MELIFARM: 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.
MELIFARM
Largest movements
- Receivables within one year -€7,109
down €7,109 (-97.9%), from €7,260 to €151
of which Trade receivables: -€7,207
- Tangible fixed assets -€1,518
down €1,518 (-42.5%), from €3,571 to €2,053
of which Furniture and vehicles: -€829
- Cash -€635
down €635 (-33.6%), from €1,889 to €1,254
mainly Net result for the year (-€9,949) and Tax, wage and social debts (-€849)
- Formation expenses -€274
down €274 (-23.7%), from €1,157 to €883
- Profit (loss) carried forward -€9,949
down €9,949 (-18.4%), from -€54,148 to -€64,097
- Other debts +€859
up €859 (+1.7%), from €50,521 to €51,380
- Tax, wage and social debts -€849
no longer reported in 2025 (was €849)
- Trade debts +€403
up €403 (+592.6%), from €68 to €471
- Gross operating margin -€10,636
down €10,636, from €4,461 to -€6,175
- Turnover -€6,899
down €6,899 (-80.4%), from €8,585 to €1,686
- Purchases and services +€3,736
up €3,736 (+90.6%), from €4,124 to €7,860
- Other operating charges +€633
up €633 (+127.1%), from €498 to €1,131
- Depreciation -€185
down €185 (-6.7%), from €2,756 to €2,571
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 | €16,190 | €6,654 | -€9,536 | -58.9% |
| Formation expenses | 20 | €1,157 | €883 | -€274 | -23.7% |
| Fixed assets | 21/28 | €3,784 | €2,266 | -€1,518 | -40.1% |
| Intangible fixed assets | 21 | €213 | €213 | = | 0.0% |
| Tangible fixed assets | 22/27 | €3,571 | €2,053 | -€1,518 | -42.5% |
| Plant, machinery and equipment | 23 | €1,323 | €634 | -€689 | -52.1% |
| Furniture and vehicles | 24 | €2,248 | €1,419 | -€829 | -36.9% |
| Current assets | 29/58 | €11,249 | €3,505 | -€7,744 | -68.8% |
| Stocks and contracts in progress | 3 | €2,100 | €2,100 | = | 0.0% |
| Stocks | 30/36 | €2,100 | €2,100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,260 | €151 | -€7,109 | -97.9% |
| Trade receivables | 40 | €7,260 | €53 | -€7,207 | -99.3% |
| Other amounts receivable | 41 | - | €98 | +€98 | |
| Cash at bank and in hand | 54/58 | €1,889 | €1,254 | -€635 | -33.6% |
| Total equity and liabilities | 10/49 | €16,190 | €6,654 | -€9,536 | -58.9% |
| Equity | 10/15 | -€35,248 | -€45,197 | -€9,949 | -28.2% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Capital | 10 | €18,900 | €18,900 | = | 0.0% |
| Issued capital | 100 | €18,900 | €18,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,148 | -€64,097 | -€9,949 | -18.4% |
| Amounts payable | 17/49 | €51,438 | €51,851 | +€413 | +0.8% |
| Amounts payable within one year | 42/48 | €51,438 | €51,851 | +€413 | +0.8% |
| Trade debts | 44 | €68 | €471 | +€403 | +592.6% |
| Suppliers | 440/4 | €68 | €471 | +€403 | +592.6% |
| Taxes, remuneration and social security | 45 | €849 | - | -€849 | |
| Taxes | 450/3 | €849 | - | -€849 | |
| Other amounts payable | 47/48 | €50,521 | €51,380 | +€859 | +1.7% |
| Turnover | 70 | €8,585 | €1,686 | -€6,899 | -80.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,124 | €7,860 | +€3,736 | +90.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,756 | €2,571 | -€185 | -6.7% |
| Other operating charges | 640/8 | €498 | €1,131 | +€633 | +127.1% |
| Gross operating margin | 9900 | €4,461 | -€6,175 | -€10,636 | |
| Operating profit (loss) | 9901 | €1,207 | -€9,877 | -€11,084 | |
| Financial charges | 65/66B | €72 | €72 | = | 0.0% |
| Recurring financial charges | 65 | €72 | €72 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €1,135 | -€9,949 | -€11,084 | |
| Profit (loss) for the period | 9904 | €1,135 | -€9,949 | -€11,084 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,135 | -€9,949 | -€11,084 |
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 3 October 2026 via checked.be.