LA MELOMANE: 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.
LA MELOMANE
Largest movements
- Cash +€5,385
up €5,385 (+75.8%), from €7,107 to €12,492
mainly Depreciation (+€6,150) and Trade debts (+€5,280)
- Tangible fixed assets +€4,144
up €4,144 (+6.7%), from €61,785 to €65,929
- Trade debts +€5,280
up €5,280 (+780%), from €677 to €5,957
- Profit (loss) carried forward +€5,174
up €5,174 (+11.3%), from €45,900 to €51,074
- Tax, wage and social debts -€1,112
down €1,112 (-40.1%), from €2,775 to €1,662
- Depreciation +€1,156
up €1,156 (+23.1%), from €4,994 to €6,150
- Gross operating margin -€868
down €868 (-4.5%), from €19,181 to €18,312
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 | €69,811 | €79,154 | +€9,342 | +13.4% |
| Fixed assets | 21/28 | €61,785 | €65,929 | +€4,144 | +6.7% |
| Tangible fixed assets | 22/27 | €61,785 | €65,929 | +€4,144 | +6.7% |
| Other tangible fixed assets | 26 | €61,785 | €65,929 | +€4,144 | +6.7% |
| Current assets | 29/58 | €8,026 | €13,225 | +€5,198 | +64.8% |
| Amounts receivable within one year | 40/41 | €197 | €0 | -€197 | -100% |
| Trade receivables | 40 | €197 | €0 | -€197 | -100% |
| Cash at bank and in hand | 54/58 | €7,107 | €12,492 | +€5,385 | +75.8% |
| Deferred charges and accrued income | 490/1 | €723 | €732 | +€10 | +1.3% |
| Total equity and liabilities | 10/49 | €69,811 | €79,154 | +€9,342 | +13.4% |
| Equity | 10/15 | €66,360 | €71,534 | +€5,174 | +7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,900 | €51,074 | +€5,174 | +11.3% |
| Amounts payable | 17/49 | €3,451 | €7,619 | +€4,168 | +121% |
| Amounts payable within one year | 42/48 | €3,451 | €7,619 | +€4,168 | +121% |
| Trade debts | 44 | €677 | €5,957 | +€5,280 | +780% |
| Suppliers | 440/4 | €677 | €5,957 | +€5,280 | +780% |
| Taxes, remuneration and social security | 45 | €2,775 | €1,662 | -€1,112 | -40.1% |
| Taxes | 450/3 | €2,775 | €1,662 | -€1,112 | -40.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,994 | €6,150 | +€1,156 | +23.1% |
| Other operating charges | 640/8 | €4,990 | €5,134 | +€144 | +2.9% |
| Gross operating margin | 9900 | €19,181 | €18,312 | -€868 | -4.5% |
| Operating profit (loss) | 9901 | €9,197 | €7,029 | -€2,168 | -23.6% |
| Financial income | 75/76B | €85 | €0 | -€85 | -100% |
| Recurring financial income | 75 | €85 | €0 | -€85 | -100% |
| Financial charges | 65/66B | €227 | €192 | -€35 | -15.4% |
| Recurring financial charges | 65 | €227 | €192 | -€35 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €9,055 | €6,837 | -€2,218 | -24.5% |
| Income taxes | 67/77 | €1,702 | €1,662 | -€40 | -2.4% |
| Profit (loss) for the period | 9904 | €7,353 | €5,174 | -€2,178 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,353 | €5,174 | -€2,178 | -29.6% |
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 31 October 2026 via checked.be.