Mélanie B.: 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.
Mélanie B.
Largest movements
- Cash -€19,168
down €19,168 (-76.5%), from €25,043 to €5,875
mainly Trade debts (-€16,234) and Debts after one year (-€10,888)
- Tangible fixed assets -€4,427
down €4,427 (-13.2%), from €33,626 to €29,199
of which Furniture and vehicles: -€7,353
- Intangible fixed assets -€3,930
no longer reported in 2025 (was €3,930)
- Receivables within one year +€3,147
up €3,147 (+103%), from €3,044 to €6,191
of which Trade receivables: +€2,722
- Stocks and contracts -€1,709
down €1,709 (-5.8%), from €29,442 to €27,734
- Trade debts -€16,234
down €16,234 (-45.8%), from €35,472 to €19,238
- Profit (loss) carried forward +€11,183
up €11,183 (+27.9%), from -€40,085 to -€28,902
- Debts after one year -€10,888
down €10,888 (-65.8%), from €16,548 to €5,660
- Current portion of long-term debt -€8,487
down €8,487 (-34.3%), from €24,723 to €16,236
- Tax, wage and social debts -€2,949
down €2,949 (-7.8%), from €37,610 to €34,661
of which Remuneration and social security: -€6,798
- Staff costs +€56,807
up €56,807 (+23.2%), from €244,779 to €301,586
- Gross operating margin +€38,965
up €38,965 (+12.9%), from €302,863 to €341,828
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.
Derived cash bridge
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 | €96,753 | €69,379 | -€27,374 | -28.3% |
| Fixed assets | 21/28 | €37,756 | €29,399 | -€8,357 | -22.1% |
| Intangible fixed assets | 21 | €3,930 | - | -€3,930 | |
| Tangible fixed assets | 22/27 | €33,626 | €29,199 | -€4,427 | -13.2% |
| Plant, machinery and equipment | 23 | €4,436 | €6,042 | +€1,606 | +36.2% |
| Furniture and vehicles | 24 | €21,391 | €14,038 | -€7,353 | -34.4% |
| Other tangible fixed assets | 26 | €7,799 | €9,118 | +€1,320 | +16.9% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €58,997 | €39,980 | -€19,017 | -32.2% |
| Stocks and contracts in progress | 3 | €29,442 | €27,734 | -€1,709 | -5.8% |
| Stocks | 30/36 | €29,442 | €27,734 | -€1,709 | -5.8% |
| Amounts receivable within one year | 40/41 | €3,044 | €6,191 | +€3,147 | +103% |
| Trade receivables | 40 | €3,044 | €5,766 | +€2,722 | +89.4% |
| Other amounts receivable | 41 | - | €425 | +€425 | |
| Cash at bank and in hand | 54/58 | €25,043 | €5,875 | -€19,168 | -76.5% |
| Deferred charges and accrued income | 490/1 | €1,468 | €181 | -€1,288 | -87.7% |
| Total equity and liabilities | 10/49 | €96,753 | €69,379 | -€27,374 | -28.3% |
| Equity | 10/15 | -€17,625 | -€6,442 | +€11,183 | +63.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,085 | -€28,902 | +€11,183 | +27.9% |
| Amounts payable | 17/49 | €114,378 | €75,821 | -€38,558 | -33.7% |
| Amounts payable after more than one year | 17 | €16,548 | €5,660 | -€10,888 | -65.8% |
| Financial debts | 170/4 | €16,548 | €5,660 | -€10,888 | -65.8% |
| Amounts payable within one year | 42/48 | €97,805 | €70,135 | -€27,670 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €24,723 | €16,236 | -€8,487 | -34.3% |
| Trade debts | 44 | €35,472 | €19,238 | -€16,234 | -45.8% |
| Suppliers | 440/4 | €35,472 | €19,238 | -€16,234 | -45.8% |
| Taxes, remuneration and social security | 45 | €37,610 | €34,661 | -€2,949 | -7.8% |
| Taxes | 450/3 | €8,454 | €12,302 | +€3,849 | +45.5% |
| Remuneration and social security | 454/9 | €29,157 | €22,359 | -€6,798 | -23.3% |
| Accrued charges and deferred income | 492/3 | €25 | €26 | +€1 | +2.0% |
| Remuneration, social security and pensions | 62 | €244,779 | €301,586 | +€56,807 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,218 | €16,768 | -€2,450 | -12.8% |
| Other operating charges | 640/8 | €2,931 | €2,957 | +€26 | +0.9% |
| Gross operating margin | 9900 | €302,863 | €341,828 | +€38,965 | +12.9% |
| Operating profit (loss) | 9901 | €35,935 | €20,517 | -€15,418 | -42.9% |
| Financial income | 75/76B | €33 | €0 | -€33 | -99.9% |
| Recurring financial income | 75 | €33 | €0 | -€33 | -99.9% |
| Financial charges | 65/66B | €10,950 | €9,333 | -€1,617 | -14.8% |
| Recurring financial charges | 65 | €10,950 | €9,333 | -€1,617 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €25,019 | €11,183 | -€13,835 | -55.3% |
| Profit (loss) for the period | 9904 | €25,019 | €11,183 | -€13,835 | -55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,019 | €11,183 | -€13,835 | -55.3% |
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 21 October 2026 via checked.be.