MELIN CONSULT: 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.
MELIN CONSULT
Largest movements
- Receivables within one year +€16,650
up €16,650 (+77.7%), from €21,431 to €38,081
of which Trade receivables: +€16,664
- Cash -€13,402
down €13,402 (-69.9%), from €19,168 to €5,766
mainly Receivables within one year (-€16,650) and Other debts (-€4,783)
- Deferred charges and accrued income -€3,711
down €3,711 (-93.0%), from €3,988 to €277
- Tangible fixed assets -€1,278
down €1,278 (-22.9%), from €5,589 to €4,311
of which Furniture and vehicles: -€1,278
- Reserves +€12,591
up €12,591 (+677%), from €1,860 to €14,451
- Profit (loss) carried forward -€5,262
down €5,262 (-100%), from €5,262 to €0
- Other debts -€4,783
down €4,783 (-9.8%), from €48,624 to €43,841
- Tax, wage and social debts -€2,989
down €2,989 (-32.4%), from €9,221 to €6,232
of which Taxes: -€2,989
- Trade debts -€1,298
down €1,298 (-46.2%), from €2,810 to €1,512
- Gross operating margin +€2,953
up €2,953 (+20.9%), from €14,112 to €17,065
- Taxes +€1,181
up €1,181 (+39.0%), from €3,027 to €4,208
- Depreciation +€570
up €570 (+20.0%), from €2,847 to €3,417
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 | €80,176 | €78,435 | -€1,741 | -2.2% |
| Fixed assets | 21/28 | €5,589 | €4,311 | -€1,278 | -22.9% |
| Tangible fixed assets | 22/27 | €5,589 | €4,311 | -€1,278 | -22.9% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €5,589 | €4,311 | -€1,278 | -22.9% |
| Current assets | 29/58 | €74,587 | €74,124 | -€463 | -0.6% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,431 | €38,081 | +€16,650 | +77.7% |
| Trade receivables | 40 | €21,417 | €38,081 | +€16,664 | +77.8% |
| Other amounts receivable | 41 | €14 | €0 | -€14 | -100% |
| Cash at bank and in hand | 54/58 | €19,168 | €5,766 | -€13,402 | -69.9% |
| Deferred charges and accrued income | 490/1 | €3,988 | €277 | -€3,711 | -93.0% |
| Total equity and liabilities | 10/49 | €80,176 | €78,435 | -€1,741 | -2.2% |
| Equity | 10/15 | €19,522 | €26,851 | +€7,328 | +37.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €14,451 | +€12,591 | +677% |
| Distributable reserves | 133 | €1,860 | €14,451 | +€12,591 | +677% |
| Profit (loss) carried forward | 14 | €5,262 | €0 | -€5,262 | -100% |
| Amounts payable | 17/49 | €60,654 | €51,584 | -€9,070 | -15.0% |
| Amounts payable within one year | 42/48 | €60,654 | €51,584 | -€9,070 | -15.0% |
| Trade debts | 44 | €2,810 | €1,512 | -€1,298 | -46.2% |
| Suppliers | 440/4 | €2,810 | €1,512 | -€1,298 | -46.2% |
| Taxes, remuneration and social security | 45 | €9,221 | €6,232 | -€2,989 | -32.4% |
| Taxes | 450/3 | €9,221 | €6,232 | -€2,989 | -32.4% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €48,624 | €43,841 | -€4,783 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,847 | €3,417 | +€570 | +20.0% |
| Other operating charges | 640/8 | €1,268 | €1,110 | -€158 | -12.5% |
| Gross operating margin | 9900 | €14,112 | €17,065 | +€2,953 | +20.9% |
| Operating profit (loss) | 9901 | €9,997 | €12,538 | +€2,542 | +25.4% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €126 | €172 | +€46 | +36.4% |
| Recurring financial charges | 65 | €126 | €172 | +€46 | +36.4% |
| Profit (loss) for the period before taxes | 9903 | €9,870 | €12,369 | +€2,499 | +25.3% |
| Income taxes | 67/77 | €3,027 | €4,208 | +€1,181 | +39.0% |
| Profit (loss) for the period | 9904 | €6,844 | €8,161 | +€1,318 | +19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,844 | €8,161 | +€1,318 | +19.3% |
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 17 October 2026 via checked.be.