COPY MET MELK: 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.
COPY MET MELK
Largest movements
- Tangible fixed assets -€9,827
down €9,827 (-27.5%), from €35,714 to €25,887
- Cash -€9,136
down €9,136 (-72.3%), from €12,627 to €3,491
mainly Net result for the year (-€12,645) and Debts after one year (-€8,593)
- Profit (loss) carried forward -€12,639
new in 2025: -€12,639
- Debts after one year -€8,593
down €8,593 (-34.7%), from €24,793 to €16,200
- Tax, wage and social debts -€2,429
down €2,429 (-42.7%), from €5,695 to €3,266
- Other debts +€1,902
up €1,902 (+198%), from €962 to €2,864
- Trade debts +€1,594
up €1,594 (+181%), from €882 to €2,475
- Gross operating margin -€17,212
down €17,212, from €15,751 to -€1,461
- Taxes -€661
no longer reported in 2025 (was €661)
- Other operating charges +€284
up €284 (+70.9%), from €400 to €684
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 | €64,342 | €44,339 | -€20,004 | -31.1% |
| Fixed assets | 21/28 | €36,314 | €26,487 | -€9,827 | -27.1% |
| Tangible fixed assets | 22/27 | €35,714 | €25,887 | -€9,827 | -27.5% |
| Furniture and vehicles | 24 | €35,714 | €25,887 | -€9,827 | -27.5% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €28,028 | €17,852 | -€10,176 | -36.3% |
| Amounts receivable within one year | 40/41 | €12,997 | €12,443 | -€554 | -4.3% |
| Trade receivables | 40 | €12,997 | €12,443 | -€554 | -4.3% |
| Cash at bank and in hand | 54/58 | €12,627 | €3,491 | -€9,136 | -72.3% |
| Deferred charges and accrued income | 490/1 | €2,404 | €1,918 | -€486 | -20.2% |
| Total equity and liabilities | 10/49 | €64,342 | €44,339 | -€20,004 | -31.1% |
| Equity | 10/15 | €23,586 | €10,941 | -€12,645 | -53.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €17,586 | €17,580 | -€6 | 0.0% |
| Distributable reserves | 133 | €17,586 | €17,580 | -€6 | 0.0% |
| Profit (loss) carried forward | 14 | - | -€12,639 | -€12,639 | |
| Amounts payable | 17/49 | €40,756 | €33,397 | -€7,359 | -18.1% |
| Amounts payable after more than one year | 17 | €24,793 | €16,200 | -€8,593 | -34.7% |
| Financial debts | 170/4 | €24,793 | €16,200 | -€8,593 | -34.7% |
| Amounts payable within one year | 42/48 | €15,963 | €17,197 | +€1,234 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €8,425 | €8,593 | +€168 | +2.0% |
| Trade debts | 44 | €882 | €2,475 | +€1,594 | +181% |
| Suppliers | 440/4 | €882 | €2,475 | +€1,594 | +181% |
| Taxes, remuneration and social security | 45 | €5,695 | €3,266 | -€2,429 | -42.7% |
| Taxes | 450/3 | €5,695 | €3,266 | -€2,429 | -42.7% |
| Other amounts payable | 47/48 | €962 | €2,864 | +€1,902 | +198% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,827 | €9,827 | = | 0.0% |
| Other operating charges | 640/8 | €400 | €684 | +€284 | +70.9% |
| Gross operating margin | 9900 | €15,751 | -€1,461 | -€17,212 | |
| Operating profit (loss) | 9901 | €5,523 | -€11,973 | -€17,496 | |
| Financial income | 75/76B | €1 | €0 | -€0 | -83.6% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -83.6% |
| Financial charges | 65/66B | €829 | €672 | -€157 | -18.9% |
| Recurring financial charges | 65 | €829 | €672 | -€157 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €4,695 | -€12,645 | -€17,340 | |
| Income taxes | 67/77 | €661 | - | -€661 | |
| Profit (loss) for the period | 9904 | €4,034 | -€12,645 | -€16,679 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,034 | -€12,645 | -€16,679 |
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 31 October 2026 via checked.be.