MESURA RASA: what changed
MESURA RASA
Largest movements
- Cash +€38,626
up €38,626 (+220%), from €17,544 to €56,170
mainly Net result for the year (+€25,556) and Receivables within one year (+€11,495)
- Receivables within one year -€11,495
no longer reported in 2025 (was €11,495)
- Tangible fixed assets +€1,782
up €1,782 (+28.9%), from €6,167 to €7,949
- Reserves +€25,556
up €25,556 (+133%), from €19,222 to €44,778
- Trade debts +€1,890
up €1,890 (+3,202%), from €59 to €1,949
- Tax, wage and social debts +€1,412
up €1,412 (+12.9%), from €10,979 to €12,392
of which Taxes: +€3,499
- Gross operating margin +€21,719
up €21,719 (+32.1%), from €67,594 to €89,313
- Staff costs +€12,651
up €12,651 (+37.8%), from €33,507 to €46,159
- Taxes +€3,080
up €3,080 (+28.2%), from €10,920 to €14,000
- Other operating charges -€1,183
down €1,183 (-56.0%), from €2,111 to €929
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,260 | €64,119 | +€28,858 | +81.8% |
| Fixed assets | 21/28 | €6,167 | €7,949 | +€1,782 | +28.9% |
| Tangible fixed assets | 22/27 | €6,167 | €7,949 | +€1,782 | +28.9% |
| Plant, machinery and equipment | 23 | €6,167 | €7,949 | +€1,782 | +28.9% |
| Current assets | 29/58 | €29,094 | €56,170 | +€27,076 | +93.1% |
| Amounts receivable within one year | 40/41 | €11,495 | - | -€11,495 | |
| Trade receivables | 40 | €11,495 | - | -€11,495 | |
| Cash at bank and in hand | 54/58 | €17,544 | €56,170 | +€38,626 | +220% |
| Deferred charges and accrued income | 490/1 | €55 | - | -€55 | |
| Total equity and liabilities | 10/49 | €35,260 | €64,119 | +€28,858 | +81.8% |
| Equity | 10/15 | €24,222 | €49,778 | +€25,556 | +106% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €19,222 | €44,778 | +€25,556 | +133% |
| Distributable reserves | 133 | €19,222 | €44,778 | +€25,556 | +133% |
| Amounts payable | 17/49 | €11,038 | €14,340 | +€3,302 | +29.9% |
| Amounts payable within one year | 42/48 | €11,038 | €14,340 | +€3,302 | +29.9% |
| Trade debts | 44 | €59 | €1,949 | +€1,890 | +3,202% |
| Suppliers | 440/4 | €59 | €1,949 | +€1,890 | +3,202% |
| Taxes, remuneration and social security | 45 | €10,979 | €12,392 | +€1,412 | +12.9% |
| Taxes | 450/3 | €5,466 | €8,965 | +€3,499 | +64.0% |
| Remuneration and social security | 454/9 | €5,513 | €3,427 | -€2,086 | -37.8% |
| Remuneration, social security and pensions | 62 | €33,507 | €46,159 | +€12,651 | +37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,833 | €2,667 | +€834 | +45.5% |
| Other operating charges | 640/8 | €2,111 | €929 | -€1,183 | -56.0% |
| Gross operating margin | 9900 | €67,594 | €89,313 | +€21,719 | +32.1% |
| Operating profit (loss) | 9901 | €30,142 | €39,558 | +€9,416 | +31.2% |
| Financial income | 75/76B | - | €28 | +€28 | |
| Recurring financial income | 75 | - | €28 | +€28 | |
| Financial charges | 65/66B | - | €30 | +€30 | |
| Recurring financial charges | 65 | - | €30 | +€30 | |
| Profit (loss) for the period before taxes | 9903 | €30,142 | €39,557 | +€9,414 | +31.2% |
| Income taxes | 67/77 | €10,920 | €14,000 | +€3,080 | +28.2% |
| Profit (loss) for the period | 9904 | €19,222 | €25,556 | +€6,334 | +33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,222 | €25,556 | +€6,334 | +33.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.