MESSIAEN SERVICES: 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.
MESSIAEN SERVICES
Largest movements
- Tangible fixed assets +€48,148
up €48,148 (+12.6%), from €383,407 to €431,555
- Other debts +€34,502
up €34,502 (+3.9%), from €885,584 to €920,085
- Financial income +€13,136
up €13,136 (+29.6%), from €44,305 to €57,441
- Taxes +€4,003
up €4,003 (+119.7%), from €3,345 to €7,348
- Gross operating margin -€3,169
down €3,169 (-9.5%), from €33,215 to €30,046
- Depreciation -€2,104
down €2,104 (-7.2%), from €29,238 to €27,134
- Other operating charges +€852
up €852 (+11.1%), from €7,653 to €8,506
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,708,843 | €1,766,025 | +€57,182 | +3.3% |
| Fixed assets | 21/28 | €866,710 | €914,858 | +€48,148 | +5.6% |
| Tangible fixed assets | 22/27 | €383,407 | €431,555 | +€48,148 | +12.6% |
| Land and buildings | 22 | €383,407 | €431,555 | +€48,148 | +12.6% |
| Financial fixed assets | 28 | €483,303 | €483,303 | = | 0.0% |
| Current assets | 29/58 | €842,134 | €851,167 | +€9,034 | +1.1% |
| Amounts receivable within one year | 40/41 | €836,105 | €834,318 | -€1,787 | -0.2% |
| Trade receivables | 40 | - | €4,000 | +€4,000 | |
| Other amounts receivable | 41 | €836,105 | €830,318 | -€5,787 | -0.7% |
| Cash at bank and in hand | 54/58 | €6,029 | €16,849 | +€10,821 | +179.5% |
| Total equity and liabilities | 10/49 | €1,708,843 | €1,766,025 | +€57,182 | +3.3% |
| Equity | 10/15 | €796,098 | €813,048 | +€16,950 | +2.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €734,125 | €751,075 | +€16,950 | +2.3% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €727,928 | €744,878 | +€16,950 | +2.3% |
| Provisions and deferred taxes | 16 | €16,095 | €16,095 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €16,095 | €16,095 | = | 0.0% |
| Taxes | 161 | €16,095 | €16,095 | = | 0.0% |
| Amounts payable | 17/49 | €896,650 | €936,882 | +€40,232 | +4.5% |
| Amounts payable within one year | 42/48 | €896,650 | €936,882 | +€40,232 | +4.5% |
| Trade debts | 44 | €4,225 | €2,326 | -€1,899 | -44.9% |
| Suppliers | 440/4 | €4,225 | €2,326 | -€1,899 | -44.9% |
| Taxes, remuneration and social security | 45 | €6,842 | €14,471 | +€7,629 | +111.5% |
| Taxes | 450/3 | €6,842 | €14,471 | +€7,629 | +111.5% |
| Other amounts payable | 47/48 | €885,584 | €920,085 | +€34,502 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,238 | €27,134 | -€2,104 | -7.2% |
| Other operating charges | 640/8 | €7,653 | €8,506 | +€852 | +11.1% |
| Gross operating margin | 9900 | €33,215 | €30,046 | -€3,169 | -9.5% |
| Operating profit (loss) | 9901 | -€3,677 | -€5,594 | -€1,917 | -52.1% |
| Financial income | 75/76B | €44,305 | €57,441 | +€13,136 | +29.6% |
| Recurring financial income | 75 | €44,305 | €57,441 | +€13,136 | +29.6% |
| Financial charges | 65/66B | €27,308 | €27,549 | +€241 | +0.9% |
| Recurring financial charges | 65 | €27,308 | €27,549 | +€241 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €13,320 | €24,298 | +€10,978 | +82.4% |
| Income taxes | 67/77 | €3,345 | €7,348 | +€4,003 | +119.7% |
| Profit (loss) for the period | 9904 | €9,975 | €16,950 | +€6,975 | +69.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,975 | €16,950 | +€6,975 | +69.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.