Mélanie Perez: 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 Perez
Largest movements
- Receivables within one year +€153,481
up €153,481 (+193%), from €79,365 to €232,847
of which Trade receivables: +€120,107
- Cash +€148,956
up €148,956 (+217%), from €68,664 to €217,620
mainly Other debts (+€374,540) and Net result for the year (+€245,355)
- Tangible fixed assets -€16,361
down €16,361 (-25.9%), from €63,269 to €46,908
of which Furniture and vehicles: -€16,096
- Other debts +€374,540
up €374,540 (+6,754%), from €5,546 to €380,086
- Profit (loss) carried forward -€130,849
no longer reported in 2025 (was €130,849)
- Tax, wage and social debts +€44,173
up €44,173 (+554%), from €7,979 to €52,152
- Gross operating margin +€162,559
up €162,559 (+93.4%), from €174,037 to €336,596
- Taxes +€38,790
up €38,790 (+100%), from €38,705 to €77,495
- Financial income -€8,095
no longer reported in 2025 (was €8,095)
- Depreciation +€6,871
up €6,871 (+121%), from €5,678 to €12,549
- Other operating charges -€5,628
down €5,628 (-93.4%), from €6,027 to €400
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 | €321,298 | €609,993 | +€288,695 | +89.9% |
| Fixed assets | 21/28 | €63,269 | €46,908 | -€16,361 | -25.9% |
| Tangible fixed assets | 22/27 | €63,269 | €46,908 | -€16,361 | -25.9% |
| Furniture and vehicles | 24 | €61,150 | €45,054 | -€16,096 | -26.3% |
| Other tangible fixed assets | 26 | €2,119 | €1,854 | -€265 | -12.5% |
| Current assets | 29/58 | €258,029 | €563,085 | +€305,056 | +118% |
| Amounts receivable after more than one year | 29 | €110,000 | €110,000 | = | 0.0% |
| Trade receivables | 290 | €15,000 | - | -€15,000 | |
| Other amounts receivable | 291 | €95,000 | €110,000 | +€15,000 | +15.8% |
| Amounts receivable within one year | 40/41 | €79,365 | €232,847 | +€153,481 | +193% |
| Trade receivables | 40 | €2,740 | €122,847 | +€120,107 | +4,384% |
| Other amounts receivable | 41 | €76,625 | €110,000 | +€33,375 | +43.6% |
| Cash at bank and in hand | 54/58 | €68,664 | €217,620 | +€148,956 | +217% |
| Deferred charges and accrued income | 490/1 | - | €2,618 | +€2,618 | |
| Total equity and liabilities | 10/49 | €321,298 | €609,993 | +€288,695 | +89.9% |
| Equity | 10/15 | €305,980 | €175,131 | -€130,849 | -42.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €174,131 | €174,131 | = | 0.0% |
| Distributable reserves | 133 | €174,131 | €174,131 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,849 | - | -€130,849 | |
| Amounts payable | 17/49 | €15,319 | €434,863 | +€419,544 | +2,739% |
| Amounts payable within one year | 42/48 | €15,319 | €434,863 | +€419,544 | +2,739% |
| Financial debts | 43 | €1,285 | €916 | -€369 | -28.7% |
| Credit institutions | 430/8 | €1,285 | €916 | -€369 | -28.7% |
| Trade debts | 44 | €509 | €1,708 | +€1,200 | +236% |
| Suppliers | 440/4 | €509 | €1,708 | +€1,200 | +236% |
| Taxes, remuneration and social security | 45 | €7,979 | €52,152 | +€44,173 | +554% |
| Taxes | 450/3 | €7,979 | €52,152 | +€44,173 | +554% |
| Other amounts payable | 47/48 | €5,546 | €380,086 | +€374,540 | +6,754% |
| Non-recurring operating income | 76A | €99 | - | -€99 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,678 | €12,549 | +€6,871 | +121% |
| Other operating charges | 640/8 | €6,027 | €400 | -€5,628 | -93.4% |
| Non-recurring operating charges | 66A | €624 | €371 | -€253 | -40.5% |
| Gross operating margin | 9900 | €174,037 | €336,596 | +€162,559 | +93.4% |
| Operating profit (loss) | 9901 | €161,707 | €323,276 | +€161,569 | +99.9% |
| Financial income | 75/76B | €8,095 | - | -€8,095 | |
| Recurring financial income | 75 | €8,095 | - | -€8,095 | |
| Financial charges | 65/66B | €249 | €426 | +€177 | +71.4% |
| Recurring financial charges | 65 | €249 | €426 | +€177 | +71.4% |
| Profit (loss) for the period before taxes | 9903 | €169,554 | €322,850 | +€153,296 | +90.4% |
| Income taxes | 67/77 | €38,705 | €77,495 | +€38,790 | +100% |
| Profit (loss) for the period | 9904 | €130,849 | €245,355 | +€114,506 | +87.5% |
| Profit (loss) for the period to be appropriated | 9905 | €130,849 | €245,355 | +€114,506 | +87.5% |
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 25 October 2026 via checked.be.