MEL POS & IT: 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 POS & IT
Largest movements
- Receivables within one year +€25,096
up €25,096 (+69.5%), from €36,113 to €61,209
of which Trade receivables: +€24,646
- Cash +€19,528
up €19,528 (+99.8%), from €19,559 to €39,087
mainly Other debts (+€30,284) and Net result for the year (+€26,730)
- Deferred charges and accrued income -€3,266
no longer reported in 2025 (was €3,266)
- Stocks and contracts -€3,126
down €3,126 (-33.6%), from €9,298 to €6,172
- Other debts +€30,284
new in 2025: €30,284
- Tax, wage and social debts +€8,764
up €8,764 (+74.1%), from €11,820 to €20,584
of which Taxes: +€11,772
- Profit (loss) carried forward -€3,270
down €3,270 (-8.8%), from €37,085 to €33,815
- Advances received +€1,500
new in 2025: €1,500
- Gross operating margin +€7,771
up €7,771 (+22.7%), from €34,184 to €41,955
- Taxes +€5,033
up €5,033 (+150%), from €3,360 to €8,393
- Financial charges +€1,171
up €1,171 (+42.0%), from €2,788 to €3,959
- Other operating charges -€1,074
down €1,074 (-27.9%), from €3,842 to €2,769
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 | €69,456 | €107,260 | +€37,804 | +54.4% |
| Fixed assets | 21/28 | €1,220 | €791 | -€429 | -35.2% |
| Tangible fixed assets | 22/27 | €1,220 | €791 | -€429 | -35.2% |
| Furniture and vehicles | 24 | €1,220 | €791 | -€429 | -35.2% |
| Current assets | 29/58 | €68,236 | €106,469 | +€38,233 | +56.0% |
| Stocks and contracts in progress | 3 | €9,298 | €6,172 | -€3,126 | -33.6% |
| Stocks | 30/36 | €9,298 | €6,172 | -€3,126 | -33.6% |
| Amounts receivable within one year | 40/41 | €36,113 | €61,209 | +€25,096 | +69.5% |
| Trade receivables | 40 | €30,291 | €54,937 | +€24,646 | +81.4% |
| Other amounts receivable | 41 | €5,822 | €6,272 | +€450 | +7.7% |
| Cash at bank and in hand | 54/58 | €19,559 | €39,087 | +€19,528 | +99.8% |
| Deferred charges and accrued income | 490/1 | €3,266 | - | -€3,266 | |
| Total equity and liabilities | 10/49 | €69,456 | €107,260 | +€37,804 | +54.4% |
| Equity | 10/15 | €52,086 | €48,816 | -€3,270 | -6.3% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,085 | €33,815 | -€3,270 | -8.8% |
| Amounts payable | 17/49 | €17,370 | €58,444 | +€41,074 | +236% |
| Amounts payable within one year | 42/48 | €17,370 | €58,444 | +€41,074 | +236% |
| Trade debts | 44 | €5,550 | €6,075 | +€526 | +9.5% |
| Suppliers | 440/4 | €5,550 | €6,075 | +€526 | +9.5% |
| Advances received on contracts in progress | 46 | - | €1,500 | +€1,500 | |
| Taxes, remuneration and social security | 45 | €11,820 | €20,584 | +€8,764 | +74.1% |
| Taxes | 450/3 | €8,812 | €20,584 | +€11,772 | +134% |
| Remuneration and social security | 454/9 | €3,008 | - | -€3,008 | |
| Other amounts payable | 47/48 | - | €30,284 | +€30,284 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67 | €429 | +€362 | +542% |
| Other operating charges | 640/8 | €3,842 | €2,769 | -€1,074 | -27.9% |
| Gross operating margin | 9900 | €34,184 | €41,955 | +€7,771 | +22.7% |
| Operating profit (loss) | 9901 | €30,275 | €38,757 | +€8,482 | +28.0% |
| Financial income | 75/76B | €164 | €325 | +€161 | +98.1% |
| Recurring financial income | 75 | €164 | €325 | +€161 | +98.1% |
| Financial charges | 65/66B | €2,788 | €3,959 | +€1,171 | +42.0% |
| Recurring financial charges | 65 | €2,788 | €3,959 | +€1,171 | +42.0% |
| Profit (loss) for the period before taxes | 9903 | €27,650 | €35,123 | +€7,473 | +27.0% |
| Income taxes | 67/77 | €3,360 | €8,393 | +€5,033 | +150% |
| Profit (loss) for the period | 9904 | €24,291 | €26,730 | +€2,439 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,291 | €26,730 | +€2,439 | +10.0% |
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 16 October 2026 via checked.be.