Melima: 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.
Melima
Largest movements
- Deferred charges and accrued income -€38,848
no longer reported in 2025 (was €38,848)
- Tangible fixed assets -€24,209
down €24,209 (-13.1%), from €184,102 to €159,894
of which Land and buildings: -€18,831
- Receivables within one year +€17,710
up €17,710 (+52.7%), from €33,601 to €51,311
of which Other amounts receivable: +€18,350
- Cash +€4,296
up €4,296 (+1,846%), from €233 to €4,529
mainly Deferred charges and accrued income (+€38,848) and Depreciation (+€24,209)
- Debts after one year -€63,751
down €63,751 (-19.8%), from €322,276 to €258,525
of which Other amounts payable: -€45,000
- Profit (loss) carried forward +€9,830
up €9,830 (+9.1%), from -€107,946 to -€98,116
- Other debts +€8,753
up €8,753 (+199%), from €4,395 to €13,148
- Trade debts +€3,725
new in 2025: €3,725
- Gross operating margin +€20,320
up €20,320 (+93.9%), from €21,641 to €41,961
- Depreciation -€600
down €600 (-2.4%), from €24,809 to €24,209
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €256,783 | €215,734 | -€41,050 | -16.0% |
| Fixed assets | 21/28 | €184,102 | €159,894 | -€24,209 | -13.1% |
| Tangible fixed assets | 22/27 | €184,102 | €159,894 | -€24,209 | -13.1% |
| Land and buildings | 22 | €174,112 | €155,281 | -€18,831 | -10.8% |
| Plant, machinery and equipment | 23 | €9,990 | €4,613 | -€5,377 | -53.8% |
| Current assets | 29/58 | €72,681 | €55,840 | -€16,841 | -23.2% |
| Amounts receivable within one year | 40/41 | €33,601 | €51,311 | +€17,710 | +52.7% |
| Trade receivables | 40 | €1,486 | €847 | -€639 | -43.0% |
| Other amounts receivable | 41 | €32,114 | €50,464 | +€18,350 | +57.1% |
| Cash at bank and in hand | 54/58 | €233 | €4,529 | +€4,296 | +1,846% |
| Deferred charges and accrued income | 490/1 | €38,848 | - | -€38,848 | |
| Total equity and liabilities | 10/49 | €256,783 | €215,734 | -€41,050 | -16.0% |
| Equity | 10/15 | -€88,246 | -€78,416 | +€9,830 | +11.1% |
| Contributions | 10/11 | €19,700 | €19,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,946 | -€98,116 | +€9,830 | +9.1% |
| Amounts payable | 17/49 | €345,029 | €294,149 | -€50,880 | -14.7% |
| Amounts payable after more than one year | 17 | €322,276 | €258,525 | -€63,751 | -19.8% |
| Financial debts | 170/4 | €247,276 | €228,525 | -€18,751 | -7.6% |
| Other amounts payable | 178/9 | €75,000 | €30,000 | -€45,000 | -60.0% |
| Amounts payable within one year | 42/48 | €22,754 | €35,624 | +€12,870 | +56.6% |
| Current portion of amounts payable after more than one year | 42 | €18,359 | €18,751 | +€392 | +2.1% |
| Trade debts | 44 | - | €3,725 | +€3,725 | |
| Suppliers | 440/4 | - | €3,725 | +€3,725 | |
| Other amounts payable | 47/48 | €4,395 | €13,148 | +€8,753 | +199% |
| Non-recurring operating income | 76A | - | €18,950 | +€18,950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,809 | €24,209 | -€600 | -2.4% |
| Other operating charges | 640/8 | €2,091 | €2,145 | +€54 | +2.6% |
| Gross operating margin | 9900 | €21,641 | €41,961 | +€20,320 | +93.9% |
| Operating profit (loss) | 9901 | -€5,259 | €15,608 | +€20,867 | |
| Financial charges | 65/66B | €6,169 | €5,777 | -€392 | -6.4% |
| Recurring financial charges | 65 | €6,169 | €5,777 | -€392 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,428 | €9,830 | +€21,259 | |
| Profit (loss) for the period | 9904 | -€11,428 | €9,830 | +€21,259 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,428 | €9,830 | +€21,259 |
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 18 October 2026 via checked.be.