Mel&Law: what changed
Mel&Law
Largest movements
- Receivables within one year +€19,680
up €19,680 (+122%), from €16,076 to €35,756
- Cash +€19,006
up €19,006 (+84.9%), from €22,389 to €41,395
mainly Other debts (+€66,954) and Net result for the year (+€49,184)
- Other debts +€66,954
up €66,954 (+586%), from €11,429 to €78,382
- Profit (loss) carried forward -€29,198
no longer reported in 2025 (was €29,198)
- Gross operating margin +€15,247
up €15,247 (+32.9%), from €46,363 to €61,610
- Taxes +€3,429
up €3,429 (+35.3%), from €9,702 to €13,131
- Financial income +€1,418
new in 2025: €1,418
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,627 | €80,797 | +€38,171 | +89.5% |
| Fixed assets | 21/28 | €4,162 | €3,646 | -€515 | -12.4% |
| Tangible fixed assets | 22/27 | €4,162 | €3,646 | -€515 | -12.4% |
| Furniture and vehicles | 24 | €4,162 | €3,646 | -€515 | -12.4% |
| Current assets | 29/58 | €38,465 | €77,151 | +€38,686 | +101% |
| Amounts receivable within one year | 40/41 | €16,076 | €35,756 | +€19,680 | +122% |
| Other amounts receivable | 41 | €16,076 | €35,756 | +€19,680 | +122% |
| Cash at bank and in hand | 54/58 | €22,389 | €41,395 | +€19,006 | +84.9% |
| Total equity and liabilities | 10/49 | €42,627 | €80,797 | +€38,171 | +89.5% |
| Equity | 10/15 | €31,198 | €2,000 | -€29,198 | -93.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,198 | - | -€29,198 | |
| Amounts payable | 17/49 | €11,429 | €78,797 | +€67,369 | +589% |
| Amounts payable within one year | 42/48 | €11,429 | €78,797 | +€67,369 | +589% |
| Taxes, remuneration and social security | 45 | - | €415 | +€415 | |
| Taxes | 450/3 | - | €415 | +€415 | |
| Other amounts payable | 47/48 | €11,429 | €78,382 | +€66,954 | +586% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €403 | €515 | +€113 | +28.0% |
| Gross operating margin | 9900 | €46,363 | €61,610 | +€15,247 | +32.9% |
| Operating profit (loss) | 9901 | €45,960 | €61,095 | +€15,134 | +32.9% |
| Financial income | 75/76B | - | €1,418 | +€1,418 | |
| Recurring financial income | 75 | - | €1,418 | +€1,418 | |
| Financial charges | 65/66B | €180 | €197 | +€17 | +9.4% |
| Recurring financial charges | 65 | €180 | €197 | +€17 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €45,780 | €62,315 | +€16,535 | +36.1% |
| Income taxes | 67/77 | €9,702 | €13,131 | +€3,429 | +35.3% |
| Profit (loss) for the period | 9904 | €36,079 | €49,184 | +€13,106 | +36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,079 | €49,184 | +€13,106 | +36.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.