MELBO CONSULTINGS: what changed
MELBO CONSULTINGS
Largest movements
- Receivables within one year -€97,283
down €97,283 (-94.5%), from €102,897 to €5,613
of which Trade receivables: -€94,547
- Receivables after one year +€81,845
up €81,845 (+85.3%), from €95,921 to €177,766
- Tangible fixed assets -€3,337
down €3,337 (-27.6%), from €12,097 to €8,759
- Trade debts -€21,033
down €21,033 (-57.0%), from €36,870 to €15,837
- Reserves +€8,362
up €8,362 (+9.0%), from €92,551 to €100,913
of which Distributable reserves: +€8,362
- Debts after one year -€4,953
no longer reported in 2025 (was €4,953)
- Current portion of long-term debt -€2,129
down €2,129 (-9.9%), from €21,436 to €19,306
- Financial charges +€3,911
up €3,911 (+153%), from €2,551 to €6,462
- Gross operating margin +€1,987
up €1,987 (+7.8%), from €25,420 to €27,407
- Other operating charges +€1,140
up €1,140 (+38.7%), from €2,948 to €4,088
- Depreciation -€951
down €951 (-22.2%), from €4,289 to €3,337
- Taxes -€747
down €747 (-12.6%), from €5,905 to €5,158
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €212,464 | €192,516 | -€19,949 | -9.4% |
| Fixed assets | 21/28 | €12,097 | €8,759 | -€3,337 | -27.6% |
| Tangible fixed assets | 22/27 | €12,097 | €8,759 | -€3,337 | -27.6% |
| Furniture and vehicles | 24 | €12,097 | €8,759 | -€3,337 | -27.6% |
| Current assets | 29/58 | €200,368 | €183,756 | -€16,611 | -8.3% |
| Amounts receivable after more than one year | 29 | €95,921 | €177,766 | +€81,845 | +85.3% |
| Other amounts receivable | 291 | €95,921 | €177,766 | +€81,845 | +85.3% |
| Amounts receivable within one year | 40/41 | €102,897 | €5,613 | -€97,283 | -94.5% |
| Trade receivables | 40 | €99,161 | €4,614 | -€94,547 | -95.3% |
| Other amounts receivable | 41 | €3,736 | €1,000 | -€2,736 | -73.2% |
| Cash at bank and in hand | 54/58 | €1,550 | €377 | -€1,173 | -75.7% |
| Total equity and liabilities | 10/49 | €212,464 | €192,516 | -€19,949 | -9.4% |
| Equity | 10/15 | €111,151 | €119,513 | +€8,362 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €92,551 | €100,913 | +€8,362 | +9.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €90,691 | €99,053 | +€8,362 | +9.2% |
| Amounts payable | 17/49 | €101,313 | €73,003 | -€28,310 | -27.9% |
| Amounts payable after more than one year | 17 | €4,953 | - | -€4,953 | |
| Financial debts | 170/4 | €4,953 | - | -€4,953 | |
| Amounts payable within one year | 42/48 | €96,360 | €71,207 | -€25,153 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €21,436 | €19,306 | -€2,129 | -9.9% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €36,870 | €15,837 | -€21,033 | -57.0% |
| Suppliers | 440/4 | €36,870 | €15,837 | -€21,033 | -57.0% |
| Taxes, remuneration and social security | 45 | €13,055 | €11,064 | -€1,991 | -15.3% |
| Taxes | 450/3 | €13,055 | €11,064 | -€1,991 | -15.3% |
| Accrued charges and deferred income | 492/3 | - | €1,796 | +€1,796 | |
| Remuneration, social security and pensions | 62 | €80 | - | -€80 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,289 | €3,337 | -€951 | -22.2% |
| Other operating charges | 640/8 | €2,948 | €4,088 | +€1,140 | +38.7% |
| Gross operating margin | 9900 | €25,420 | €27,407 | +€1,987 | +7.8% |
| Operating profit (loss) | 9901 | €18,103 | €19,982 | +€1,878 | +10.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,551 | €6,462 | +€3,911 | +153% |
| Recurring financial charges | 65 | €2,551 | €6,462 | +€3,911 | +153% |
| Profit (loss) for the period before taxes | 9903 | €15,553 | €13,520 | -€2,033 | -13.1% |
| Income taxes | 67/77 | €5,905 | €5,158 | -€747 | -12.6% |
| Profit (loss) for the period | 9904 | €9,648 | €8,362 | -€1,286 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,648 | €8,362 | -€1,286 | -13.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.