MELANIE HOLDING: 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.
MELANIE HOLDING
Largest movements
- Cash +€28,912
up €28,912 (+216%), from €13,363 to €42,275
mainly Other debts (+€243,014) and Accrued charges and deferred income (+€15,814)
- Other debts +€243,014
up €243,014 (+63.0%), from €385,478 to €628,491
- Debts after one year -€200,000
down €200,000 (-50.0%), from €400,000 to €200,000
- Profit (loss) carried forward -€29,935
down €29,935 (-2.8%), from -€1.1m to -€1.1m
- Accrued charges and deferred income +€15,814
up €15,814 (+19.5%), from €81,303 to €97,117
- Financial charges -€5,008
down €5,008 (-11.1%), from €45,205 to €40,197
- Gross operating margin +€1,392
up €1,392 (+14.8%), from €9,390 to €10,782
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 | €18,425 | €47,337 | +€28,912 | +157% |
| Current assets | 29/58 | €18,425 | €47,337 | +€28,912 | +157% |
| Amounts receivable within one year | 40/41 | €5,062 | €5,062 | = | 0.0% |
| Other amounts receivable | 41 | €5,062 | €5,062 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,363 | €42,275 | +€28,912 | +216% |
| Total equity and liabilities | 10/49 | €18,425 | €47,337 | +€28,912 | +157% |
| Equity | 10/15 | -€1,049,414 | -€1,079,349 | -€29,935 | -2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,069,874 | -€1,099,809 | -€29,935 | -2.8% |
| Amounts payable | 17/49 | €1,067,839 | €1,126,686 | +€58,847 | +5.5% |
| Amounts payable after more than one year | 17 | €400,000 | €200,000 | -€200,000 | -50.0% |
| Financial debts | 170/4 | €400,000 | €200,000 | -€200,000 | -50.0% |
| Amounts payable within one year | 42/48 | €586,537 | €829,570 | +€243,033 | +41.4% |
| Current portion of amounts payable after more than one year | 42 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €1,059 | €1,078 | +€19 | +1.8% |
| Suppliers | 440/4 | €1,059 | €1,078 | +€19 | +1.8% |
| Other amounts payable | 47/48 | €385,478 | €628,491 | +€243,014 | +63.0% |
| Accrued charges and deferred income | 492/3 | €81,303 | €97,117 | +€15,814 | +19.5% |
| Non-recurring operating income | 76A | €11,760 | €13,102 | +€1,342 | +11.4% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €9,390 | €10,782 | +€1,392 | +14.8% |
| Operating profit (loss) | 9901 | €8,885 | €10,262 | +€1,377 | +15.5% |
| Financial charges | 65/66B | €45,205 | €40,197 | -€5,008 | -11.1% |
| Recurring financial charges | 65 | €45,205 | €40,197 | -€5,008 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | -€36,320 | -€29,935 | +€6,385 | +17.6% |
| Profit (loss) for the period | 9904 | -€36,320 | -€29,935 | +€6,385 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,320 | -€29,935 | +€6,385 | +17.6% |
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 29 October 2026 via checked.be.