MELAN: 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.
MELAN
Largest movements
- Receivables within one year +€309,712
up €309,712 (+793.5%), from €39,033 to €348,745
of which Other amounts receivable: +€163,417
- Cash -€21,268
down €21,268 (-94.3%), from €22,548 to €1,280
mainly Receivables within one year (-€309,712) and Investment in fixed assets (net) (-€20,300)
- Tangible fixed assets +€13,718
up €13,718 (+121.8%), from €11,266 to €24,984
- Trade debts +€307,488
up €307,488 (+596.6%), from €51,536 to €359,024
- Gross operating margin +€25,685
up €25,685, from -€4,345 to €21,341
- Other operating charges +€16,241
up €16,241 (+11496.5%), from €141 to €16,382
- Depreciation +€2,974
up €2,974 (+82.4%), from €3,608 to €6,582
- Staff costs +€1,584
new in 2023: €1,584
- Financial charges -€410
down €410 (-57.8%), from €709 to €299
of which Non-recurring financial charges: -€363
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,848 | €375,010 | +€302,162 | +414.8% |
| Fixed assets | 21/28 | €11,266 | €24,984 | +€13,718 | +121.8% |
| Tangible fixed assets | 22/27 | €11,266 | €24,984 | +€13,718 | +121.8% |
| Furniture and vehicles | 24 | €11,266 | €24,984 | +€13,718 | +121.8% |
| Current assets | 29/58 | €61,582 | €350,026 | +€288,444 | +468.4% |
| Amounts receivable within one year | 40/41 | €39,033 | €348,745 | +€309,712 | +793.5% |
| Trade receivables | 40 | €29,560 | €175,854 | +€146,294 | +494.9% |
| Other amounts receivable | 41 | €9,474 | €172,891 | +€163,417 | +1725.0% |
| Cash at bank and in hand | 54/58 | €22,548 | €1,280 | -€21,268 | -94.3% |
| Total equity and liabilities | 10/49 | €72,848 | €375,010 | +€302,162 | +414.8% |
| Equity | 10/15 | €17,679 | €14,173 | -€3,506 | -19.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Contributions outside capital | 11 | €30,000 | - | -€30,000 | |
| Share premium | 1100/10 | €30,000 | - | -€30,000 | |
| Profit (loss) carried forward | 14 | -€12,321 | -€15,827 | -€3,506 | -28.5% |
| Amounts payable | 17/49 | €55,169 | €360,837 | +€305,668 | +554.1% |
| Amounts payable within one year | 42/48 | €55,169 | €360,837 | +€305,668 | +554.1% |
| Trade debts | 44 | €51,536 | €359,024 | +€307,488 | +596.6% |
| Suppliers | 440/4 | €51,536 | €359,024 | +€307,488 | +596.6% |
| Taxes, remuneration and social security | 45 | €3,632 | €1,813 | -€1,819 | -50.1% |
| Taxes | 450/3 | €3,632 | €1,696 | -€1,936 | -53.3% |
| Remuneration and social security | 454/9 | - | €117 | +€117 | |
| Remuneration, social security and pensions | 62 | - | €1,584 | +€1,584 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,608 | €6,582 | +€2,974 | +82.4% |
| Other operating charges | 640/8 | €141 | €16,382 | +€16,241 | +11496.5% |
| Gross operating margin | 9900 | -€4,345 | €21,341 | +€25,685 | |
| Operating profit (loss) | 9901 | -€8,094 | -€3,207 | +€4,887 | +60.4% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €709 | €299 | -€410 | -57.8% |
| Recurring financial charges | 65 | €346 | €299 | -€47 | -13.6% |
| Non-recurring financial charges | 66B | €363 | - | -€363 | |
| Profit (loss) for the period before taxes | 9903 | -€8,793 | -€3,506 | +€5,287 | +60.1% |
| Profit (loss) for the period | 9904 | -€8,793 | -€3,506 | +€5,287 | +60.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,793 | -€3,506 | +€5,287 | +60.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.