MEL Consulting: 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 Consulting
Largest movements
- Receivables within one year +€16,789
up €16,789 (+84.9%), from €19,771 to €36,561
of which Other amounts receivable: +€22,903
- Cash +€8,442
up €8,442 (+27.2%), from €31,019 to €39,461
mainly Other debts (+€28,833) and Net result for the year (+€22,210)
- Other debts +€28,833
up €28,833 (+481%), from €6,000 to €34,833
- Profit (loss) carried forward -€6,068
down €6,068 (-23.7%), from €25,646 to €19,578
- Tax, wage and social debts +€5,519
new in 2025: €5,519
- Reserves -€1,860
no longer reported in 2025 (was €1,860)
- Trade debts -€1,287
down €1,287 (-68.2%), from €1,887 to €599
- Financial charges -€18,549
down €18,549 (-99.5%), from €18,649 to €101
- Gross operating margin +€15,468
up €15,468 (+102%), from €15,113 to €30,581
- Taxes +€7,829
up €7,829 (+1,135%), from €690 to €8,519
- Financial income +€656
up €656 (+628%), from €104 to €761
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 | €53,993 | €79,129 | +€25,136 | +46.6% |
| Fixed assets | 21/28 | €1,027 | €1,483 | +€456 | +44.4% |
| Tangible fixed assets | 22/27 | €989 | €1,445 | +€456 | +46.1% |
| Furniture and vehicles | 24 | €989 | €1,445 | +€456 | +46.1% |
| Financial fixed assets | 28 | €38 | €38 | = | 0.0% |
| Current assets | 29/58 | €52,966 | €77,646 | +€24,680 | +46.6% |
| Amounts receivable within one year | 40/41 | €19,771 | €36,561 | +€16,789 | +84.9% |
| Trade receivables | 40 | €16,694 | €10,581 | -€6,113 | -36.6% |
| Other amounts receivable | 41 | €3,077 | €25,980 | +€22,903 | +744% |
| Current investments | 50/53 | €1,398 | €1,398 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €31,019 | €39,461 | +€8,442 | +27.2% |
| Deferred charges and accrued income | 490/1 | €778 | €226 | -€552 | -71.0% |
| Total equity and liabilities | 10/49 | €53,993 | €79,129 | +€25,136 | +46.6% |
| Equity | 10/15 | €46,106 | €38,178 | -€7,928 | -17.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €25,646 | €19,578 | -€6,068 | -23.7% |
| Amounts payable | 17/49 | €7,887 | €40,951 | +€33,064 | +419% |
| Amounts payable within one year | 42/48 | €7,887 | €40,951 | +€33,064 | +419% |
| Trade debts | 44 | €1,887 | €599 | -€1,287 | -68.2% |
| Suppliers | 440/4 | €1,887 | €599 | -€1,287 | -68.2% |
| Taxes, remuneration and social security | 45 | - | €5,519 | +€5,519 | |
| Taxes | 450/3 | - | €5,519 | +€5,519 | |
| Other amounts payable | 47/48 | €6,000 | €34,833 | +€28,833 | +481% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €609 | €513 | -€96 | -15.8% |
| Gross operating margin | 9900 | €15,113 | €30,581 | +€15,468 | +102% |
| Operating profit (loss) | 9901 | €14,504 | €30,068 | +€15,564 | +107% |
| Financial income | 75/76B | €104 | €761 | +€656 | +628% |
| Recurring financial income | 75 | €104 | €761 | +€656 | +628% |
| Financial charges | 65/66B | €18,649 | €101 | -€18,549 | -99.5% |
| Recurring financial charges | 65 | €18,649 | €101 | -€18,549 | -99.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,040 | €30,728 | +€34,769 | |
| Income taxes | 67/77 | €690 | €8,519 | +€7,829 | +1,135% |
| Profit (loss) for the period | 9904 | -€4,730 | €22,210 | +€26,940 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,730 | €22,210 | +€26,940 |
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.