MEL HR 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 HR SERVICES
Largest movements
- Financial fixed assets -€2,700
down €2,700 (-30.0%), from €8,985 to €6,285
- Cash -€1,365
down €1,365 (-21.4%), from €6,374 to €5,009
mainly Tax, wage and social debts (-€4,689) and Other debts (-€3,615)
- Deferred charges and accrued income +€586
new in 2025: €586
- Profit (loss) carried forward +€7,202
up €7,202, from -€140 to €7,062
- Tax, wage and social debts -€4,689
down €4,689 (-32.7%), from €14,323 to €9,634
of which Taxes: -€3,588
- Other debts -€3,615
no longer reported in 2025 (was €3,615)
- Trade debts -€2,567
down €2,567 (-51.4%), from €4,991 to €2,423
- Gross operating margin +€32,934
up €32,934 (+84.8%), from €38,853 to €71,787
- Staff costs +€24,154
up €24,154 (+63.6%), from €38,005 to €62,159
- Taxes -€6,968
down €6,968, from €4,065 to -€2,904
- Write-downs +€3,051
new in 2025: €3,051
- Financial income -€852
no longer reported in 2025 (was €852)
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 | €35,989 | €32,319 | -€3,670 | -10.2% |
| Fixed assets | 21/28 | €10,097 | €7,150 | -€2,947 | -29.2% |
| Tangible fixed assets | 22/27 | €1,112 | €865 | -€247 | -22.2% |
| Furniture and vehicles | 24 | €1,112 | €865 | -€247 | -22.2% |
| Financial fixed assets | 28 | €8,985 | €6,285 | -€2,700 | -30.0% |
| Current assets | 29/58 | €25,892 | €25,169 | -€722 | -2.8% |
| Amounts receivable within one year | 40/41 | €19,518 | €19,574 | +€56 | +0.3% |
| Trade receivables | 40 | €10,953 | €10,393 | -€560 | -5.1% |
| Other amounts receivable | 41 | €8,565 | €9,181 | +€617 | +7.2% |
| Cash at bank and in hand | 54/58 | €6,374 | €5,009 | -€1,365 | -21.4% |
| Deferred charges and accrued income | 490/1 | - | €586 | +€586 | |
| Total equity and liabilities | 10/49 | €35,989 | €32,319 | -€3,670 | -10.2% |
| Equity | 10/15 | €13,060 | €20,262 | +€7,202 | +55.1% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €1,200 | €1,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,200 | €1,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€140 | €7,062 | +€7,202 | |
| Amounts payable | 17/49 | €22,929 | €12,057 | -€10,871 | -47.4% |
| Amounts payable within one year | 42/48 | €22,929 | €12,057 | -€10,871 | -47.4% |
| Trade debts | 44 | €4,991 | €2,423 | -€2,567 | -51.4% |
| Suppliers | 440/4 | €4,991 | €2,423 | -€2,567 | -51.4% |
| Taxes, remuneration and social security | 45 | €14,323 | €9,634 | -€4,689 | -32.7% |
| Taxes | 450/3 | €9,606 | €6,018 | -€3,588 | -37.3% |
| Remuneration and social security | 454/9 | €4,717 | €3,616 | -€1,101 | -23.3% |
| Other amounts payable | 47/48 | €3,615 | - | -€3,615 | |
| Remuneration, social security and pensions | 62 | €38,005 | €62,159 | +€24,154 | +63.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,035 | €247 | -€788 | -76.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,051 | +€3,051 | |
| Other operating charges | 640/8 | €1,915 | €1,695 | -€219 | -11.5% |
| Gross operating margin | 9900 | €38,853 | €71,787 | +€32,934 | +84.8% |
| Operating profit (loss) | 9901 | -€2,102 | €4,635 | +€6,737 | |
| Financial income | 75/76B | €852 | - | -€852 | |
| Recurring financial income | 75 | €852 | - | -€852 | |
| Financial charges | 65/66B | €212 | €337 | +€125 | +59.1% |
| Recurring financial charges | 65 | €212 | €337 | +€125 | +59.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,461 | €4,298 | +€5,759 | |
| Income taxes | 67/77 | €4,065 | -€2,904 | -€6,968 | |
| Profit (loss) for the period | 9904 | -€5,526 | €7,202 | +€12,728 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,526 | €7,202 | +€12,728 |
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 17 October 2026 via checked.be.