Legally Mel: 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.
Legally Mel
Largest movements
- Deferred charges and accrued income -€732
down €732 (-68.6%), from €1,067 to €335
- Cash -€230
down €230 (-78.3%), from €294 to €64
mainly Other debts (-€5,281)
- Other debts -€5,281
down €5,281 (-67.7%), from €7,802 to €2,521
- Profit (loss) carried forward +€3,177
up €3,177 (+34.4%), from -€9,231 to -€6,053
- Tax, wage and social debts +€975
up €975 (+283%), from €344 to €1,319
- Trade debts +€154
up €154 (+9.1%), from €1,688 to €1,842
- Gross operating margin +€11,347
up €11,347, from -€7,685 to €3,662
- Financial charges -€170
down €170 (-63.6%), from €267 to €97
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 | €3,603 | €2,629 | -€974 | -27.0% |
| Current assets | 29/58 | €3,603 | €2,629 | -€974 | -27.0% |
| Amounts receivable within one year | 40/41 | €2,242 | €2,230 | -€12 | -0.6% |
| Trade receivables | 40 | €2,242 | €2,230 | -€12 | -0.6% |
| Cash at bank and in hand | 54/58 | €294 | €64 | -€230 | -78.3% |
| Deferred charges and accrued income | 490/1 | €1,067 | €335 | -€732 | -68.6% |
| Total equity and liabilities | 10/49 | €3,603 | €2,629 | -€974 | -27.0% |
| Equity | 10/15 | -€6,231 | -€3,053 | +€3,177 | +51.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,231 | -€6,053 | +€3,177 | +34.4% |
| Amounts payable | 17/49 | €9,834 | €5,682 | -€4,152 | -42.2% |
| Amounts payable within one year | 42/48 | €9,834 | €5,682 | -€4,152 | -42.2% |
| Trade debts | 44 | €1,688 | €1,842 | +€154 | +9.1% |
| Suppliers | 440/4 | €1,688 | €1,842 | +€154 | +9.1% |
| Taxes, remuneration and social security | 45 | €344 | €1,319 | +€975 | +283% |
| Taxes | 450/3 | €344 | €1,319 | +€975 | +283% |
| Other amounts payable | 47/48 | €7,802 | €2,521 | -€5,281 | -67.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€7,685 | €3,662 | +€11,347 | |
| Operating profit (loss) | 9901 | -€8,072 | €3,263 | +€11,334 | |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €267 | €97 | -€170 | -63.6% |
| Recurring financial charges | 65 | €267 | €97 | -€170 | -63.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,339 | €3,177 | +€11,517 | |
| Profit (loss) for the period | 9904 | -€8,339 | €3,177 | +€11,517 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,339 | €3,177 | +€11,517 |
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 28 October 2026 via checked.be.