MELINA: 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.
MELINA
Largest movements
- Receivables within one year -€462
no longer reported in 2025 (was €462)
- Tax, wage and social debts -€287
no longer reported in 2025 (was €287)
- Trade debts -€224
down €224 (-9.8%), from €2,281 to €2,057
- Other debts +€49
new in 2025: €49
- Gross operating margin +€2,426
no longer reported in 2025 (was -€2,426)
- Other operating charges -€271
no longer reported in 2025 (was €271)
- Financial charges -€110
no longer reported in 2025 (was €110)
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €752 | €291 | -€462 | -61.4% |
| Current assets | 29/58 | €752 | €291 | -€462 | -61.4% |
| Amounts receivable within one year | 40/41 | €462 | - | -€462 | |
| Other amounts receivable | 41 | €462 | - | -€462 | |
| Cash at bank and in hand | 54/58 | €291 | €291 | = | 0.0% |
| Total equity and liabilities | 10/49 | €752 | €291 | -€462 | -61.4% |
| Equity | 10/15 | -€1,815 | -€1,815 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,315 | -€4,315 | = | 0.0% |
| Amounts payable | 17/49 | €2,568 | €2,106 | -€462 | -18.0% |
| Amounts payable within one year | 42/48 | €2,568 | €2,106 | -€462 | -18.0% |
| Trade debts | 44 | €2,281 | €2,057 | -€224 | -9.8% |
| Suppliers | 440/4 | €2,281 | €2,057 | -€224 | -9.8% |
| Taxes, remuneration and social security | 45 | €287 | - | -€287 | |
| Taxes | 450/3 | €287 | - | -€287 | |
| Other amounts payable | 47/48 | - | €49 | +€49 | |
| Other operating charges | 640/8 | €271 | - | -€271 | |
| Gross operating margin | 9900 | -€2,426 | - | +€2,426 | |
| Operating profit (loss) | 9901 | -€2,697 | - | +€2,697 | |
| Financial income | 75/76B | €14 | - | -€14 | |
| Recurring financial income | 75 | €14 | - | -€14 | |
| Financial charges | 65/66B | €110 | - | -€110 | |
| Recurring financial charges | 65 | €110 | - | -€110 | |
| Profit (loss) for the period before taxes | 9903 | -€2,793 | - | +€2,793 | |
| Profit (loss) for the period | 9904 | -€2,793 | - | +€2,793 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,793 | - | +€2,793 |
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 5 October 2026 via checked.be.