MEL Consult: 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 Consult
Largest movements
- Receivables within one year -€24,215
down €24,215 (-38.0%), from €63,778 to €39,563
of which Other amounts receivable: -€19,215
- Tax, wage and social debts -€21,175
down €21,175 (-85.3%), from €24,810 to €3,635
- Trade debts -€4,924
down €4,924 (-45.5%), from €10,820 to €5,896
- Profit (loss) carried forward +€1,883
up €1,883 (+1637.8%), from €115 to €1,998
- Gross operating margin -€5,562
down €5,562 (-100.0%), from €5,562 to €0
- Taxes -€2,183
down €2,183 (-76.1%), from €2,869 to €686
- Financial income -€679
down €679 (-17.2%), from €3,949 to €3,269
- Financial charges -€439
down €439 (-44.7%), from €983 to €544
- Other operating charges -€387
down €387 (-71.2%), from €543 to €157
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,778 | €39,563 | -€24,215 | -38.0% |
| Current assets | 29/58 | €63,778 | €39,563 | -€24,215 | -38.0% |
| Amounts receivable within one year | 40/41 | €63,778 | €39,563 | -€24,215 | -38.0% |
| Trade receivables | 40 | €5,000 | - | -€5,000 | |
| Other amounts receivable | 41 | €58,778 | €39,563 | -€19,215 | -32.7% |
| Total equity and liabilities | 10/49 | €63,778 | €39,563 | -€24,215 | -38.0% |
| Equity | 10/15 | €28,148 | €30,031 | +€1,883 | +6.7% |
| Reserves | 13 | €28,033 | €28,033 | = | 0.0% |
| Distributable reserves | 133 | €28,033 | €28,033 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115 | €1,998 | +€1,883 | +1637.8% |
| Amounts payable | 17/49 | €35,630 | €9,531 | -€26,099 | -73.2% |
| Amounts payable within one year | 42/48 | €35,630 | €9,531 | -€26,099 | -73.2% |
| Trade debts | 44 | €10,820 | €5,896 | -€4,924 | -45.5% |
| Suppliers | 440/4 | €10,820 | €5,896 | -€4,924 | -45.5% |
| Taxes, remuneration and social security | 45 | €24,810 | €3,635 | -€21,175 | -85.3% |
| Taxes | 450/3 | €24,810 | €3,635 | -€21,175 | -85.3% |
| Other operating charges | 640/8 | €543 | €157 | -€387 | -71.2% |
| Gross operating margin | 9900 | €5,562 | €0 | -€5,562 | -100.0% |
| Operating profit (loss) | 9901 | €5,019 | -€157 | -€5,175 | |
| Financial income | 75/76B | €3,949 | €3,269 | -€679 | -17.2% |
| Recurring financial income | 75 | €3,949 | €3,269 | -€679 | -17.2% |
| Financial charges | 65/66B | €983 | €544 | -€439 | -44.7% |
| Recurring financial charges | 65 | €983 | €544 | -€439 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | €7,984 | €2,569 | -€5,415 | -67.8% |
| Income taxes | 67/77 | €2,869 | €686 | -€2,183 | -76.1% |
| Profit (loss) for the period | 9904 | €5,115 | €1,883 | -€3,232 | -63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,115 | €1,883 | -€3,232 | -63.2% |
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 30 September 2026 via checked.be.