MELANIPPE: 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.
MELANIPPE
Largest movements
- Receivables within one year +€100,017
up €100,017 (+2.5%), from €4.0m to €4.1m
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€115,987
down €115,987 (-52.6%), from €220,298 to €104,312
- Gross operating margin +€112,338
up €112,338, from -€27,924 to €84,414
- Financial charges -€5,915
down €5,915 (-5.2%), from €113,409 to €107,495
- Other operating charges -€1,321
down €1,321 (-14.6%), from €9,047 to €7,726
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 | €7,092,559 | €7,092,339 | -€220 | 0.0% |
| Fixed assets | 21/28 | €2,267,732 | €2,177,909 | -€89,823 | -4.0% |
| Tangible fixed assets | 22/27 | €1,861,710 | €1,798,047 | -€63,662 | -3.4% |
| Land and buildings | 22 | €1,861,710 | €1,798,047 | -€63,662 | -3.4% |
| Financial fixed assets | 28 | €406,022 | €379,862 | -€26,160 | -6.4% |
| Current assets | 29/58 | €4,824,828 | €4,914,430 | +€89,602 | +1.9% |
| Amounts receivable within one year | 40/41 | €4,004,450 | €4,104,467 | +€100,017 | +2.5% |
| Other amounts receivable | 41 | €4,004,450 | €4,104,467 | +€100,017 | +2.5% |
| Current investments | 50/53 | €692,988 | €643,830 | -€49,158 | -7.1% |
| Cash at bank and in hand | 54/58 | €127,317 | €166,133 | +€38,816 | +30.5% |
| Deferred charges and accrued income | 490/1 | €73 | - | -€73 | |
| Total equity and liabilities | 10/49 | €7,092,559 | €7,092,339 | -€220 | 0.0% |
| Equity | 10/15 | €19,333 | €21,365 | +€2,032 | +10.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €733 | €2,765 | +€2,032 | +277.3% |
| Amounts payable | 17/49 | €7,073,227 | €7,070,974 | -€2,253 | 0.0% |
| Amounts payable within one year | 42/48 | €7,070,027 | €7,066,813 | -€3,214 | 0.0% |
| Financial debts | 43 | €6,876,701 | €6,876,701 | = | 0.0% |
| Credit institutions | 430/8 | €1,000,000 | €1,000,000 | = | 0.0% |
| Other loans | 439 | €5,876,701 | €5,876,701 | = | 0.0% |
| Trade debts | 44 | €193,325 | €190,112 | -€3,214 | -1.7% |
| Suppliers | 440/4 | €193,325 | €190,112 | -€3,214 | -1.7% |
| Accrued charges and deferred income | 492/3 | €3,200 | €4,161 | +€961 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,188 | €71,472 | +€284 | +0.4% |
| Other operating charges | 640/8 | €9,047 | €7,726 | -€1,321 | -14.6% |
| Gross operating margin | 9900 | -€27,924 | €84,414 | +€112,338 | |
| Operating profit (loss) | 9901 | -€108,159 | €5,215 | +€113,375 | |
| Financial income | 75/76B | €220,298 | €104,312 | -€115,987 | -52.6% |
| Recurring financial income | 75 | €220,298 | €104,312 | -€115,987 | -52.6% |
| Financial charges | 65/66B | €113,409 | €107,495 | -€5,915 | -5.2% |
| Recurring financial charges | 65 | €113,409 | €107,495 | -€5,915 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,270 | €2,032 | +€3,303 | |
| Profit (loss) for the period | 9904 | -€1,270 | €2,032 | +€3,303 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,270 | €2,032 | +€3,303 |
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 8 October 2026 via checked.be.