MEVIKA: 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.
MEVIKA
Largest movements
- Receivables after one year -€133,260
down €133,260 (-100%), from €133,260 to €0
- Tangible fixed assets -€32,763
down €32,763 (-2.9%), from €1.1m to €1.1m
of which Land and buildings: -€27,640
- Receivables within one year -€15,961
down €15,961 (-22.7%), from €70,408 to €54,447
of which Trade receivables: -€16,167
- Reserves -€202,877
down €202,877 (-50.6%), from €401,311 to €198,434
of which Distributable reserves: -€202,877
- Trade debts +€15,749
up €15,749 (+154%), from €10,247 to €25,996
- Debts after one year +€13,933
up €13,933 (+2.0%), from €684,138 to €698,072
of which Financial debts: +€13,933
- Gross operating margin +€3,599
up €3,599 (+6.6%), from €54,382 to €57,981
- Financial income -€3,333
down €3,333 (-100%), from €3,333 to €0
- Financial charges -€3,128
down €3,128 (-18.8%), from €16,669 to €13,541
- Depreciation -€2,489
down €2,489 (-7.8%), from €32,024 to €29,534
- Taxes +€1,612
up €1,612 (+57.5%), from €2,804 to €4,416
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,332,387 | €1,167,943 | -€164,445 | -12.3% |
| Fixed assets | 21/28 | €1,115,397 | €1,082,634 | -€32,763 | -2.9% |
| Tangible fixed assets | 22/27 | €1,115,397 | €1,082,634 | -€32,763 | -2.9% |
| Land and buildings | 22 | €1,103,662 | €1,076,022 | -€27,640 | -2.5% |
| Furniture and vehicles | 24 | €11,736 | €6,612 | -€5,124 | -43.7% |
| Current assets | 29/58 | €216,990 | €85,309 | -€131,681 | -60.7% |
| Amounts receivable after more than one year | 29 | €133,260 | €0 | -€133,260 | -100% |
| Other amounts receivable | 291 | €133,260 | €0 | -€133,260 | -100% |
| Amounts receivable within one year | 40/41 | €70,408 | €54,447 | -€15,961 | -22.7% |
| Trade receivables | 40 | €16,167 | €0 | -€16,167 | -100% |
| Other amounts receivable | 41 | €54,241 | €54,447 | +€206 | +0.4% |
| Cash at bank and in hand | 54/58 | €5,316 | €12,072 | +€6,756 | +127% |
| Deferred charges and accrued income | 490/1 | €8,007 | €18,790 | +€10,783 | +135% |
| Total equity and liabilities | 10/49 | €1,332,387 | €1,167,943 | -€164,445 | -12.3% |
| Equity | 10/15 | €407,511 | €204,634 | -€202,877 | -49.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €401,311 | €198,434 | -€202,877 | -50.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €399,451 | €196,574 | -€202,877 | -50.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €924,876 | €963,309 | +€38,432 | +4.2% |
| Amounts payable after more than one year | 17 | €684,138 | €698,072 | +€13,933 | +2.0% |
| Financial debts | 170/4 | €683,038 | €696,972 | +€13,933 | +2.0% |
| Other amounts payable | 178/9 | €1,100 | €1,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €240,738 | €265,237 | +€24,499 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €100,771 | €102,409 | +€1,638 | +1.6% |
| Financial debts | 43 | €38,894 | €38,698 | -€196 | -0.5% |
| Credit institutions | 430/8 | €38,894 | €38,698 | -€196 | -0.5% |
| Trade debts | 44 | €10,247 | €25,996 | +€15,749 | +154% |
| Suppliers | 440/4 | €10,247 | €25,996 | +€15,749 | +154% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €15,126 | €24,665 | +€9,539 | +63.1% |
| Taxes | 450/3 | €15,126 | €24,665 | +€9,539 | +63.1% |
| Other amounts payable | 47/48 | €75,700 | €73,469 | -€2,230 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,024 | €29,534 | -€2,489 | -7.8% |
| Other operating charges | 640/8 | €5,602 | €5,190 | -€412 | -7.4% |
| Gross operating margin | 9900 | €54,382 | €57,981 | +€3,599 | +6.6% |
| Operating profit (loss) | 9901 | €16,756 | €23,256 | +€6,500 | +38.8% |
| Financial income | 75/76B | €3,333 | €0 | -€3,333 | -100% |
| Recurring financial income | 75 | €3,333 | €0 | -€3,333 | -100% |
| Financial charges | 65/66B | €16,669 | €13,541 | -€3,128 | -18.8% |
| Recurring financial charges | 65 | €16,669 | €13,541 | -€3,128 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €3,420 | €9,716 | +€6,295 | +184% |
| Income taxes | 67/77 | €2,804 | €4,416 | +€1,612 | +57.5% |
| Profit (loss) for the period | 9904 | €616 | €5,300 | +€4,684 | +760% |
| Profit (loss) for the period to be appropriated | 9905 | €616 | €5,300 | +€4,684 | +760% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.