MELARENT: 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.
MELARENT
Largest movements
- Tangible fixed assets -€15,166
down €15,166 (-17.2%), from €87,961 to €72,796
- Receivables within one year -€5,646
down €5,646 (-12.2%), from €46,280 to €40,634
- Cash -€3,326
down €3,326 (-8.5%), from €38,962 to €35,635
mainly Net result for the year (-€13,885) and Trade debts (-€8,775)
- Reserves -€13,890
down €13,890 (-13.8%), from €100,616 to €86,726
- Trade debts -€8,775
down €8,775 (-27.8%), from €31,618 to €22,843
- Tax, wage and social debts -€3,578
down €3,578 (-29.8%), from €11,999 to €8,421
- Gross operating margin +€2,428
up €2,428 (+73.7%), from €3,295 to €5,723
- Taxes +€904
new in 2025: €904
- Other operating charges +€84
up €84 (+14.0%), from €599 to €683
- Financial income +€65
new in 2025: €65
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 | €175,323 | €149,084 | -€26,238 | -15.0% |
| Fixed assets | 21/28 | €89,631 | €72,796 | -€16,836 | -18.8% |
| Tangible fixed assets | 22/27 | €87,961 | €72,796 | -€15,166 | -17.2% |
| Other tangible fixed assets | 26 | €87,961 | €72,796 | -€15,166 | -17.2% |
| Financial fixed assets | 28 | €1,670 | €0 | -€1,670 | -100% |
| Current assets | 29/58 | €85,692 | €76,289 | -€9,403 | -11.0% |
| Amounts receivable within one year | 40/41 | €46,280 | €40,634 | -€5,646 | -12.2% |
| Trade receivables | 40 | €46,280 | €40,634 | -€5,646 | -12.2% |
| Cash at bank and in hand | 54/58 | €38,962 | €35,635 | -€3,326 | -8.5% |
| Deferred charges and accrued income | 490/1 | €450 | €19 | -€431 | -95.8% |
| Total equity and liabilities | 10/49 | €175,323 | €149,084 | -€26,238 | -15.0% |
| Equity | 10/15 | €131,705 | €117,820 | -€13,885 | -10.5% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €100,616 | €86,726 | -€13,890 | -13.8% |
| Distributable reserves | 133 | €100,616 | €86,726 | -€13,890 | -13.8% |
| Profit (loss) carried forward | 14 | €103 | €108 | +€5 | +5.1% |
| Amounts payable | 17/49 | €43,617 | €31,264 | -€12,353 | -28.3% |
| Amounts payable within one year | 42/48 | €43,617 | €31,264 | -€12,353 | -28.3% |
| Trade debts | 44 | €31,618 | €22,843 | -€8,775 | -27.8% |
| Suppliers | 440/4 | €31,618 | €22,843 | -€8,775 | -27.8% |
| Taxes, remuneration and social security | 45 | €11,999 | €8,421 | -€3,578 | -29.8% |
| Taxes | 450/3 | €11,999 | €8,421 | -€3,578 | -29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,775 | €17,823 | +€47 | +0.3% |
| Other operating charges | 640/8 | €599 | €683 | +€84 | +14.0% |
| Gross operating margin | 9900 | €3,295 | €5,723 | +€2,428 | +73.7% |
| Operating profit (loss) | 9901 | -€15,079 | -€12,783 | +€2,297 | +15.2% |
| Financial income | 75/76B | - | €65 | +€65 | |
| Recurring financial income | 75 | - | €65 | +€65 | |
| Financial charges | 65/66B | €276 | €262 | -€14 | -5.0% |
| Recurring financial charges | 65 | €276 | €262 | -€14 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,355 | -€12,980 | +€2,375 | +15.5% |
| Income taxes | 67/77 | - | €904 | +€904 | |
| Profit (loss) for the period | 9904 | -€15,355 | -€13,885 | +€1,471 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,355 | -€13,885 | +€1,471 | +9.6% |
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 13 October 2026 via checked.be.