MELFI REPAIR: 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.
MELFI REPAIR
Largest movements
- Deferred charges and accrued income +€22,959
new in 2025: €22,959
- Receivables within one year +€16,727
up €16,727 (+10,592%), from €158 to €16,885
of which Trade receivables: +€16,885
- Cash +€5,519
new in 2025: €5,519
- Financial fixed assets +€2,500
new in 2025: €2,500
- Stocks and contracts +€2,000
new in 2025: €2,000
- Trade debts +€39,254
up €39,254 (+25,953%), from €151 to €39,405
- Accrued charges and deferred income +€4,804
new in 2025: €4,804
- Tax, wage and social debts +€3,772
new in 2025: €3,772
of which Remuneration and social security: +€3,035
- Profit (loss) carried forward +€2,826
up €2,826 (+95.0%), from -€2,974 to -€148
- Other debts -€951
down €951 (-31.9%), from €2,981 to €2,030
- Gross operating margin +€61,083
up €61,083, from -€866 to €60,217
- Staff costs +€50,577
new in 2025: €50,577
- Other operating charges +€1,748
new in 2025: €1,748
- Financial charges +€1,224
new in 2025: €1,224
of which Non-recurring financial charges: +€807
- Taxes +€723
new in 2025: €723
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €158 | €49,864 | +€49,706 | +31,473% |
| Fixed assets | 21/28 | - | €2,500 | +€2,500 | |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €158 | €47,364 | +€47,206 | +29,890% |
| Stocks and contracts in progress | 3 | - | €2,000 | +€2,000 | |
| Stocks | 30/36 | - | €2,000 | +€2,000 | |
| Amounts receivable within one year | 40/41 | €158 | €16,885 | +€16,727 | +10,592% |
| Trade receivables | 40 | - | €16,885 | +€16,885 | |
| Other amounts receivable | 41 | €158 | - | -€158 | |
| Cash at bank and in hand | 54/58 | - | €5,519 | +€5,519 | |
| Deferred charges and accrued income | 490/1 | - | €22,959 | +€22,959 | |
| Total equity and liabilities | 10/49 | €158 | €49,864 | +€49,706 | +31,473% |
| Equity | 10/15 | -€2,974 | -€148 | +€2,826 | +95.0% |
| Profit (loss) carried forward | 14 | -€2,974 | -€148 | +€2,826 | +95.0% |
| Amounts payable | 17/49 | €3,132 | €50,012 | +€46,880 | +1,497% |
| Amounts payable within one year | 42/48 | €3,132 | €45,207 | +€42,075 | +1,343% |
| Trade debts | 44 | €151 | €39,405 | +€39,254 | +25,953% |
| Suppliers | 440/4 | €151 | €39,405 | +€39,254 | +25,953% |
| Taxes, remuneration and social security | 45 | - | €3,772 | +€3,772 | |
| Taxes | 450/3 | - | €737 | +€737 | |
| Remuneration and social security | 454/9 | - | €3,035 | +€3,035 | |
| Other amounts payable | 47/48 | €2,981 | €2,030 | -€951 | -31.9% |
| Accrued charges and deferred income | 492/3 | - | €4,804 | +€4,804 | |
| Remuneration, social security and pensions | 62 | - | €50,577 | +€50,577 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €566 | +€566 | |
| Other operating charges | 640/8 | - | €1,748 | +€1,748 | |
| Gross operating margin | 9900 | -€866 | €60,217 | +€61,083 | |
| Operating profit (loss) | 9901 | -€866 | €7,326 | +€8,192 | |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | - | €1,224 | +€1,224 | |
| Recurring financial charges | 65 | - | €417 | +€417 | |
| Non-recurring financial charges | 66B | - | €807 | +€807 | |
| Profit (loss) for the period before taxes | 9903 | -€866 | €6,119 | +€6,985 | |
| Income taxes | 67/77 | - | €723 | +€723 | |
| Profit (loss) for the period | 9904 | -€866 | €5,396 | +€6,262 | |
| Profit (loss) for the period to be appropriated | 9905 | -€866 | €5,396 | +€6,262 |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.