%), from €2,172 to €1,421
mainly Receivables within one year (-€9,228) and Investment in fixed assets (net) (-€3,396)
- Trade debts +€5,647
new in 2025: €5,647
- Profit (loss) carried forward +€5,585
up €5,585 (+44.4%), from €12,584 to €18,169
- Tax, wage and social debts -€818
no longer reported in 2025 (was €818)
- Purchases and services -€10,664
down €10,664 (-17.1%), from €62,444 to €51,779
- Gross operating margin +€10,404
up €10,404 (+216.7%), from €4,802 to €15,206
- Other operating charges +€7,984
up €7,984 (+13766.2%), from €58 to €8,042
- Depreciation -€1,689
down €1,689 (-53.7%), from €3,148 to €1,459
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 | €32,680 | €43,093 | +€10,414 | +31.9% |
| Fixed assets | 21/28 | €11,250 | €13,187 | +€1,937 | +17.2% |
| Tangible fixed assets | 22/27 | €11,010 | €12,947 | +€1,937 | +17.6% |
| Furniture and vehicles | 24 | €11,010 | €12,947 | +€1,937 | +17.6% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €21,429 | €29,906 | +€8,477 | +39.6% |
| Amounts receivable within one year | 40/41 | €19,257 | €28,486 | +€9,228 | +47.9% |
| Trade receivables | 40 | €4,891 | €4,188 | -€702 | -14.4% |
| Other amounts receivable | 41 | €14,367 | €24,298 | +€9,931 | +69.1% |
| Cash at bank and in hand | 54/58 | €2,172 | €1,421 | -€752 | -34.6% |
| Total equity and liabilities | 10/49 | €32,680 | €43,093 | +€10,414 | +31.9% |
| Equity | 10/15 | €31,861 | €37,446 | +€5,585 | +17.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €277 | €277 | = | 0.0% |
| Non-distributable reserves | 130/1 | €277 | €277 | = | 0.0% |
| Reserves not available under the articles | 1311 | €277 | €277 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,584 | €18,169 | +€5,585 | +44.4% |
| Amounts payable | 17/49 | €818 | €5,647 | +€4,829 | +590.2% |
| Amounts payable within one year | 42/48 | €818 | €5,647 | +€4,829 | +590.2% |
| Trade debts | 44 | - | €5,647 | +€5,647 | |
| Suppliers | 440/4 | - | €5,647 | +€5,647 | |
| Taxes, remuneration and social security | 45 | €818 | - | -€818 | |
| Taxes | 450/3 | €818 | - | -€818 | |
| Turnover | 70 | €66,312 | €66,251 | -€61 | -0.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €62,444 | €51,779 | -€10,664 | -17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,148 | €1,459 | -€1,689 | -53.7% |
| Other operating charges | 640/8 | €58 | €8,042 | +€7,984 | +13766.2% |
| Gross operating margin | 9900 | €4,802 | €15,206 | +€10,404 | +216.7% |
| Operating profit (loss) | 9901 | €1,596 | €5,705 | +€4,108 | +257.4% |
| Financial charges | 65/66B | €156 | €120 | -€36 | -23.1% |
| Recurring financial charges | 65 | €156 | €120 | -€36 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €1,440 | €5,585 | +€4,144 | +287.7% |
| Profit (loss) for the period | 9904 | €1,440 | €5,585 | +€4,144 | +287.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,440 | €5,585 | +€4,144 | +287.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.