Melane: 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.
Melane
Largest movements
- Receivables within one year +€393,093
up €393,093 (+1604.4%), from €24,501 to €417,595
of which Trade receivables: +€315,144
- Cash +€156,358
up €156,358 (+160.5%), from €97,426 to €253,784
mainly Net result for the year (+€342,332) and Other debts (+€262,674)
- Stocks and contracts -€67,774
no longer reported in 2025 (was €67,774)
- Tangible fixed assets +€57,471
up €57,471 (+18.8%), from €305,691 to €363,162
of which Plant, machinery and equipment: +€93,634
- Receivables after one year -€25,000
down €25,000 (-11.1%), from €225,000 to €200,000
- Other debts +€262,674
up €262,674 (+141.7%), from €185,413 to €448,087
- Trade debts +€241,103
up €241,103 (+269.0%), from €89,643 to €330,746
- Tax, wage and social debts +€27,677
up €27,677 (+280.8%), from €9,857 to €37,533
- Debts after one year -€23,032
down €23,032 (-32.3%), from €71,390 to €48,358
- Reserves +€19,022
up €19,022 (+6.5%), from €293,343 to €312,365
of which Distributable reserves: +€35,690
- Gross operating margin +€174,545
up €174,545 (+71.7%), from €243,351 to €417,896
- Taxes +€4,819
up €4,819 (+19.6%), from €24,626 to €29,444
- Financial charges -€4,677
down €4,677 (-54.8%), from €8,540 to €3,863
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 | €721,627 | €1,235,867 | +€514,240 | +71.3% |
| Fixed assets | 21/28 | €305,716 | €363,187 | +€57,471 | +18.8% |
| Tangible fixed assets | 22/27 | €305,691 | €363,162 | +€57,471 | +18.8% |
| Land and buildings | 22 | €248,705 | €223,519 | -€25,186 | -10.1% |
| Plant, machinery and equipment | 23 | €25,759 | €119,393 | +€93,634 | +363.5% |
| Furniture and vehicles | 24 | €31,227 | €20,250 | -€10,977 | -35.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €415,911 | €872,680 | +€456,769 | +109.8% |
| Amounts receivable after more than one year | 29 | €225,000 | €200,000 | -€25,000 | -11.1% |
| Other amounts receivable | 291 | €225,000 | €200,000 | -€25,000 | -11.1% |
| Stocks and contracts in progress | 3 | €67,774 | - | -€67,774 | |
| Stocks | 30/36 | €67,774 | - | -€67,774 | |
| Amounts receivable within one year | 40/41 | €24,501 | €417,595 | +€393,093 | +1604.4% |
| Trade receivables | 40 | €23,143 | €338,287 | +€315,144 | +1361.7% |
| Other amounts receivable | 41 | €1,358 | €79,308 | +€77,950 | +5740.6% |
| Cash at bank and in hand | 54/58 | €97,426 | €253,784 | +€156,358 | +160.5% |
| Deferred charges and accrued income | 490/1 | €1,210 | €1,301 | +€91 | +7.5% |
| Total equity and liabilities | 10/49 | €721,627 | €1,235,867 | +€514,240 | +71.3% |
| Equity | 10/15 | €295,343 | €314,365 | +€19,022 | +6.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €293,343 | €312,365 | +€19,022 | +6.5% |
| Tax-exempt reserves | 132 | €68,881 | €52,213 | -€16,668 | -24.2% |
| Distributable reserves | 133 | €224,462 | €260,152 | +€35,690 | +15.9% |
| Provisions and deferred taxes | 16 | €33,926 | €25,717 | -€8,210 | -24.2% |
| Deferred taxes | 168 | €33,926 | €25,717 | -€8,210 | -24.2% |
| Amounts payable | 17/49 | €392,357 | €895,785 | +€503,428 | +128.3% |
| Amounts payable after more than one year | 17 | €71,390 | €48,358 | -€23,032 | -32.3% |
| Financial debts | 170/4 | €71,390 | €48,358 | -€23,032 | -32.3% |
| Amounts payable within one year | 42/48 | €320,967 | €847,427 | +€526,460 | +164.0% |
| Current portion of amounts payable after more than one year | 42 | €29,226 | €24,254 | -€4,973 | -17.0% |
| Financial debts | 43 | €6,828 | €6,807 | -€22 | -0.3% |
| Credit institutions | 430/8 | €6,828 | €6,807 | -€22 | -0.3% |
| Trade debts | 44 | €89,643 | €330,746 | +€241,103 | +269.0% |
| Suppliers | 440/4 | €89,643 | €330,746 | +€241,103 | +269.0% |
| Taxes, remuneration and social security | 45 | €9,857 | €37,533 | +€27,677 | +280.8% |
| Taxes | 450/3 | €9,857 | €37,533 | +€27,677 | +280.8% |
| Other amounts payable | 47/48 | €185,413 | €448,087 | +€262,674 | +141.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,376 | €48,206 | +€829 | +1.8% |
| Other operating charges | 640/8 | €7,820 | €7,977 | +€156 | +2.0% |
| Gross operating margin | 9900 | €243,351 | €417,896 | +€174,545 | +71.7% |
| Operating profit (loss) | 9901 | €188,155 | €361,713 | +€173,559 | +92.2% |
| Financial income | 75/76B | €6,327 | €5,716 | -€612 | -9.7% |
| Recurring financial income | 75 | €6,327 | €5,716 | -€612 | -9.7% |
| Financial charges | 65/66B | €8,540 | €3,863 | -€4,677 | -54.8% |
| Recurring financial charges | 65 | €8,540 | €3,863 | -€4,677 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | €185,942 | €363,567 | +€177,624 | +95.5% |
| Transfer from deferred taxes | 780 | €8,210 | €8,210 | = | 0.0% |
| Income taxes | 67/77 | €24,626 | €29,444 | +€4,819 | +19.6% |
| Profit (loss) for the period | 9904 | €169,526 | €342,332 | +€172,806 | +101.9% |
| Transfer from tax-exempt reserves | 789 | €16,668 | €16,668 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €186,194 | €359,000 | +€172,806 | +92.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.