MEVERA: 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.
MEVERA
Largest movements
- Cash -€446,504
down €446,504 (-85.6%), from €521,558 to €75,054
mainly Investment in fixed assets (net) (-€292,355) and Current investments (-€160,112)
- Tangible fixed assets +€235,149
up €235,149 (+62.5%), from €376,410 to €611,560
of which Land and buildings: +€235,226
- Current investments +€160,112
up €160,112 (+50.1%), from €319,795 to €479,907
- Other debts -€33,397
down €33,397 (-5.2%), from €637,592 to €604,196
- Accrued charges and deferred income -€18,249
down €18,249 (-96.2%), from €18,979 to €730
- Financial income +€28,897
up €28,897 (+631.3%), from €4,577 to €33,475
- Depreciation +€23,319
up €23,319 (+68.8%), from €33,887 to €57,206
- Staff costs +€1,899
up €1,899, from -€1,899 to €0
- Gross operating margin +€1,181
up €1,181 (+5.3%), from €22,182 to €23,364
- Other operating charges +€525
up €525 (+9.5%), from €5,541 to €6,065
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.
Cash bridge derived
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 | €1,234,907 | €1,177,546 | -€57,360 | -4.6% |
| Fixed assets | 21/28 | €376,410 | €611,560 | +€235,149 | +62.5% |
| Tangible fixed assets | 22/27 | €376,410 | €611,560 | +€235,149 | +62.5% |
| Land and buildings | 22 | €376,334 | €611,560 | +€235,226 | +62.5% |
| Furniture and vehicles | 24 | €77 | €0 | -€77 | -100.0% |
| Current assets | 29/58 | €858,496 | €565,987 | -€292,510 | -34.1% |
| Amounts receivable within one year | 40/41 | €15,197 | €9,387 | -€5,810 | -38.2% |
| Other amounts receivable | 41 | €15,197 | €9,387 | -€5,810 | -38.2% |
| Current investments | 50/53 | €319,795 | €479,907 | +€160,112 | +50.1% |
| Cash at bank and in hand | 54/58 | €521,558 | €75,054 | -€446,504 | -85.6% |
| Deferred charges and accrued income | 490/1 | €1,947 | €1,639 | -€307 | -15.8% |
| Total equity and liabilities | 10/49 | €1,234,907 | €1,177,546 | -€57,360 | -4.6% |
| Equity | 10/15 | €525,660 | €520,842 | -€4,818 | -0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €517,951 | €512,721 | -€5,230 | -1.0% |
| Tax-exempt reserves | 132 | €151,465 | €146,236 | -€5,230 | -3.5% |
| Distributable reserves | 133 | €366,485 | €366,485 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,890 | -€10,479 | +€411 | +3.8% |
| Provisions and deferred taxes | 16 | €50,488 | €48,745 | -€1,743 | -3.5% |
| Deferred taxes | 168 | €50,488 | €48,745 | -€1,743 | -3.5% |
| Amounts payable | 17/49 | €658,758 | €607,959 | -€50,799 | -7.7% |
| Amounts payable within one year | 42/48 | €639,779 | €607,229 | -€32,551 | -5.1% |
| Trade debts | 44 | €631 | €779 | +€149 | +23.6% |
| Suppliers | 440/4 | €631 | €779 | +€149 | +23.6% |
| Taxes, remuneration and social security | 45 | €1,557 | €2,254 | +€697 | +44.8% |
| Taxes | 450/3 | €1,557 | €2,254 | +€697 | +44.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €637,592 | €604,196 | -€33,397 | -5.2% |
| Accrued charges and deferred income | 492/3 | €18,979 | €730 | -€18,249 | -96.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | -€1,899 | €0 | +€1,899 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,887 | €57,206 | +€23,319 | +68.8% |
| Other operating charges | 640/8 | €5,541 | €6,065 | +€525 | +9.5% |
| Gross operating margin | 9900 | €22,182 | €23,364 | +€1,181 | +5.3% |
| Operating profit (loss) | 9901 | -€15,346 | -€39,908 | -€24,561 | -160.0% |
| Financial income | 75/76B | €4,577 | €33,475 | +€28,897 | +631.3% |
| Recurring financial income | 75 | €4,577 | €33,475 | +€28,897 | +631.3% |
| Financial charges | 65/66B | €145 | €139 | -€6 | -4.4% |
| Recurring financial charges | 65 | €145 | €139 | -€6 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,914 | -€6,572 | +€4,342 | +39.8% |
| Transfer from deferred taxes | 780 | - | €1,743 | +€1,743 | |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €354 | -€11 | -€364 | |
| Profit (loss) for the period | 9904 | -€11,268 | -€4,818 | +€6,450 | +57.2% |
| Transfer from tax-exempt reserves | 789 | - | €5,230 | +€5,230 | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,268 | €411 | +€11,680 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.