IMMO MELOTTE: 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.
IMMO MELOTTE
Largest movements
- Cash +€39,002
up €39,002 (+425%), from €9,177 to €48,179
mainly Depreciation (+€29,615) and Net result for the year (+€20,262)
- Tangible fixed assets -€25,432
down €25,432 (-8.2%), from €309,247 to €283,815
of which Land and buildings: -€14,911
- Reserves +€61,396
up €61,396 (+75.0%), from €81,884 to €143,281
of which Distributable reserves: +€61,396
- Profit (loss) carried forward -€41,134
down €41,134 (-100%), from €41,134 to €0
- Other debts -€12,716
down €12,716 (-9.0%), from €141,297 to €128,581
- Tax, wage and social debts +€3,611
up €3,611 (+134%), from €2,688 to €6,299
- Gross operating margin +€22,707
up €22,707 (+43.3%), from €52,495 to €75,202
- Taxes +€7,855
up €7,855 (+423%), from €1,855 to €9,710
- Financial charges -€877
down €877 (-8.7%), from €10,138 to €9,261
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 | €328,842 | €340,183 | +€11,341 | +3.4% |
| Fixed assets | 21/28 | €309,247 | €283,815 | -€25,432 | -8.2% |
| Tangible fixed assets | 22/27 | €309,247 | €283,815 | -€25,432 | -8.2% |
| Land and buildings | 22 | €283,730 | €268,819 | -€14,911 | -5.3% |
| Plant, machinery and equipment | 23 | €22,277 | €13,775 | -€8,502 | -38.2% |
| Furniture and vehicles | 24 | €3,239 | €1,221 | -€2,019 | -62.3% |
| Current assets | 29/58 | €19,595 | €56,368 | +€36,773 | +188% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €5,889 | €2,968 | -€2,922 | -49.6% |
| Trade receivables | 40 | €2,343 | €2,573 | +€230 | +9.8% |
| Other amounts receivable | 41 | €3,546 | €394 | -€3,151 | -88.9% |
| Cash at bank and in hand | 54/58 | €9,177 | €48,179 | +€39,002 | +425% |
| Deferred charges and accrued income | 490/1 | €4,529 | €5,222 | +€693 | +15.3% |
| Total equity and liabilities | 10/49 | €328,842 | €340,183 | +€11,341 | +3.4% |
| Equity | 10/15 | €166,400 | €186,662 | +€20,262 | +12.2% |
| Contributions | 10/11 | €43,381 | €43,381 | = | 0.0% |
| Reserves | 13 | €81,884 | €143,281 | +€61,396 | +75.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €81,884 | €143,281 | +€61,396 | +75.0% |
| Profit (loss) carried forward | 14 | €41,134 | €0 | -€41,134 | -100% |
| Amounts payable | 17/49 | €162,442 | €153,521 | -€8,921 | -5.5% |
| Amounts payable after more than one year | 17 | €15,000 | €15,000 | = | 0.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €147,442 | €138,521 | -€8,921 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €2,285 | €0 | -€2,285 | -100% |
| Trade debts | 44 | €1,173 | €3,641 | +€2,468 | +210% |
| Suppliers | 440/4 | €1,173 | €3,641 | +€2,468 | +210% |
| Taxes, remuneration and social security | 45 | €2,688 | €6,299 | +€3,611 | +134% |
| Taxes | 450/3 | €2,688 | €6,299 | +€3,611 | +134% |
| Other amounts payable | 47/48 | €141,297 | €128,581 | -€12,716 | -9.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,378 | €29,615 | +€237 | +0.8% |
| Other operating charges | 640/8 | €6,252 | €6,354 | +€102 | +1.6% |
| Gross operating margin | 9900 | €52,495 | €75,202 | +€22,707 | +43.3% |
| Operating profit (loss) | 9901 | €16,865 | €39,233 | +€22,369 | +133% |
| Financial charges | 65/66B | €10,138 | €9,261 | -€877 | -8.7% |
| Recurring financial charges | 65 | €10,138 | €9,261 | -€877 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €6,727 | €29,972 | +€23,246 | +346% |
| Income taxes | 67/77 | €1,855 | €9,710 | +€7,855 | +423% |
| Profit (loss) for the period | 9904 | €4,871 | €20,262 | +€15,391 | +316% |
| Profit (loss) for the period to be appropriated | 9905 | €4,871 | €20,262 | +€15,391 | +316% |
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 23 October 2026 via checked.be.