MELI DELICE: 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.
What changed
MELI DELICE
NACE 46.810, Wholesale of solid, liquid and gaseous fuels and related products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€82,001
2024 · €33,277+€48,724
Equity
€127,500
2024 · €45,498+€82,001
Cash
€16,259
2024 · €18,113-€1,854
Balance sheet total
€199,602
2024 · €122,741+€76,861
Largest movements
Assets
- Stocks and contracts +€75,695
up €75,695 (+109%), from €69,703 to €145,398
- Receivables within one year +€3,055
up €3,055 (+13.5%), from €22,701 to €25,756
of which Trade receivables: +€3,037
Equity and liabilities
- Profit (loss) carried forward +€82,001
up €82,001 (+328%), from €25,038 to €107,040
- Short-term financial debts +€24,000
new in 2025: €24,000
- Trade debts -€21,712
down €21,712 (-97.1%), from €22,354 to €642
- Debts after one year -€11,424
down €11,424 (-79.3%), from €14,400 to €2,976
- Tax, wage and social debts +€3,548
up €3,548 (+24.3%), from €14,577 to €18,125
of which Taxes: +€2,739
Income statement
- Gross operating margin +€48,139
up €48,139 (+58.2%), from €82,684 to €130,823
- Turnover +€46,056
up €46,056 (+7.4%), from €626,270 to €672,327
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.
Result 2024
€33,277
Gross operating margin
+€48,139
Staff costs
+€2,288
Depreciation
-€78
Other operating charges
-€335
Financial income
-€141
Financial charges
-€1,150
Result 2025
€82,001
raises the resultlowers the result
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.
From operations
-€13,317
Investment
-€1,560
Financing
+€13,023
Cash 2024
€18,113
From operations (derived)
-€13,317
Net result for the year
+€82,001
Depreciation
+€1,596
Stocks and contracts
-€75,695
Receivables within one year
-€3,055
Trade debts
-€21,712
Tax, wage and social debts
+€3,548
Investment (derived)
-€1,560
Investment in fixed assets (net)
-€1,560
Financing
+€13,023
Debts after one year
-€11,424
Current portion of long-term debt
+€448
Short-term financial debts
+€24,000
Cash 2025
€16,259
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,741 | €199,602 | +€76,861 | +62.6% |
| Fixed assets | 21/28 | €12,224 | €12,189 | -€35 | -0.3% |
| Tangible fixed assets | 22/27 | €1,724 | €1,689 | -€35 | -2.0% |
| Furniture and vehicles | 24 | €1,724 | €1,689 | -€35 | -2.0% |
| Financial fixed assets | 28 | €10,500 | €10,500 | = | 0.0% |
| Current assets | 29/58 | €110,517 | €187,413 | +€76,896 | +69.6% |
| Stocks and contracts in progress | 3 | €69,703 | €145,398 | +€75,695 | +109% |
| Stocks | 30/36 | €69,703 | €145,398 | +€75,695 | +109% |
| Amounts receivable within one year | 40/41 | €22,701 | €25,756 | +€3,055 | +13.5% |
| Trade receivables | 40 | - | €3,037 | +€3,037 | |
| Other amounts receivable | 41 | €22,701 | €22,719 | +€18 | +0.1% |
| Cash at bank and in hand | 54/58 | €18,113 | €16,259 | -€1,854 | -10.2% |
| Total equity and liabilities | 10/49 | €122,741 | €199,602 | +€76,861 | +62.6% |
| Equity | 10/15 | €45,498 | €127,500 | +€82,001 | +180% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,038 | €107,040 | +€82,001 | +328% |
| Amounts payable | 17/49 | €77,243 | €72,103 | -€5,140 | -6.7% |
| Amounts payable after more than one year | 17 | €14,400 | €2,976 | -€11,424 | -79.3% |
| Financial debts | 170/4 | €14,400 | €2,976 | -€11,424 | -79.3% |
| Amounts payable within one year | 42/48 | €62,843 | €69,127 | +€6,284 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €11,911 | €12,359 | +€448 | +3.8% |
| Financial debts | 43 | - | €24,000 | +€24,000 | |
| Credit institutions | 430/8 | - | €24,000 | +€24,000 | |
| Trade debts | 44 | €22,354 | €642 | -€21,712 | -97.1% |
| Suppliers | 440/4 | €22,354 | €642 | -€21,712 | -97.1% |
| Taxes, remuneration and social security | 45 | €14,577 | €18,125 | +€3,548 | +24.3% |
| Taxes | 450/3 | €2,132 | €4,871 | +€2,739 | +129% |
| Remuneration and social security | 454/9 | €12,445 | €13,254 | +€809 | +6.5% |
| Other amounts payable | 47/48 | €14,000 | €14,000 | = | 0.0% |
| Turnover | 70 | €626,270 | €672,327 | +€46,056 | +7.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €543,587 | €541,936 | -€1,651 | -0.3% |
| Remuneration, social security and pensions | 62 | €39,999 | €37,711 | -€2,288 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,518 | €1,596 | +€78 | +5.1% |
| Other operating charges | 640/8 | €4,578 | €4,913 | +€335 | +7.3% |
| Gross operating margin | 9900 | €82,684 | €130,823 | +€48,139 | +58.2% |
| Operating profit (loss) | 9901 | €36,588 | €86,603 | +€50,015 | +137% |
| Financial income | 75/76B | €780 | €639 | -€141 | -18.0% |
| Recurring financial income | 75 | €780 | €639 | -€141 | -18.0% |
| Financial charges | 65/66B | €4,091 | €5,241 | +€1,150 | +28.1% |
| Recurring financial charges | 65 | €4,091 | €5,241 | +€1,150 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | €33,277 | €82,001 | +€48,724 | +146% |
| Profit (loss) for the period | 9904 | €33,277 | €82,001 | +€48,724 | +146% |
| Profit (loss) for the period to be appropriated | 9905 | €33,277 | €82,001 | +€48,724 | +146% |
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 1 November 2026 via checked.be.