MEL COMPANI: 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 COMPANI
Largest movements
- Receivables within one year +€24,576
up €24,576 (+1,218%), from €2,018 to €26,594
of which Other amounts receivable: +€18,891
- Cash +€5,022
up €5,022 (+83.8%), from €5,989 to €11,011
mainly Tax, wage and social debts (+€18,982) and Net result for the year (+€6,289)
- Tangible fixed assets -€4,704
down €4,704 (-19.3%), from €24,371 to €19,667
- Tax, wage and social debts +€18,982
new in 2025: €18,982
- Profit (loss) carried forward +€6,289
up €6,289 (+196%), from €3,211 to €9,500
- Gross operating margin +€9,747
up €9,747 (+84.5%), from €11,534 to €21,282
- Other operating charges +€6,823
up €6,823 (+318%), from €2,148 to €8,971
- Depreciation +€354
up €354 (+6.3%), from €5,595 to €5,949
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 | €32,694 | €57,572 | +€24,878 | +76.1% |
| Fixed assets | 21/28 | €24,671 | €19,967 | -€4,704 | -19.1% |
| Tangible fixed assets | 22/27 | €24,371 | €19,667 | -€4,704 | -19.3% |
| Furniture and vehicles | 24 | €24,371 | €19,667 | -€4,704 | -19.3% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €8,023 | €37,605 | +€29,582 | +369% |
| Amounts receivable within one year | 40/41 | €2,018 | €26,594 | +€24,576 | +1,218% |
| Trade receivables | 40 | €384 | €6,070 | +€5,685 | +1,479% |
| Other amounts receivable | 41 | €1,633 | €20,524 | +€18,891 | +1,157% |
| Cash at bank and in hand | 54/58 | €5,989 | €11,011 | +€5,022 | +83.8% |
| Deferred charges and accrued income | 490/1 | €16 | - | -€16 | |
| Total equity and liabilities | 10/49 | €32,694 | €57,572 | +€24,878 | +76.1% |
| Equity | 10/15 | €10,211 | €16,500 | +€6,289 | +61.6% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,211 | €9,500 | +€6,289 | +196% |
| Amounts payable | 17/49 | €22,483 | €41,072 | +€18,589 | +82.7% |
| Amounts payable within one year | 42/48 | €22,483 | €41,072 | +€18,589 | +82.7% |
| Trade debts | 44 | €359 | €83 | -€276 | -76.9% |
| Suppliers | 440/4 | €359 | €83 | -€276 | -76.9% |
| Taxes, remuneration and social security | 45 | - | €18,982 | +€18,982 | |
| Taxes | 450/3 | - | €18,982 | +€18,982 | |
| Other amounts payable | 47/48 | €22,124 | €22,007 | -€117 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,595 | €5,949 | +€354 | +6.3% |
| Other operating charges | 640/8 | €2,148 | €8,971 | +€6,823 | +318% |
| Gross operating margin | 9900 | €11,534 | €21,282 | +€9,747 | +84.5% |
| Operating profit (loss) | 9901 | €3,792 | €6,362 | +€2,570 | +67.8% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €51 | €73 | +€22 | +42.7% |
| Recurring financial charges | 65 | €51 | €73 | +€22 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | €3,743 | €6,289 | +€2,546 | +68.0% |
| Profit (loss) for the period | 9904 | €3,743 | €6,289 | +€2,546 | +68.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,743 | €6,289 | +€2,546 | +68.0% |
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 15 October 2026 via checked.be.