Melice Consult: 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.
Melice Consult
Largest movements
- Cash +€24,154
up €24,154 (+38.3%), from €63,035 to €87,189
mainly Net result for the year (+€40,172) and Trade debts (+€1,079)
- Reserves +€40,172
up €40,172 (+91.2%), from €44,043 to €84,215
- Other debts -€17,240
down €17,240 (-89.6%), from €19,242 to €2,003
- Tax, wage and social debts -€1,098
down €1,098 (-50.0%), from €2,198 to €1,100
of which Taxes: -€1,098
- Trade debts +€1,079
new in 2025: €1,079
- Gross operating margin +€1,526
up €1,526 (+3.0%), from €50,746 to €52,272
- Financial charges +€790
up €790 (+2535.9%), from €31 to €821
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 | €66,484 | €90,082 | +€23,598 | +35.5% |
| Fixed assets | 21/28 | €3,235 | €2,892 | -€343 | -10.6% |
| Tangible fixed assets | 22/27 | €3,235 | €2,892 | -€343 | -10.6% |
| Plant, machinery and equipment | 23 | €3,235 | €2,892 | -€343 | -10.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €63,249 | €87,189 | +€23,940 | +37.9% |
| Cash at bank and in hand | 54/58 | €63,035 | €87,189 | +€24,154 | +38.3% |
| Deferred charges and accrued income | 490/1 | €214 | €0 | -€214 | -100.0% |
| Total equity and liabilities | 10/49 | €66,484 | €90,082 | +€23,598 | +35.5% |
| Equity | 10/15 | €45,043 | €85,215 | +€40,172 | +89.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €44,043 | €84,215 | +€40,172 | +91.2% |
| Distributable reserves | 133 | €44,043 | €84,215 | +€40,172 | +91.2% |
| Amounts payable | 17/49 | €21,441 | €4,867 | -€16,574 | -77.3% |
| Amounts payable within one year | 42/48 | €21,441 | €4,181 | -€17,259 | -80.5% |
| Trade debts | 44 | - | €1,079 | +€1,079 | |
| Suppliers | 440/4 | - | €1,079 | +€1,079 | |
| Taxes, remuneration and social security | 45 | €2,198 | €1,100 | -€1,098 | -50.0% |
| Taxes | 450/3 | €2,198 | €1,100 | -€1,098 | -50.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €19,242 | €2,003 | -€17,240 | -89.6% |
| Accrued charges and deferred income | 492/3 | - | €685 | +€685 | |
| Non-recurring operating income | 76A | €770 | €0 | -€770 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €191 | €343 | +€152 | +79.6% |
| Other operating charges | 640/8 | €64 | €317 | +€253 | +396.6% |
| Gross operating margin | 9900 | €50,746 | €52,272 | +€1,526 | +3.0% |
| Operating profit (loss) | 9901 | €50,492 | €51,613 | +€1,121 | +2.2% |
| Financial income | 75/76B | €35 | €542 | +€507 | +1448.9% |
| Recurring financial income | 75 | €35 | €542 | +€507 | +1448.9% |
| Financial charges | 65/66B | €31 | €821 | +€790 | +2535.9% |
| Recurring financial charges | 65 | €31 | €821 | +€790 | +2535.9% |
| Profit (loss) for the period before taxes | 9903 | €50,496 | €51,334 | +€838 | +1.7% |
| Income taxes | 67/77 | €11,606 | €11,163 | -€444 | -3.8% |
| Profit (loss) for the period | 9904 | €38,889 | €40,172 | +€1,282 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,889 | €40,172 | +€1,282 | +3.3% |
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 4 October 2026 via checked.be.