Bureau Melon: 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.
Bureau Melon
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€66
new in 2025: -€66
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €404,631 | €404,565 | -€66 | 0.0% |
| Current assets | 29/58 | €404,631 | €404,565 | -€66 | 0.0% |
| Amounts receivable within one year | 40/41 | €404,590 | €404,524 | -€66 | 0.0% |
| Other amounts receivable | 41 | €404,590 | €404,524 | -€66 | 0.0% |
| Cash at bank and in hand | 54/58 | €41 | €41 | = | 0.0% |
| Total equity and liabilities | 10/49 | €404,631 | €404,565 | -€66 | 0.0% |
| Equity | 10/15 | €404,631 | €404,565 | -€66 | 0.0% |
| Contributions | 10/11 | €140,184 | €140,184 | = | 0.0% |
| Reserves | 13 | €245,659 | €245,659 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,018 | €14,018 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,018 | €14,018 | = | 0.0% |
| Distributable reserves | 133 | €231,641 | €231,641 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,788 | €18,722 | -€66 | -0.3% |
| Gross operating margin | 9900 | - | -€66 | -€66 | |
| Operating profit (loss) | 9901 | - | -€66 | -€66 | |
| Profit (loss) for the period before taxes | 9903 | - | -€66 | -€66 | |
| Profit (loss) for the period | 9904 | - | -€66 | -€66 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€66 | -€66 |
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.