MELFLOR: 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.
MELFLOR
Largest movements
- Receivables within one year +€186,292
up €186,292 (+178%), from €104,750 to €291,042
of which Other amounts receivable: +€113,823
- Tangible fixed assets -€11,304
down €11,304 (-31.1%), from €36,389 to €25,085
of which Furniture and vehicles: -€10,323
- Cash +€6,353
up €6,353 (+45.7%), from €13,915 to €20,267
mainly Net result for the year (+€101,640) and Trade debts (+€49,589)
- Profit (loss) carried forward +€101,640
up €101,640 (+165%), from €61,544 to €163,184
- Trade debts +€49,589
up €49,589 (+272%), from €18,204 to €67,793
- Tax, wage and social debts +€39,942
up €39,942 (+100%), from €39,836 to €79,778
- Debts after one year -€11,580
down €11,580 (-53.2%), from €21,750 to €10,170
- Turnover +€495,963
new in 2024: €495,963
- Gross operating margin +€68,811
up €68,811 (+77.8%), from €88,449 to €157,260
- Taxes +€23,340
up €23,340 (+179%), from €13,051 to €36,391
- Other operating charges -€5,699
down €5,699 (-60.4%), from €9,436 to €3,737
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,230 | €336,394 | +€181,164 | +117% |
| Fixed assets | 21/28 | €36,389 | €25,085 | -€11,304 | -31.1% |
| Tangible fixed assets | 22/27 | €36,389 | €25,085 | -€11,304 | -31.1% |
| Plant, machinery and equipment | 23 | €1,563 | €581 | -€981 | -62.8% |
| Furniture and vehicles | 24 | €34,826 | €24,503 | -€10,323 | -29.6% |
| Current assets | 29/58 | €118,842 | €311,310 | +€192,468 | +162% |
| Amounts receivable within one year | 40/41 | €104,750 | €291,042 | +€186,292 | +178% |
| Trade receivables | 40 | €741 | €73,210 | +€72,469 | +9,783% |
| Other amounts receivable | 41 | €104,009 | €217,832 | +€113,823 | +109% |
| Cash at bank and in hand | 54/58 | €13,915 | €20,267 | +€6,353 | +45.7% |
| Deferred charges and accrued income | 490/1 | €177 | - | -€177 | |
| Total equity and liabilities | 10/49 | €155,230 | €336,394 | +€181,164 | +117% |
| Equity | 10/15 | €66,544 | €168,184 | +€101,640 | +153% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,544 | €163,184 | +€101,640 | +165% |
| Amounts payable | 17/49 | €88,687 | €168,210 | +€79,524 | +89.7% |
| Amounts payable after more than one year | 17 | €21,750 | €10,170 | -€11,580 | -53.2% |
| Financial debts | 170/4 | €21,750 | €10,170 | -€11,580 | -53.2% |
| Amounts payable within one year | 42/48 | €66,936 | €158,040 | +€91,104 | +136% |
| Current portion of amounts payable after more than one year | 42 | €8,896 | €10,469 | +€1,573 | +17.7% |
| Trade debts | 44 | €18,204 | €67,793 | +€49,589 | +272% |
| Suppliers | 440/4 | €18,204 | €67,793 | +€49,589 | +272% |
| Taxes, remuneration and social security | 45 | €39,836 | €79,778 | +€39,942 | +100% |
| Taxes | 450/3 | €39,836 | €79,778 | +€39,942 | +100% |
| Turnover | 70 | - | €495,963 | +€495,963 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,375 | €11,304 | -€70 | -0.6% |
| Other operating charges | 640/8 | €9,436 | €3,737 | -€5,699 | -60.4% |
| Gross operating margin | 9900 | €88,449 | €157,260 | +€68,811 | +77.8% |
| Operating profit (loss) | 9901 | €67,639 | €142,220 | +€74,581 | +110% |
| Financial charges | 65/66B | €5,504 | €4,188 | -€1,316 | -23.9% |
| Recurring financial charges | 65 | €5,504 | €4,188 | -€1,316 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €62,134 | €138,032 | +€75,897 | +122% |
| Income taxes | 67/77 | €13,051 | €36,391 | +€23,340 | +179% |
| Profit (loss) for the period | 9904 | €49,083 | €101,640 | +€52,557 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €49,083 | €101,640 | +€52,557 | +107% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.