MESSERE SLMB: 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.
MESSERE SLMB
Largest movements
- Receivables within one year +€42,185
up €42,185 (+174%), from €24,282 to €66,467
of which Trade receivables: +€30,161
- Tangible fixed assets -€21,386
down €21,386 (-24.9%), from €85,808 to €64,423
of which Furniture and vehicles: -€19,400
- Stocks and contracts -€6,270
down €6,270 (-27.8%), from €22,520 to €16,250
- Cash +€5,272
up €5,272 (+23.8%), from €22,128 to €27,400
mainly Trade debts (+€25,695) and Depreciation (+€22,496)
- Trade debts +€25,695
up €25,695 (+3,026%), from €849 to €26,544
- Debts after one year -€16,931
down €16,931 (-31.0%), from €54,652 to €37,721
- Profit (loss) carried forward +€13,580
up €13,580 (+20.0%), from €68,016 to €81,596
- Tax, wage and social debts -€8,685
down €8,685 (-57.4%), from €15,123 to €6,438
- Other debts +€4,182
up €4,182 (+501%), from €835 to €5,017
- Gross operating margin +€28,412
up €28,412 (+119%), from €23,942 to €52,355
- Other operating charges +€9,646
up €9,646 (+26,617%), from €36 to €9,682
- Depreciation +€3,836
up €3,836 (+20.6%), from €18,660 to €22,496
- Taxes +€2,977
up €2,977 (+336%), from €886 to €3,863
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €158,732 | €177,247 | +€18,515 | +11.7% |
| Formation expenses | 20 | €595 | €397 | -€198 | -33.3% |
| Fixed assets | 21/28 | €85,808 | €64,423 | -€21,386 | -24.9% |
| Tangible fixed assets | 22/27 | €85,808 | €64,423 | -€21,386 | -24.9% |
| Land and buildings | 22 | €593 | €425 | -€168 | -28.3% |
| Plant, machinery and equipment | 23 | €7,690 | €5,873 | -€1,817 | -23.6% |
| Furniture and vehicles | 24 | €77,526 | €58,125 | -€19,400 | -25.0% |
| Current assets | 29/58 | €72,328 | €112,428 | +€40,099 | +55.4% |
| Stocks and contracts in progress | 3 | €22,520 | €16,250 | -€6,270 | -27.8% |
| Stocks | 30/36 | €22,520 | €16,250 | -€6,270 | -27.8% |
| Amounts receivable within one year | 40/41 | €24,282 | €66,467 | +€42,185 | +174% |
| Trade receivables | 40 | €24,282 | €54,443 | +€30,161 | +124% |
| Other amounts receivable | 41 | - | €12,024 | +€12,024 | |
| Cash at bank and in hand | 54/58 | €22,128 | €27,400 | +€5,272 | +23.8% |
| Deferred charges and accrued income | 490/1 | €3,397 | €2,310 | -€1,088 | -32.0% |
| Total equity and liabilities | 10/49 | €158,732 | €177,247 | +€18,515 | +11.7% |
| Equity | 10/15 | €71,016 | €84,596 | +€13,580 | +19.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,016 | €81,596 | +€13,580 | +20.0% |
| Amounts payable | 17/49 | €87,715 | €92,651 | +€4,936 | +5.6% |
| Amounts payable after more than one year | 17 | €54,652 | €37,721 | -€16,931 | -31.0% |
| Financial debts | 170/4 | €54,652 | €37,721 | -€16,931 | -31.0% |
| Amounts payable within one year | 42/48 | €33,063 | €54,930 | +€21,867 | +66.1% |
| Current portion of amounts payable after more than one year | 42 | €16,256 | €16,931 | +€674 | +4.1% |
| Trade debts | 44 | €849 | €26,544 | +€25,695 | +3,026% |
| Suppliers | 440/4 | €849 | €26,544 | +€25,695 | +3,026% |
| Taxes, remuneration and social security | 45 | €15,123 | €6,438 | -€8,685 | -57.4% |
| Taxes | 450/3 | €15,123 | €6,438 | -€8,685 | -57.4% |
| Other amounts payable | 47/48 | €835 | €5,017 | +€4,182 | +501% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,660 | €22,496 | +€3,836 | +20.6% |
| Other operating charges | 640/8 | €36 | €9,682 | +€9,646 | +26,617% |
| Gross operating margin | 9900 | €23,942 | €52,355 | +€28,412 | +119% |
| Operating profit (loss) | 9901 | €5,247 | €20,177 | +€14,930 | +285% |
| Financial charges | 65/66B | €2,918 | €2,735 | -€184 | -6.3% |
| Recurring financial charges | 65 | €2,918 | €2,735 | -€184 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €2,328 | €17,442 | +€15,114 | +649% |
| Income taxes | 67/77 | €886 | €3,863 | +€2,977 | +336% |
| Profit (loss) for the period | 9904 | €1,442 | €13,580 | +€12,137 | +841% |
| Profit (loss) for the period to be appropriated | 9905 | €1,442 | €13,580 | +€12,137 | +841% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.