MEL Architect: what changed
Two fiscal 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.
MEL Architect
Largest movements
- Tangible fixed assets +€16,575
up €16,575 (+16589.7%), from €100 to €16,675
- Cash +€2,920
up €2,920 (+183.7%), from €1,590 to €4,510
mainly Net result for the year (+€12,162) and Short-term financial debts (+€9,345)
- Receivables within one year +€1,149
up €1,149 (+33.4%), from €3,439 to €4,588
of which Other amounts receivable: +€676
- Deferred charges and accrued income -€517
no longer reported in 2025 (was €517)
- Profit (loss) carried forward +€12,162
up €12,162 (+40.8%), from -€29,809 to -€17,647
- Short-term financial debts +€9,345
up €9,345 (+49.4%), from €18,903 to €28,248
- Tax, wage and social debts -€832
no longer reported in 2025 (was €832)
- Trade debts -€825
down €825 (-49.7%), from €1,660 to €835
- Accrued charges and deferred income +€277
new in 2025: €277
- Gross operating margin +€5,691
up €5,691 (+74.3%), from €7,658 to €13,349
- Other operating charges +€640
up €640 (+135.3%), from €473 to €1,113
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.
Cash bridge derived
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 | €5,846 | €25,973 | +€20,127 | +344.3% |
| Fixed assets | 21/28 | €300 | €16,875 | +€16,575 | +5526.6% |
| Tangible fixed assets | 22/27 | €100 | €16,675 | +€16,575 | +16589.7% |
| Furniture and vehicles | 24 | €100 | €16,675 | +€16,575 | +16589.7% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €5,546 | €9,098 | +€3,552 | +64.1% |
| Amounts receivable within one year | 40/41 | €3,439 | €4,588 | +€1,149 | +33.4% |
| Trade receivables | 40 | €3,439 | €3,912 | +€474 | +13.8% |
| Other amounts receivable | 41 | - | €676 | +€676 | |
| Cash at bank and in hand | 54/58 | €1,590 | €4,510 | +€2,920 | +183.7% |
| Deferred charges and accrued income | 490/1 | €517 | - | -€517 | |
| Total equity and liabilities | 10/49 | €5,846 | €25,973 | +€20,127 | +344.3% |
| Equity | 10/15 | -€15,549 | -€3,387 | +€12,162 | +78.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,809 | -€17,647 | +€12,162 | +40.8% |
| Amounts payable | 17/49 | €21,395 | €29,360 | +€7,965 | +37.2% |
| Amounts payable within one year | 42/48 | €21,395 | €29,083 | +€7,688 | +35.9% |
| Financial debts | 43 | €18,903 | €28,248 | +€9,345 | +49.4% |
| Credit institutions | 430/8 | €18,903 | €28,248 | +€9,345 | +49.4% |
| Trade debts | 44 | €1,660 | €835 | -€825 | -49.7% |
| Suppliers | 440/4 | €1,660 | €835 | -€825 | -49.7% |
| Taxes, remuneration and social security | 45 | €832 | - | -€832 | |
| Taxes | 450/3 | €832 | - | -€832 | |
| Accrued charges and deferred income | 492/3 | - | €277 | +€277 | |
| Other operating charges | 640/8 | €473 | €1,113 | +€640 | +135.3% |
| Gross operating margin | 9900 | €7,658 | €13,349 | +€5,691 | +74.3% |
| Operating profit (loss) | 9901 | €7,185 | €12,236 | +€5,051 | +70.3% |
| Financial income | 75/76B | €4 | €18 | +€14 | +374.8% |
| Recurring financial income | 75 | €4 | €18 | +€14 | +374.8% |
| Financial charges | 65/66B | €60 | €86 | +€26 | +43.2% |
| Recurring financial charges | 65 | €60 | €86 | +€26 | +43.2% |
| Profit (loss) for the period before taxes | 9903 | €7,128 | €12,167 | +€5,039 | +70.7% |
| Income taxes | 67/77 | - | €5 | +€5 | |
| Profit (loss) for the period | 9904 | €7,128 | €12,162 | +€5,034 | +70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,128 | €12,162 | +€5,034 | +70.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.