MELAMBUS: 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.
MELAMBUS
Largest movements
- Cash +€19,282
up €19,282 (+22.1%), from €87,423 to €106,705
mainly Net result for the year (+€55,018) and Trade debts (+€5,075)
- Receivables within one year +€17,726
up €17,726 (+142.0%), from €12,487 to €30,213
of which Other amounts receivable: +€28,408
- Deferred charges and accrued income +€14,787
new in 2025: €14,787
- Profit (loss) carried forward +€55,018
up €55,018 (+2320.3%), from €2,371 to €57,389
- Tax, wage and social debts -€7,821
down €7,821 (-100.0%), from €7,821 to €0
- Trade debts +€5,075
up €5,075 (+393.1%), from €1,291 to €6,366
- Gross operating margin +€9,359
up €9,359 (+17.1%), from €54,668 to €64,027
- Depreciation -€5,000
down €5,000 (-100.0%), from €5,000 to €0
- Taxes -€4,351
down €4,351 (-30.1%), from €14,462 to €10,111
- Financial income +€1,911
new in 2025: €1,911
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 | €100,651 | €151,705 | +€51,053 | +50.7% |
| Fixed assets | 21/28 | €741 | €0 | -€741 | -100.0% |
| Tangible fixed assets | 22/27 | €741 | €0 | -€741 | -100.0% |
| Furniture and vehicles | 24 | €741 | €0 | -€741 | -100.0% |
| Current assets | 29/58 | €99,910 | €151,705 | +€51,795 | +51.8% |
| Amounts receivable within one year | 40/41 | €12,487 | €30,213 | +€17,726 | +142.0% |
| Trade receivables | 40 | €12,487 | €1,805 | -€10,682 | -85.5% |
| Other amounts receivable | 41 | - | €28,408 | +€28,408 | |
| Cash at bank and in hand | 54/58 | €87,423 | €106,705 | +€19,282 | +22.1% |
| Deferred charges and accrued income | 490/1 | - | €14,787 | +€14,787 | |
| Total equity and liabilities | 10/49 | €100,651 | €151,705 | +€51,053 | +50.7% |
| Equity | 10/15 | €90,321 | €145,339 | +€55,018 | +60.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €84,950 | €84,950 | = | 0.0% |
| Distributable reserves | 133 | €84,950 | €84,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,371 | €57,389 | +€55,018 | +2320.3% |
| Amounts payable | 17/49 | €10,330 | €6,366 | -€3,964 | -38.4% |
| Amounts payable within one year | 42/48 | €10,235 | €6,366 | -€3,870 | -37.8% |
| Trade debts | 44 | €1,291 | €6,366 | +€5,075 | +393.1% |
| Suppliers | 440/4 | €1,291 | €6,366 | +€5,075 | +393.1% |
| Taxes, remuneration and social security | 45 | €7,821 | €0 | -€7,821 | -100.0% |
| Taxes | 450/3 | €7,821 | €0 | -€7,821 | -100.0% |
| Other amounts payable | 47/48 | €1,124 | €0 | -€1,124 | -100.0% |
| Accrued charges and deferred income | 492/3 | €95 | €0 | -€95 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €0 | -€5,000 | -100.0% |
| Other operating charges | 640/8 | €673 | €562 | -€111 | -16.4% |
| Gross operating margin | 9900 | €54,668 | €64,027 | +€9,359 | +17.1% |
| Operating profit (loss) | 9901 | €48,996 | €63,465 | +€14,469 | +29.5% |
| Financial income | 75/76B | - | €1,911 | +€1,911 | |
| Recurring financial income | 75 | - | €1,911 | +€1,911 | |
| Financial charges | 65/66B | €51 | €247 | +€196 | +383.9% |
| Recurring financial charges | 65 | €51 | €247 | +€196 | +383.9% |
| Profit (loss) for the period before taxes | 9903 | €48,945 | €65,129 | +€16,184 | +33.1% |
| Income taxes | 67/77 | €14,462 | €10,111 | -€4,351 | -30.1% |
| Profit (loss) for the period | 9904 | €34,483 | €55,018 | +€20,535 | +59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,483 | €55,018 | +€20,535 | +59.5% |
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 11 October 2026 via checked.be.