Melie Construct: 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.
Melie Construct
Largest movements
- Tangible fixed assets -€10,955
down €10,955 (-2.5%), from €430,514 to €419,559
- Receivables within one year -€9,227
down €9,227 (-86.0%), from €10,727 to €1,500
of which Trade receivables: -€7,100
- Other debts +€39,971
up €39,971 (+155.8%), from €25,649 to €65,620
- Debts after one year -€32,112
down €32,112 (-12.6%), from €255,831 to €223,719
- Short-term financial debts -€25,000
no longer reported in 2025 (was €25,000)
- Accrued charges and deferred income -€6,800
no longer reported in 2025 (was €6,800)
- Current portion of long-term debt +€6,700
new in 2025: €6,700
- Gross operating margin -€24,397
down €24,397 (-46.1%), from €52,886 to €28,488
- Taxes -€7,029
down €7,029 (-81.5%), from €8,622 to €1,593
- Other operating charges +€2,229
up €2,229 (+52.5%), from €4,243 to €6,471
- Financial charges -€955
down €955 (-15.8%), from €6,048 to €5,093
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 | €446,370 | €429,826 | -€16,544 | -3.7% |
| Fixed assets | 21/28 | €430,514 | €419,559 | -€10,955 | -2.5% |
| Tangible fixed assets | 22/27 | €430,514 | €419,559 | -€10,955 | -2.5% |
| Land and buildings | 22 | €430,514 | €419,559 | -€10,955 | -2.5% |
| Current assets | 29/58 | €15,856 | €10,267 | -€5,589 | -35.2% |
| Amounts receivable within one year | 40/41 | €10,727 | €1,500 | -€9,227 | -86.0% |
| Trade receivables | 40 | €8,600 | €1,500 | -€7,100 | -82.6% |
| Other amounts receivable | 41 | €2,127 | - | -€2,127 | |
| Cash at bank and in hand | 54/58 | €5,129 | €8,767 | +€3,638 | +70.9% |
| Total equity and liabilities | 10/49 | €446,370 | €429,826 | -€16,544 | -3.7% |
| Equity | 10/15 | €107,196 | €111,572 | +€4,376 | +4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,596 | €92,972 | +€4,376 | +4.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €86,736 | €91,112 | +€4,376 | +5.0% |
| Amounts payable | 17/49 | €339,174 | €318,254 | -€20,920 | -6.2% |
| Amounts payable after more than one year | 17 | €255,831 | €223,719 | -€32,112 | -12.6% |
| Financial debts | 170/4 | €255,831 | €223,719 | -€32,112 | -12.6% |
| Amounts payable within one year | 42/48 | €76,543 | €94,535 | +€17,992 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | - | €6,700 | +€6,700 | |
| Financial debts | 43 | €25,000 | - | -€25,000 | |
| Credit institutions | 430/8 | €25,000 | - | -€25,000 | |
| Trade debts | 44 | €17,273 | €12,000 | -€5,273 | -30.5% |
| Suppliers | 440/4 | €17,273 | €12,000 | -€5,273 | -30.5% |
| Taxes, remuneration and social security | 45 | €8,622 | €10,215 | +€1,593 | +18.5% |
| Taxes | 450/3 | €8,622 | €10,215 | +€1,593 | +18.5% |
| Other amounts payable | 47/48 | €25,649 | €65,620 | +€39,971 | +155.8% |
| Accrued charges and deferred income | 492/3 | €6,800 | - | -€6,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,955 | €10,955 | = | 0.0% |
| Other operating charges | 640/8 | €4,243 | €6,471 | +€2,229 | +52.5% |
| Gross operating margin | 9900 | €52,886 | €28,488 | -€24,397 | -46.1% |
| Operating profit (loss) | 9901 | €37,688 | €11,062 | -€26,626 | -70.6% |
| Financial charges | 65/66B | €6,048 | €5,093 | -€955 | -15.8% |
| Recurring financial charges | 65 | €6,048 | €5,093 | -€955 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €31,640 | €5,969 | -€25,671 | -81.1% |
| Income taxes | 67/77 | €8,622 | €1,593 | -€7,029 | -81.5% |
| Profit (loss) for the period | 9904 | €23,018 | €4,376 | -€18,642 | -81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,018 | €4,376 | -€18,642 | -81.0% |
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 8 October 2026 via checked.be.