Editions Mellier: 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.
Editions Mellier
Largest movements
- Stocks and contracts +€2,628
up €2,628 (+193%), from €1,362 to €3,990
- Cash -€1,977
down €1,977 (-61.7%), from €3,205 to €1,228
mainly Stocks and contracts (-€2,628) and Tax, wage and social debts (-€701)
- Receivables within one year -€531
down €531 (-3.4%), from €15,783 to €15,251
of which Other amounts receivable: -€881
- Formation expenses -€403
down €403 (-50.0%), from €805 to €403
- Tax, wage and social debts -€701
down €701 (-94.8%), from €740 to €39
- Profit (loss) carried forward +€531
up €531 (+76.1%), from -€697 to -€166
- Turnover +€1,589
up €1,589 (+76.7%), from €2,071 to €3,661
- Gross operating margin +€1,294
up €1,294, from -€227 to €1,067
- Purchases and services +€296
up €296 (+12.9%), from €2,298 to €2,594
- Financial charges +€74
up €74 (+193%), from €38 to €113
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 | €21,176 | €20,872 | -€303 | -1.4% |
| Formation expenses | 20 | €805 | €403 | -€403 | -50.0% |
| Fixed assets | 21/28 | €21 | €0 | -€21 | -100% |
| Tangible fixed assets | 22/27 | €21 | €0 | -€21 | -100% |
| Plant, machinery and equipment | 23 | €21 | €0 | -€21 | -100% |
| Current assets | 29/58 | €20,350 | €20,470 | +€120 | +0.6% |
| Stocks and contracts in progress | 3 | €1,362 | €3,990 | +€2,628 | +193% |
| Stocks | 30/36 | €1,362 | €3,990 | +€2,628 | +193% |
| Amounts receivable within one year | 40/41 | €15,783 | €15,251 | -€531 | -3.4% |
| Trade receivables | 40 | €202 | €551 | +€350 | +174% |
| Other amounts receivable | 41 | €15,581 | €14,700 | -€881 | -5.7% |
| Cash at bank and in hand | 54/58 | €3,205 | €1,228 | -€1,977 | -61.7% |
| Total equity and liabilities | 10/49 | €21,176 | €20,872 | -€303 | -1.4% |
| Equity | 10/15 | €20,303 | €20,834 | +€531 | +2.6% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€697 | -€166 | +€531 | +76.1% |
| Amounts payable | 17/49 | €873 | €39 | -€834 | -95.6% |
| Amounts payable within one year | 42/48 | €873 | €39 | -€834 | -95.6% |
| Trade debts | 44 | €133 | €0 | -€133 | -100% |
| Suppliers | 440/4 | €133 | €0 | -€133 | -100% |
| Taxes, remuneration and social security | 45 | €740 | €39 | -€701 | -94.8% |
| Taxes | 450/3 | €740 | €39 | -€701 | -94.8% |
| Turnover | 70 | €2,071 | €3,661 | +€1,589 | +76.7% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,298 | €2,594 | +€296 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €423 | €423 | -€0 | 0.0% |
| Other operating charges | 640/8 | €8 | €0 | -€8 | -98.5% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | -€227 | €1,067 | +€1,294 | |
| Operating profit (loss) | 9901 | -€659 | €643 | +€1,302 | |
| Financial charges | 65/66B | €38 | €113 | +€74 | +193% |
| Recurring financial charges | 65 | €38 | €113 | +€74 | +193% |
| Profit (loss) for the period before taxes | 9903 | -€697 | €531 | +€1,228 | |
| Profit (loss) for the period | 9904 | -€697 | €531 | +€1,228 | |
| Profit (loss) for the period to be appropriated | 9905 | -€697 | €531 | +€1,228 |
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 25 October 2026 via checked.be.