MELEVER: 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.
MELEVER
Largest movements
- Current investments -€15,000
no longer reported in 2025 (was €15,000)
- Cash +€10,757
up €10,757 (+217.5%), from €4,945 to €15,702
mainly Current investments (+€15,000)
- Deferred charges and accrued income +€448
up €448 (+603.0%), from €74 to €523
- Profit (loss) carried forward -€3,669
down €3,669 (-21.8%), from -€16,857 to -€20,527
- Gross operating margin -€2,016
down €2,016 (-121.2%), from -€1,663 to -€3,679
- Financial charges -€65
down €65 (-67.0%), from €96 to €32
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 | €20,020 | €16,278 | -€3,742 | -18.7% |
| Current assets | 29/58 | €20,020 | €16,278 | -€3,742 | -18.7% |
| Amounts receivable within one year | 40/41 | - | €53 | +€53 | |
| Other amounts receivable | 41 | - | €53 | +€53 | |
| Current investments | 50/53 | €15,000 | - | -€15,000 | |
| Cash at bank and in hand | 54/58 | €4,945 | €15,702 | +€10,757 | +217.5% |
| Deferred charges and accrued income | 490/1 | €74 | €523 | +€448 | +603.0% |
| Total equity and liabilities | 10/49 | €20,020 | €16,278 | -€3,742 | -18.7% |
| Equity | 10/15 | -€10,660 | -€14,329 | -€3,669 | -34.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,857 | -€20,527 | -€3,669 | -21.8% |
| Amounts payable | 17/49 | €30,680 | €30,608 | -€72 | -0.2% |
| Amounts payable within one year | 42/48 | €30,680 | €30,608 | -€72 | -0.2% |
| Trade debts | 44 | €581 | €509 | -€72 | -12.4% |
| Suppliers | 440/4 | €581 | €509 | -€72 | -12.4% |
| Other amounts payable | 47/48 | €30,099 | €30,099 | = | 0.0% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | -€1,663 | -€3,679 | -€2,016 | -121.2% |
| Operating profit (loss) | 9901 | -€1,725 | -€3,741 | -€2,016 | -116.9% |
| Financial income | 75/76B | €74 | €103 | +€29 | +38.7% |
| Recurring financial income | 75 | €74 | €103 | +€29 | +38.7% |
| Financial charges | 65/66B | €96 | €32 | -€65 | -67.0% |
| Recurring financial charges | 65 | €96 | €32 | -€65 | -67.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,747 | -€3,669 | -€1,922 | -110.0% |
| Profit (loss) for the period | 9904 | -€1,747 | -€3,669 | -€1,922 | -110.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,747 | -€3,669 | -€1,922 | -110.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.