MELAMODE: 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.
MELAMODE
Largest movements
- Receivables within one year -€13,316
down €13,316 (-82.7%), from €16,106 to €2,790
of which Trade receivables: -€13,299
- Cash +€218
up €218 (+8.2%), from €2,642 to €2,860
mainly Tax, wage and social debts (+€43,369) and Receivables within one year (+€13,316)
- Profit (loss) carried forward -€53,072
down €53,072 (-113.7%), from -€46,671 to -€99,743
- Tax, wage and social debts +€43,369
up €43,369, from €0 to €43,369
of which Taxes: +€43,369
- Other debts -€3,869
down €3,869 (-94.9%), from €4,077 to €208
- Trade debts +€423
up €423 (+29.3%), from €1,441 to €1,864
- Taxes +€31,756
up €31,756 (+1822.2%), from €1,743 to €33,499
- Financial charges -€2,099
down €2,099 (-92.2%), from €2,276 to €177
- Other operating charges -€1,403
down €1,403 (-11.7%), from €11,998 to €10,595
- Staff costs -€1,104
no longer reported in 2025 (was €1,104)
- Gross operating margin +€825
up €825 (+9.4%), from -€8,778 to -€7,953
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 | €18,798 | €5,650 | -€13,148 | -69.9% |
| Fixed assets | 21/28 | €50 | - | -€50 | |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €18,748 | €5,650 | -€13,098 | -69.9% |
| Amounts receivable within one year | 40/41 | €16,106 | €2,790 | -€13,316 | -82.7% |
| Trade receivables | 40 | €14,208 | €909 | -€13,299 | -93.6% |
| Other amounts receivable | 41 | €1,899 | €1,881 | -€17 | -0.9% |
| Cash at bank and in hand | 54/58 | €2,642 | €2,860 | +€218 | +8.2% |
| Total equity and liabilities | 10/49 | €18,798 | €5,650 | -€13,148 | -69.9% |
| Equity | 10/15 | €13,280 | -€39,792 | -€53,072 | |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Outside capital | 11 | €8,200 | - | -€8,200 | |
| Other | 1109/19 | €8,200 | - | -€8,200 | |
| Reserves | 13 | €51,751 | €51,751 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Tax-exempt reserves | 132 | €51,701 | €51,701 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,671 | -€99,743 | -€53,072 | -113.7% |
| Amounts payable | 17/49 | €5,518 | €45,442 | +€39,923 | +723.5% |
| Amounts payable within one year | 42/48 | €5,518 | €45,442 | +€39,923 | +723.5% |
| Trade debts | 44 | €1,441 | €1,864 | +€423 | +29.3% |
| Suppliers | 440/4 | €1,441 | €1,864 | +€423 | +29.3% |
| Taxes, remuneration and social security | 45 | €0 | €43,369 | +€43,369 | |
| Taxes | 450/3 | - | €43,369 | +€43,369 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,077 | €208 | -€3,869 | -94.9% |
| Remuneration, social security and pensions | 62 | €1,104 | - | -€1,104 | |
| Other operating charges | 640/8 | €11,998 | €10,595 | -€1,403 | -11.7% |
| Non-recurring operating charges | 66A | - | €848 | +€848 | |
| Gross operating margin | 9900 | -€8,778 | -€7,953 | +€825 | +9.4% |
| Operating profit (loss) | 9901 | -€21,880 | -€19,396 | +€2,484 | +11.4% |
| Financial income | 75/76B | €323 | - | -€323 | |
| Recurring financial income | 75 | €323 | - | -€323 | |
| Financial charges | 65/66B | €2,276 | €177 | -€2,099 | -92.2% |
| Recurring financial charges | 65 | €2,276 | €177 | -€2,099 | -92.2% |
| Profit (loss) for the period before taxes | 9903 | -€23,833 | -€19,573 | +€4,260 | +17.9% |
| Income taxes | 67/77 | €1,743 | €33,499 | +€31,756 | +1822.2% |
| Profit (loss) for the period | 9904 | -€25,576 | -€53,072 | -€27,496 | -107.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,576 | -€53,072 | -€27,496 | -107.5% |
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 3 October 2026 via checked.be.