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
- Tangible fixed assets -€14,381
down €14,381 (-6.1%), from €237,108 to €222,727
of which Land and buildings: -€10,887
- Debts after one year -€16,096
down €16,096 (-34.0%), from €47,365 to €31,269
- Profit (loss) carried forward -€10,262
down €10,262 (-26.6%), from -€38,531 to -€48,793
- Trade debts +€7,568
up €7,568 (+695%), from €1,089 to €8,657
- Other debts +€3,794
up €3,794 (+4.0%), from €94,533 to €98,327
- Depreciation -€9,105
down €9,105 (-38.8%), from €23,486 to €14,381
- Gross operating margin -€3,514
down €3,514 (-24.9%), from €14,097 to €10,583
- Financial charges -€533
down €533 (-16.4%), from €3,244 to €2,711
- Financial income -€230
down €230 (-100%), from €230 to €0
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 | €240,945 | €226,885 | -€14,060 | -5.8% |
| Fixed assets | 21/28 | €237,108 | €222,727 | -€14,381 | -6.1% |
| Tangible fixed assets | 22/27 | €237,108 | €222,727 | -€14,381 | -6.1% |
| Land and buildings | 22 | €202,354 | €191,467 | -€10,887 | -5.4% |
| Plant, machinery and equipment | 23 | €34,755 | €31,261 | -€3,494 | -10.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €3,837 | €4,158 | +€321 | +8.4% |
| Amounts receivable within one year | 40/41 | €2,947 | €4,116 | +€1,169 | +39.7% |
| Trade receivables | 40 | €1,354 | €2,064 | +€710 | +52.4% |
| Other amounts receivable | 41 | €1,592 | €2,052 | +€459 | +28.8% |
| Cash at bank and in hand | 54/58 | €890 | €42 | -€848 | -95.3% |
| Total equity and liabilities | 10/49 | €240,945 | €226,885 | -€14,060 | -5.8% |
| Equity | 10/15 | €81,246 | €70,984 | -€10,262 | -12.6% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Revaluation surpluses | 12 | €68,130 | €68,130 | = | 0.0% |
| Reserves | 13 | €6,647 | €6,647 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €2,204 | €2,204 | = | 0.0% |
| Distributable reserves | 133 | €4,443 | €4,443 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,531 | -€48,793 | -€10,262 | -26.6% |
| Amounts payable | 17/49 | €159,699 | €155,901 | -€3,798 | -2.4% |
| Amounts payable after more than one year | 17 | €47,365 | €31,269 | -€16,096 | -34.0% |
| Financial debts | 170/4 | €47,365 | €31,269 | -€16,096 | -34.0% |
| Amounts payable within one year | 42/48 | €112,334 | €124,392 | +€12,058 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €16,712 | €17,408 | +€696 | +4.2% |
| Trade debts | 44 | €1,089 | €8,657 | +€7,568 | +695% |
| Suppliers | 440/4 | €1,089 | €8,657 | +€7,568 | +695% |
| Other amounts payable | 47/48 | €94,533 | €98,327 | +€3,794 | +4.0% |
| Accrued charges and deferred income | 492/3 | - | €240 | +€240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,486 | €14,381 | -€9,105 | -38.8% |
| Other operating charges | 640/8 | €2,869 | €2,914 | +€45 | +1.6% |
| Non-recurring operating charges | 66A | €1,400 | €0 | -€1,400 | -100% |
| Gross operating margin | 9900 | €14,097 | €10,583 | -€3,514 | -24.9% |
| Operating profit (loss) | 9901 | -€13,658 | -€6,711 | +€6,947 | +50.9% |
| Financial income | 75/76B | €230 | €0 | -€230 | -100% |
| Recurring financial income | 75 | €230 | €0 | -€230 | -100% |
| Financial charges | 65/66B | €3,244 | €2,711 | -€533 | -16.4% |
| Recurring financial charges | 65 | €3,244 | €2,711 | -€533 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | -€16,672 | -€9,422 | +€7,250 | +43.5% |
| Profit (loss) for the period | 9904 | -€16,672 | -€9,422 | +€7,250 | +43.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,672 | -€9,422 | +€7,250 | +43.5% |
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 13 October 2026 via checked.be.