MELA SERVICES: 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.
MELA SERVICES
Largest movements
- Receivables within one year +€3,661
up €3,661 (+273.6%), from €1,338 to €5,000
of which Other amounts receivable: +€1,834
- Tangible fixed assets -€2,784
down €2,784 (-19.1%), from €14,583 to €11,799
of which Furniture and vehicles: -€5,000
- Cash -€974
down €974 (-12.5%), from €7,798 to €6,825
mainly Receivables within one year (-€3,661) and Other debts (-€3,301)
- Tax, wage and social debts +€6,206
up €6,206 (+2143.2%), from €290 to €6,496
- Other debts -€3,301
no longer reported in 2025 (was €3,301)
- Profit (loss) carried forward -€1,697
down €1,697 (-69.9%), from -€2,426 to -€4,123
- Trade debts -€1,305
down €1,305 (-84.2%), from €1,550 to €246
- Gross operating margin +€7,674
up €7,674 (+254.4%), from €3,016 to €10,690
- Financial charges +€4,465
up €4,465 (+249.5%), from €1,789 to €6,255
- Depreciation +€4,041
up €4,041 (+304.2%), from €1,328 to €5,369
- Other operating charges -€577
down €577 (-84.5%), from €683 to €106
- Taxes +€368
up €368 (+126.9%), from €290 to €657
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
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 | €25,976 | €25,879 | -€96 | -0.4% |
| Fixed assets | 21/28 | €14,583 | €11,799 | -€2,784 | -19.1% |
| Tangible fixed assets | 22/27 | €14,583 | €11,799 | -€2,784 | -19.1% |
| Plant, machinery and equipment | 23 | - | €2,216 | +€2,216 | |
| Furniture and vehicles | 24 | €14,583 | €9,583 | -€5,000 | -34.3% |
| Current assets | 29/58 | €11,392 | €14,080 | +€2,688 | +23.6% |
| Stocks and contracts in progress | 3 | €2,256 | €2,256 | = | 0.0% |
| Stocks | 30/36 | €2,256 | €2,256 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,338 | €5,000 | +€3,661 | +273.6% |
| Trade receivables | 40 | - | €1,828 | +€1,828 | |
| Other amounts receivable | 41 | €1,338 | €3,172 | +€1,834 | +137.0% |
| Cash at bank and in hand | 54/58 | €7,798 | €6,825 | -€974 | -12.5% |
| Total equity and liabilities | 10/49 | €25,976 | €25,879 | -€96 | -0.4% |
| Equity | 10/15 | €20,835 | €19,138 | -€1,697 | -8.1% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €15,761 | €15,761 | = | 0.0% |
| Distributable reserves | 133 | €15,761 | €15,761 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,426 | -€4,123 | -€1,697 | -69.9% |
| Amounts payable | 17/49 | €5,141 | €6,742 | +€1,601 | +31.1% |
| Amounts payable within one year | 42/48 | €5,141 | €6,742 | +€1,601 | +31.1% |
| Trade debts | 44 | €1,550 | €246 | -€1,305 | -84.2% |
| Suppliers | 440/4 | €1,550 | €246 | -€1,305 | -84.2% |
| Taxes, remuneration and social security | 45 | €290 | €6,496 | +€6,206 | +2143.2% |
| Taxes | 450/3 | €290 | €6,496 | +€6,206 | +2143.2% |
| Other amounts payable | 47/48 | €3,301 | - | -€3,301 | |
| Remuneration, social security and pensions | 62 | €82 | - | -€82 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,328 | €5,369 | +€4,041 | +304.2% |
| Other operating charges | 640/8 | €683 | €106 | -€577 | -84.5% |
| Gross operating margin | 9900 | €3,016 | €10,690 | +€7,674 | +254.4% |
| Operating profit (loss) | 9901 | €922 | €5,215 | +€4,293 | +465.5% |
| Financial income | 75/76B | €52 | - | -€52 | |
| Recurring financial income | 75 | €52 | - | -€52 | |
| Financial charges | 65/66B | €1,789 | €6,255 | +€4,465 | +249.5% |
| Recurring financial charges | 65 | €1,789 | €6,255 | +€4,465 | +249.5% |
| Profit (loss) for the period before taxes | 9903 | -€816 | -€1,040 | -€224 | -27.5% |
| Income taxes | 67/77 | €290 | €657 | +€368 | +126.9% |
| Profit (loss) for the period | 9904 | -€1,105 | -€1,697 | -€592 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,105 | -€1,697 | -€592 | -53.5% |
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 6 October 2026 via checked.be.