GROEP MELIDA: 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.
GROEP MELIDA
Largest movements
- Deferred charges and accrued income +€25,054
up €25,054 (+2,523%), from €993 to €26,047
- Other debts +€140,425
up €140,425 (+39.6%), from €354,357 to €494,783
- Debts after one year -€105,189
down €105,189 (-16.5%), from €638,052 to €532,862
- Reserves -€33,026
down €33,026 (-10.7%), from €309,027 to €276,001
- Tax, wage and social debts +€22,948
up €22,948 (+328%), from €7,001 to €29,949
of which Taxes: +€17,038
- Financial income -€23,269
down €23,269 (-29.6%), from €78,698 to €55,429
- Gross operating margin +€11,813
up €11,813 (+17.2%), from €68,551 to €80,364
- Taxes +€1,401
up €1,401 (+8.2%), from €17,067 to €18,469
- Financial charges -€1,340
down €1,340 (-4.1%), from €32,951 to €31,612
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 | €1,472,425 | €1,493,319 | +€20,894 | +1.4% |
| Fixed assets | 21/28 | €1,425,686 | €1,422,286 | -€3,400 | -0.2% |
| Tangible fixed assets | 22/27 | €5,943 | €2,543 | -€3,400 | -57.2% |
| Furniture and vehicles | 24 | €5,943 | €2,543 | -€3,400 | -57.2% |
| Financial fixed assets | 28 | €1,419,743 | €1,419,743 | = | 0.0% |
| Current assets | 29/58 | €46,739 | €71,033 | +€24,294 | +52.0% |
| Amounts receivable within one year | 40/41 | €28,537 | €28,861 | +€325 | +1.1% |
| Trade receivables | 40 | €1,872 | €15,555 | +€13,684 | +731% |
| Other amounts receivable | 41 | €26,665 | €13,306 | -€13,359 | -50.1% |
| Cash at bank and in hand | 54/58 | €17,210 | €16,124 | -€1,085 | -6.3% |
| Deferred charges and accrued income | 490/1 | €993 | €26,047 | +€25,054 | +2,523% |
| Total equity and liabilities | 10/49 | €1,472,425 | €1,493,319 | +€20,894 | +1.4% |
| Equity | 10/15 | €311,527 | €278,501 | -€33,026 | -10.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €309,027 | €276,001 | -€33,026 | -10.7% |
| Distributable reserves | 133 | €309,027 | €276,001 | -€33,026 | -10.7% |
| Amounts payable | 17/49 | €1,160,898 | €1,214,818 | +€53,920 | +4.6% |
| Amounts payable after more than one year | 17 | €638,052 | €532,862 | -€105,189 | -16.5% |
| Financial debts | 170/4 | €638,052 | €532,862 | -€105,189 | -16.5% |
| Amounts payable within one year | 42/48 | €506,511 | €665,554 | +€159,043 | +31.4% |
| Current portion of amounts payable after more than one year | 42 | €104,136 | €105,189 | +€1,053 | +1.0% |
| Financial debts | 43 | €35,000 | €35,000 | = | 0.0% |
| Credit institutions | 430/8 | €35,000 | €35,000 | = | 0.0% |
| Trade debts | 44 | €6,016 | €633 | -€5,383 | -89.5% |
| Suppliers | 440/4 | €6,016 | €633 | -€5,383 | -89.5% |
| Taxes, remuneration and social security | 45 | €7,001 | €29,949 | +€22,948 | +328% |
| Taxes | 450/3 | €7,001 | €24,039 | +€17,038 | +243% |
| Remuneration and social security | 454/9 | - | €5,910 | +€5,910 | |
| Other amounts payable | 47/48 | €354,357 | €494,783 | +€140,425 | +39.6% |
| Accrued charges and deferred income | 492/3 | €16,336 | €16,402 | +€66 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,400 | €3,400 | = | 0.0% |
| Other operating charges | 640/8 | €1,666 | €1,744 | +€78 | +4.7% |
| Gross operating margin | 9900 | €68,551 | €80,364 | +€11,813 | +17.2% |
| Operating profit (loss) | 9901 | €63,485 | €75,220 | +€11,735 | +18.5% |
| Financial income | 75/76B | €78,698 | €55,429 | -€23,269 | -29.6% |
| Recurring financial income | 75 | €78,698 | €55,429 | -€23,269 | -29.6% |
| Financial charges | 65/66B | €32,951 | €31,612 | -€1,340 | -4.1% |
| Recurring financial charges | 65 | €32,951 | €31,612 | -€1,340 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €109,232 | €99,037 | -€10,195 | -9.3% |
| Income taxes | 67/77 | €17,067 | €18,469 | +€1,401 | +8.2% |
| Profit (loss) for the period | 9904 | €92,165 | €80,568 | -€11,596 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €92,165 | €80,568 | -€11,596 | -12.6% |
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 22 October 2026 via checked.be.