MESSELY - DECRETON: what changed
What changed
MESSELY - DECRETON
NACE 46.389, Wholesale of other food products
filed annual accounts (NBB)
Net result for the year
€6,213
2024 · €11,126-€4,914
Equity
€221,381
2024 · €215,168+€6,213
Cash
€1,582
2024 · €6,945-€5,363
Balance sheet total
€235,539
2024 · €239,658-€4,118
Largest movements
Assets
- Receivables within one year +€9,420
up €9,420 (+10.8%), from €86,836 to €96,256
of which Trade receivables: +€18,354
- Tangible fixed assets -€8,250
down €8,250 (-5.7%), from €144,885 to €136,636
- Cash -€5,363
down €5,363 (-77.2%), from €6,945 to €1,582
mainly Receivables within one year (-€9,420) and Investment in fixed assets (net) (-€7,354)
Equity and liabilities
- Profit (loss) carried forward +€6,213
up €6,213 (+11.4%), from -€54,286 to -€48,074
- Debts after one year -€5,997
down €5,997 (-100%), from €5,997 to €0
- Current portion of long-term debt -€4,182
down €4,182 (-41.1%), from €10,179 to €5,997
Income statement
- Gross operating margin -€3,183
down €3,183 (-12.4%), from €25,748 to €22,565
- Financial income -€1,450
down €1,450 (-86.5%), from €1,677 to €227
- Depreciation +€509
up €509 (+3.4%), from €15,094 to €15,603
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€11,126
Gross operating margin
-€3,183
Depreciation
-€509
Other operating charges
+€61
Financial income
-€1,450
Financial charges
+€167
Result 2025
€6,213
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€12,169
Investment
-€7,354
Financing
-€10,179
Cash 2024
€6,945
From operations (derived)
+€12,169
Net result for the year
+€6,213
Depreciation
+€15,603
Receivables within one year
-€9,420
Deferred charges and accrued income
-€75
Trade debts
+€128
Tax, wage and social debts
-€280
Investment (derived)
-€7,354
Investment in fixed assets (net)
-€7,354
Financing
-€10,179
Debts after one year
-€5,997
Current portion of long-term debt
-€4,182
Cash 2025
€1,582
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €239,658 | €235,539 | -€4,118 | -1.7% |
| Fixed assets | 21/28 | €144,885 | €136,636 | -€8,250 | -5.7% |
| Tangible fixed assets | 22/27 | €144,885 | €136,636 | -€8,250 | -5.7% |
| Land and buildings | 22 | €144,885 | €136,636 | -€8,250 | -5.7% |
| Current assets | 29/58 | €94,772 | €98,904 | +€4,131 | +4.4% |
| Amounts receivable within one year | 40/41 | €86,836 | €96,256 | +€9,420 | +10.8% |
| Trade receivables | 40 | €76,300 | €94,654 | +€18,354 | +24.1% |
| Other amounts receivable | 41 | €10,536 | €1,603 | -€8,933 | -84.8% |
| Cash at bank and in hand | 54/58 | €6,945 | €1,582 | -€5,363 | -77.2% |
| Deferred charges and accrued income | 490/1 | €991 | €1,065 | +€75 | +7.5% |
| Total equity and liabilities | 10/49 | €239,658 | €235,539 | -€4,118 | -1.7% |
| Equity | 10/15 | €215,168 | €221,381 | +€6,213 | +2.9% |
| Contributions | 10/11 | €238,000 | €238,000 | = | 0.0% |
| Capital | 10 | €238,000 | €238,000 | = | 0.0% |
| Issued capital | 100 | €238,000 | €238,000 | = | 0.0% |
| Reserves | 13 | €31,455 | €31,455 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,800 | €19,800 | = | 0.0% |
| Legal reserve | 130 | €19,800 | €19,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,655 | €11,655 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,286 | -€48,074 | +€6,213 | +11.4% |
| Amounts payable | 17/49 | €24,489 | €14,158 | -€10,331 | -42.2% |
| Amounts payable after more than one year | 17 | €5,997 | €0 | -€5,997 | -100% |
| Financial debts | 170/4 | €5,997 | €0 | -€5,997 | -100% |
| Amounts payable within one year | 42/48 | €18,492 | €14,158 | -€4,334 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €10,179 | €5,997 | -€4,182 | -41.1% |
| Trade debts | 44 | - | €128 | +€128 | |
| Suppliers | 440/4 | - | €128 | +€128 | |
| Taxes, remuneration and social security | 45 | €8,313 | €8,033 | -€280 | -3.4% |
| Taxes | 450/3 | €2,808 | €8,033 | +€5,225 | +186% |
| Remuneration and social security | 454/9 | €5,505 | - | -€5,505 | |
| Non-recurring operating income | 76A | €790 | €0 | -€790 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,094 | €15,603 | +€509 | +3.4% |
| Other operating charges | 640/8 | €849 | €788 | -€61 | -7.2% |
| Gross operating margin | 9900 | €25,748 | €22,565 | -€3,183 | -12.4% |
| Operating profit (loss) | 9901 | €9,805 | €6,174 | -€3,631 | -37.0% |
| Financial income | 75/76B | €1,677 | €227 | -€1,450 | -86.5% |
| Recurring financial income | 75 | €1,677 | €227 | -€1,450 | -86.5% |
| Financial charges | 65/66B | €355 | €188 | -€167 | -47.0% |
| Recurring financial charges | 65 | €355 | €188 | -€167 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €11,126 | €6,213 | -€4,914 | -44.2% |
| Profit (loss) for the period | 9904 | €11,126 | €6,213 | -€4,914 | -44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,126 | €6,213 | -€4,914 | -44.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.