Group Melis: 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.
Group Melis
Largest movements
- Receivables within one year +€39,675
up €39,675 (+22.4%), from €177,267 to €216,942
of which Trade receivables: +€49,464
- Stocks and contracts -€3,600
down €3,600 (-36.7%), from €9,800 to €6,200
- Profit (loss) carried forward +€17,749
up €17,749 (+19.8%), from €89,480 to €107,229
- Trade debts +€15,626
up €15,626 (+83.6%), from €18,698 to €34,323
of which Suppliers: +€15,626
- Debts after one year -€9,972
down €9,972 (-32.4%), from €30,789 to €20,818
- Tax, wage and social debts +€9,049
up €9,049 (+55.5%), from €16,292 to €25,341
of which Taxes: +€5,846
- Short-term financial debts +€2,441
new in 2024: €2,441
- Turnover +€29,443
up €29,443 (+8.7%), from €337,702 to €367,145
- Gross operating margin +€11,503
up €11,503 (+46.9%), from €24,543 to €36,046
- Taxes +€9,254
up €9,254 (+156%), from €5,948 to €15,202
- Purchases and services +€6,856
up €6,856 (+2.1%), from €324,244 to €331,099
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €190,049 | €225,066 | +€35,017 | +18.4% |
| Fixed assets | 21/28 | €1,386 | €1,386 | = | 0.0% |
| Financial fixed assets | 28 | €1,386 | €1,386 | = | 0.0% |
| Current assets | 29/58 | €188,663 | €223,681 | +€35,017 | +18.6% |
| Stocks and contracts in progress | 3 | €9,800 | €6,200 | -€3,600 | -36.7% |
| Stocks | 30/36 | €9,800 | €6,200 | -€3,600 | -36.7% |
| Amounts receivable within one year | 40/41 | €177,267 | €216,942 | +€39,675 | +22.4% |
| Trade receivables | 40 | €126,241 | €175,705 | +€49,464 | +39.2% |
| Other amounts receivable | 41 | €51,026 | €41,237 | -€9,789 | -19.2% |
| Cash at bank and in hand | 54/58 | €1,028 | €178 | -€850 | -82.7% |
| Deferred charges and accrued income | 490/1 | €569 | €361 | -€208 | -36.6% |
| Total equity and liabilities | 10/49 | €190,049 | €225,066 | +€35,017 | +18.4% |
| Equity | 10/15 | €109,940 | €127,689 | +€17,749 | +16.1% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €89,480 | €107,229 | +€17,749 | +19.8% |
| Amounts payable | 17/49 | €80,109 | €97,377 | +€17,269 | +21.6% |
| Amounts payable after more than one year | 17 | €30,789 | €20,818 | -€9,972 | -32.4% |
| Financial debts | 170/4 | €30,789 | €20,818 | -€9,972 | -32.4% |
| Amounts payable within one year | 42/48 | €49,319 | €76,560 | +€27,240 | +55.2% |
| Current portion of amounts payable after more than one year | 42 | €11,721 | €11,847 | +€125 | +1.1% |
| Financial debts | 43 | - | €2,441 | +€2,441 | |
| Credit institutions | 430/8 | - | €2,441 | +€2,441 | |
| Trade debts | 44 | €18,698 | €34,323 | +€15,626 | +83.6% |
| Suppliers | 440/4 | €18,426 | €34,052 | +€15,626 | +84.8% |
| Bills of exchange payable | 441 | €271 | €271 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €16,292 | €25,341 | +€9,049 | +55.5% |
| Taxes | 450/3 | €15,904 | €21,750 | +€5,846 | +36.8% |
| Remuneration and social security | 454/9 | €388 | €3,591 | +€3,203 | +826% |
| Other amounts payable | 47/48 | €2,609 | €2,609 | = | 0.0% |
| Turnover | 70 | €337,702 | €367,145 | +€29,443 | +8.7% |
| Non-recurring operating income | 76A | €11,084 | - | -€11,084 | |
| Goods, raw materials, services and sundry goods | 60/61 | €324,244 | €331,099 | +€6,856 | +2.1% |
| Remuneration, social security and pensions | 62 | €2,189 | - | -€2,189 | |
| Other operating charges | 640/8 | €2,345 | €1,575 | -€769 | -32.8% |
| Gross operating margin | 9900 | €24,543 | €36,046 | +€11,503 | +46.9% |
| Operating profit (loss) | 9901 | €20,009 | €34,470 | +€14,462 | +72.3% |
| Financial charges | 65/66B | €1,916 | €1,519 | -€397 | -20.7% |
| Recurring financial charges | 65 | €1,916 | €1,519 | -€397 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €18,092 | €32,951 | +€14,859 | +82.1% |
| Income taxes | 67/77 | €5,948 | €15,202 | +€9,254 | +156% |
| Profit (loss) for the period | 9904 | €12,144 | €17,749 | +€5,604 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,144 | €17,749 | +€5,604 | +46.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.