Y.C.I. MEME: 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.
Y.C.I. MEME
Largest movements
- Receivables within one year -€112,895
down €112,895 (-81.6%), from €138,295 to €25,400
- Current investments +€100,000
new in 2025: €100,000
- Cash +€19,094
up €19,094 (+14.7%), from €130,079 to €149,173
mainly Receivables within one year (+€112,895) and Other debts (+€10,837)
- Other debts +€10,837
up €10,837 (+398%), from €2,725 to €13,562
- Tax, wage and social debts -€7,332
down €7,332 (-99.9%), from €7,340 to €8
- Profit (loss) carried forward +€2,960
up €2,960 (+3.1%), from €96,914 to €99,873
- Financial income -€84,313
down €84,313 (-94.5%), from €89,206 to €4,893
- Gross operating margin +€8,328
up €8,328 (+89.7%), from -€9,285 to -€956
- Taxes -€7,139
down €7,139 (-97.3%), from €7,340 to €201
- Depreciation -€427
down €427 (-66.7%), from €640 to €213
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 | €273,922 | €280,505 | +€6,583 | +2.4% |
| Fixed assets | 21/28 | €5,213 | €5,000 | -€213 | -4.1% |
| Tangible fixed assets | 22/27 | €213 | - | -€213 | |
| Furniture and vehicles | 24 | €213 | - | -€213 | |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €268,709 | €275,505 | +€6,796 | +2.5% |
| Amounts receivable within one year | 40/41 | €138,295 | €25,400 | -€112,895 | -81.6% |
| Other amounts receivable | 41 | €138,295 | €25,400 | -€112,895 | -81.6% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €130,079 | €149,173 | +€19,094 | +14.7% |
| Deferred charges and accrued income | 490/1 | €335 | €932 | +€597 | +178% |
| Total equity and liabilities | 10/49 | €273,922 | €280,505 | +€6,583 | +2.4% |
| Equity | 10/15 | €262,170 | €265,130 | +€2,960 | +1.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €146,257 | €146,257 | = | 0.0% |
| Distributable reserves | 133 | €146,257 | €146,257 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,914 | €99,873 | +€2,960 | +3.1% |
| Amounts payable | 17/49 | €11,752 | €15,375 | +€3,623 | +30.8% |
| Amounts payable within one year | 42/48 | €11,752 | €15,182 | +€3,430 | +29.2% |
| Trade debts | 44 | €1,686 | €1,612 | -€75 | -4.4% |
| Suppliers | 440/4 | €1,686 | €1,612 | -€75 | -4.4% |
| Taxes, remuneration and social security | 45 | €7,340 | €8 | -€7,332 | -99.9% |
| Taxes | 450/3 | €7,340 | €8 | -€7,332 | -99.9% |
| Other amounts payable | 47/48 | €2,725 | €13,562 | +€10,837 | +398% |
| Accrued charges and deferred income | 492/3 | - | €193 | +€193 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €640 | €213 | -€427 | -66.7% |
| Other operating charges | 640/8 | €387 | €445 | +€57 | +14.8% |
| Gross operating margin | 9900 | -€9,285 | -€956 | +€8,328 | +89.7% |
| Operating profit (loss) | 9901 | -€10,312 | -€1,614 | +€8,697 | +84.3% |
| Financial income | 75/76B | €89,206 | €4,893 | -€84,313 | -94.5% |
| Recurring financial income | 75 | €89,206 | €4,893 | -€84,313 | -94.5% |
| Financial charges | 65/66B | €159 | €118 | -€42 | -26.1% |
| Recurring financial charges | 65 | €159 | €118 | -€42 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €78,735 | €3,161 | -€75,574 | -96.0% |
| Income taxes | 67/77 | €7,340 | €201 | -€7,139 | -97.3% |
| Profit (loss) for the period | 9904 | €71,395 | €2,960 | -€68,435 | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €71,395 | €2,960 | -€68,435 | -95.9% |
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 28 October 2026 via checked.be.