DE MELKERIJ: 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.
DE MELKERIJ
Largest movements
- Deferred charges and accrued income -€34,195
down €34,195 (-79.9%), from €42,814 to €8,619
- Cash +€10,604
up €10,604 (+112%), from €9,444 to €20,048
mainly Deferred charges and accrued income (+€34,195) and Net result for the year (+€15,460)
- Tangible fixed assets -€10,521
down €10,521 (-2.5%), from €429,328 to €418,807
of which Land and buildings: -€10,521
- Other debts -€26,713
down €26,713 (-100%), from €26,713 to €0
- Debts after one year -€22,952
down €22,952 (-9.5%), from €241,895 to €218,943
- Reserves +€15,460
up €15,460 (+2.8%), from €550,558 to €566,018
of which Distributable reserves: +€15,460
- Gross operating margin +€12,728
up €12,728 (+62.3%), from €20,418 to €33,145
- Financial income -€11,714
down €11,714 (-74.0%), from €15,828 to €4,115
- Financial charges -€1,386
down €1,386 (-15.7%), from €8,806 to €7,420
- Depreciation -€912
down €912 (-8.0%), from €11,433 to €10,521
- Other operating charges -€693
down €693 (-23.1%), from €3,007 to €2,313
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 | €911,586 | €877,474 | -€34,112 | -3.7% |
| Fixed assets | 21/28 | €859,328 | €848,807 | -€10,521 | -1.2% |
| Tangible fixed assets | 22/27 | €429,328 | €418,807 | -€10,521 | -2.5% |
| Land and buildings | 22 | €429,328 | €418,807 | -€10,521 | -2.5% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €430,000 | €430,000 | = | 0.0% |
| Current assets | 29/58 | €52,258 | €28,667 | -€23,590 | -45.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €9,444 | €20,048 | +€10,604 | +112% |
| Deferred charges and accrued income | 490/1 | €42,814 | €8,619 | -€34,195 | -79.9% |
| Total equity and liabilities | 10/49 | €911,586 | €877,474 | -€34,112 | -3.7% |
| Equity | 10/15 | €615,558 | €631,018 | +€15,460 | +2.5% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €550,558 | €566,018 | +€15,460 | +2.8% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €544,058 | €559,518 | +€15,460 | +2.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €296,027 | €246,456 | -€49,572 | -16.7% |
| Amounts payable after more than one year | 17 | €241,895 | €218,943 | -€22,952 | -9.5% |
| Financial debts | 170/4 | €241,895 | €218,943 | -€22,952 | -9.5% |
| Amounts payable within one year | 42/48 | €54,132 | €27,512 | -€26,620 | -49.2% |
| Current portion of amounts payable after more than one year | 42 | €24,138 | €24,835 | +€697 | +2.9% |
| Trade debts | 44 | €2,099 | €1,131 | -€968 | -46.1% |
| Suppliers | 440/4 | €2,099 | €1,131 | -€968 | -46.1% |
| Taxes, remuneration and social security | 45 | €1,182 | €1,546 | +€364 | +30.8% |
| Taxes | 450/3 | €1,182 | €1,546 | +€364 | +30.8% |
| Other amounts payable | 47/48 | €26,713 | €0 | -€26,713 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,433 | €10,521 | -€912 | -8.0% |
| Other operating charges | 640/8 | €3,007 | €2,313 | -€693 | -23.1% |
| Gross operating margin | 9900 | €20,418 | €33,145 | +€12,728 | +62.3% |
| Operating profit (loss) | 9901 | €5,978 | €20,311 | +€14,333 | +240% |
| Financial income | 75/76B | €15,828 | €4,115 | -€11,714 | -74.0% |
| Recurring financial income | 75 | €15,828 | €4,115 | -€11,714 | -74.0% |
| Financial charges | 65/66B | €8,806 | €7,420 | -€1,386 | -15.7% |
| Recurring financial charges | 65 | €8,806 | €7,420 | -€1,386 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €13,000 | €17,006 | +€4,006 | +30.8% |
| Income taxes | 67/77 | €1,182 | €1,546 | +€364 | +30.8% |
| Profit (loss) for the period | 9904 | €11,819 | €15,460 | +€3,641 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,819 | €15,460 | +€3,641 | +30.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.