Melimpus: 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.
Melimpus
Largest movements
- Current investments +€250,000
new in 2025: €250,000
- Intangible fixed assets +€91,894
up €91,894 (+28.8%), from €318,595 to €410,489
- Cash -€51,658
down €51,658 (-21.4%), from €241,751 to €190,093
mainly Net result for the year (-€382,698) and Current investments (-€250,000)
- Contributions +€674,999
up €674,999 (+103.1%), from €655,000 to €1.3m
- Profit (loss) carried forward -€382,698
down €382,698 (-122.8%), from -€311,697 to -€694,395
- Gross operating margin -€93,453
down €93,453 (-42.3%), from -€220,730 to -€314,183
- Depreciation +€35,058
up €35,058 (+75.6%), from €46,389 to €81,447
- Taxes +€9,560
up €9,560, from -€9,560 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.
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 | €1,128,487 | €1,409,206 | +€280,719 | +24.9% |
| Fixed assets | 21/28 | €336,482 | €423,957 | +€87,475 | +26.0% |
| Intangible fixed assets | 21 | €318,595 | €410,489 | +€91,894 | +28.8% |
| Tangible fixed assets | 22/27 | €17,887 | €13,468 | -€4,419 | -24.7% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €17,887 | €13,468 | -€4,419 | -24.7% |
| Current assets | 29/58 | €792,005 | €985,249 | +€193,243 | +24.4% |
| Amounts receivable within one year | 40/41 | €548,760 | €544,868 | -€3,892 | -0.7% |
| Trade receivables | 40 | €12,100 | €5,004 | -€7,096 | -58.6% |
| Other amounts receivable | 41 | €536,660 | €539,864 | +€3,204 | +0.6% |
| Current investments | 50/53 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €241,751 | €190,093 | -€51,658 | -21.4% |
| Deferred charges and accrued income | 490/1 | €1,495 | €288 | -€1,207 | -80.8% |
| Total equity and liabilities | 10/49 | €1,128,487 | €1,409,206 | +€280,719 | +24.9% |
| Equity | 10/15 | €1,102,752 | €1,381,617 | +€278,865 | +25.3% |
| Contributions | 10/11 | €655,000 | €1,329,999 | +€674,999 | +103.1% |
| Reserves | 13 | €7,889 | €7,889 | = | 0.0% |
| Distributable reserves | 133 | €7,889 | €7,889 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€311,697 | -€694,395 | -€382,698 | -122.8% |
| Investment grants | 15 | €751,560 | €738,124 | -€13,435 | -1.8% |
| Amounts payable | 17/49 | €25,735 | €27,588 | +€1,853 | +7.2% |
| Amounts payable within one year | 42/48 | €21,063 | €25,855 | +€4,792 | +22.7% |
| Trade debts | 44 | €21,063 | €16,879 | -€4,185 | -19.9% |
| Suppliers | 440/4 | €21,063 | €16,879 | -€4,185 | -19.9% |
| Taxes, remuneration and social security | 45 | - | €8,909 | +€8,909 | |
| Taxes | 450/3 | - | €8,909 | +€8,909 | |
| Other amounts payable | 47/48 | - | €67 | +€67 | |
| Accrued charges and deferred income | 492/3 | €4,671 | €1,733 | -€2,938 | -62.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,389 | €81,447 | +€35,058 | +75.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€220,730 | -€314,183 | -€93,453 | -42.3% |
| Operating profit (loss) | 9901 | -€267,506 | -€396,029 | -€128,523 | -48.0% |
| Financial income | 75/76B | €13,562 | €13,435 | -€127 | -0.9% |
| Recurring financial income | 75 | €13,562 | €13,435 | -€127 | -0.9% |
| Financial charges | 65/66B | €180 | €104 | -€76 | -42.1% |
| Recurring financial charges | 65 | €180 | €104 | -€76 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | -€254,124 | -€382,698 | -€128,574 | -50.6% |
| Income taxes | 67/77 | -€9,560 | €0 | +€9,560 | |
| Profit (loss) for the period | 9904 | -€244,564 | -€382,698 | -€138,134 | -56.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€244,564 | -€382,698 | -€138,134 | -56.5% |
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.