MEL CHRISTIS SERVICES: 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.
MEL CHRISTIS SERVICES
Largest movements
- Receivables within one year +€11,884
up €11,884 (+43.0%), from €27,657 to €39,541
of which Trade receivables: +€13,645
- Stocks and contracts -€1,810
down €1,810 (-30.4%), from €5,960 to €4,150
- Cash -€1,333
down €1,333 (-7.5%), from €17,686 to €16,353
mainly Debts after one year (-€12,000) and Receivables within one year (-€11,884)
- Other debts +€16,521
up €16,521 (+37.2%), from €44,363 to €60,884
- Debts after one year -€12,000
down €12,000 (-29.2%), from €41,140 to €29,140
- Trade debts +€9,459
up €9,459 (+26.3%), from €35,985 to €45,444
- Profit (loss) carried forward -€9,134
down €9,134 (-7.3%), from -€125,614 to -€134,748
- Tax, wage and social debts +€2,913
up €2,913 (+33.3%), from €8,737 to €11,650
of which Taxes: +€1,859
- Staff costs -€9,158
down €9,158 (-16.2%), from €56,576 to €47,418
- Other operating charges +€5,307
up €5,307 (+169%), from €3,136 to €8,442
- Write-downs -€3,843
new in 2025: -€3,843
- Financial charges -€2,477
down €2,477 (-49.7%), from €4,980 to €2,503
- Gross operating margin +€669
up €669 (+1.5%), from €45,997 to €46,667
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 | €112,574 | €120,125 | +€7,551 | +6.7% |
| Fixed assets | 21/28 | €9,820 | €8,815 | -€1,005 | -10.2% |
| Tangible fixed assets | 22/27 | €3,532 | €2,527 | -€1,005 | -28.4% |
| Plant, machinery and equipment | 23 | €3,532 | €2,527 | -€1,005 | -28.4% |
| Financial fixed assets | 28 | €6,288 | €6,288 | = | 0.0% |
| Current assets | 29/58 | €102,754 | €111,310 | +€8,556 | +8.3% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €5,960 | €4,150 | -€1,810 | -30.4% |
| Stocks | 30/36 | €5,960 | €4,150 | -€1,810 | -30.4% |
| Amounts receivable within one year | 40/41 | €27,657 | €39,541 | +€11,884 | +43.0% |
| Trade receivables | 40 | €24,899 | €38,544 | +€13,645 | +54.8% |
| Other amounts receivable | 41 | €2,758 | €998 | -€1,760 | -63.8% |
| Cash at bank and in hand | 54/58 | €17,686 | €16,353 | -€1,333 | -7.5% |
| Deferred charges and accrued income | 490/1 | €1,451 | €1,266 | -€186 | -12.8% |
| Total equity and liabilities | 10/49 | €112,574 | €120,125 | +€7,551 | +6.7% |
| Equity | 10/15 | -€18,201 | -€27,336 | -€9,134 | -50.2% |
| Contributions | 10/11 | €90,300 | €90,300 | = | 0.0% |
| Reserves | 13 | €17,113 | €17,113 | = | 0.0% |
| Distributable reserves | 133 | €17,113 | €17,113 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€125,614 | -€134,748 | -€9,134 | -7.3% |
| Amounts payable | 17/49 | €130,775 | €147,461 | +€16,685 | +12.8% |
| Amounts payable after more than one year | 17 | €41,140 | €29,140 | -€12,000 | -29.2% |
| Financial debts | 170/4 | €41,140 | €29,140 | -€12,000 | -29.2% |
| Amounts payable within one year | 42/48 | €89,085 | €117,978 | +€28,893 | +32.4% |
| Trade debts | 44 | €35,985 | €45,444 | +€9,459 | +26.3% |
| Suppliers | 440/4 | €35,985 | €45,444 | +€9,459 | +26.3% |
| Taxes, remuneration and social security | 45 | €8,737 | €11,650 | +€2,913 | +33.3% |
| Taxes | 450/3 | €5,944 | €7,803 | +€1,859 | +31.3% |
| Remuneration and social security | 454/9 | €2,793 | €3,847 | +€1,054 | +37.7% |
| Other amounts payable | 47/48 | €44,363 | €60,884 | +€16,521 | +37.2% |
| Accrued charges and deferred income | 492/3 | €550 | €343 | -€207 | -37.7% |
| Remuneration, social security and pensions | 62 | €56,576 | €47,418 | -€9,158 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,005 | €1,005 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€3,843 | -€3,843 | |
| Other operating charges | 640/8 | €3,136 | €8,442 | +€5,307 | +169% |
| Gross operating margin | 9900 | €45,997 | €46,667 | +€669 | +1.5% |
| Operating profit (loss) | 9901 | -€14,719 | -€6,354 | +€8,364 | +56.8% |
| Financial income | 75/76B | €3 | €21 | +€19 | +717% |
| Recurring financial income | 75 | €3 | €21 | +€19 | +717% |
| Financial charges | 65/66B | €4,980 | €2,503 | -€2,477 | -49.7% |
| Recurring financial charges | 65 | €4,980 | €2,503 | -€2,477 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | -€19,696 | -€8,837 | +€10,859 | +55.1% |
| Income taxes | 67/77 | €279 | €298 | +€19 | +6.7% |
| Profit (loss) for the period | 9904 | -€19,975 | -€9,134 | +€10,841 | +54.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,975 | -€9,134 | +€10,841 | +54.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.