MELINELYA: 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.
MELINELYA
Largest movements
- Receivables within one year +€13,781
new in 2024: €13,781
of which Other amounts receivable: +€13,313
- Tangible fixed assets +€7,489
up €7,489 (+136.1%), from €5,505 to €12,994
of which Furniture and vehicles: +€8,267
- Cash +€6,230
up €6,230 (+83.4%), from €7,473 to €13,702
mainly Tax, wage and social debts (+€26,765) and Net result for the year (+€11,490)
- Intangible fixed assets -€2,400
down €2,400 (-16.7%), from €14,400 to €12,000
- Deferred charges and accrued income +€696
new in 2024: €696
- Tax, wage and social debts +€26,765
up €26,765 (+166.6%), from €16,066 to €42,831
of which Taxes: +€18,670
- Profit (loss) carried forward +€11,490
up €11,490 (+57.2%), from -€20,091 to -€8,600
- Other debts -€6,862
no longer reported in 2024 (was €6,862)
- Trade debts -€5,597
down €5,597 (-34.9%), from €16,049 to €10,452
- Gross operating margin +€24,260
up €24,260 (+27.6%), from €87,857 to €112,117
- Staff costs +€17,022
up €17,022 (+23.6%), from €72,052 to €89,074
- Other operating charges -€9,328
down €9,328 (-88.6%), from €10,534 to €1,206
- Financial charges -€3,389
down €3,389 (-40.7%), from €8,330 to €4,941
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,887 | €64,683 | +€25,796 | +66.3% |
| Fixed assets | 21/28 | €29,905 | €34,994 | +€5,089 | +17.0% |
| Intangible fixed assets | 21 | €14,400 | €12,000 | -€2,400 | -16.7% |
| Tangible fixed assets | 22/27 | €5,505 | €12,994 | +€7,489 | +136.1% |
| Plant, machinery and equipment | 23 | €498 | - | -€498 | |
| Furniture and vehicles | 24 | €2,753 | €11,020 | +€8,267 | +300.2% |
| Other tangible fixed assets | 26 | €2,254 | €1,974 | -€279 | -12.4% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €8,982 | €29,689 | +€20,707 | +230.5% |
| Stocks and contracts in progress | 3 | €1,509 | €1,509 | = | 0.0% |
| Stocks | 30/36 | €1,509 | €1,509 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €13,781 | +€13,781 | |
| Trade receivables | 40 | - | €467 | +€467 | |
| Other amounts receivable | 41 | - | €13,313 | +€13,313 | |
| Cash at bank and in hand | 54/58 | €7,473 | €13,702 | +€6,230 | +83.4% |
| Deferred charges and accrued income | 490/1 | - | €696 | +€696 | |
| Total equity and liabilities | 10/49 | €38,887 | €64,683 | +€25,796 | +66.3% |
| Equity | 10/15 | -€91 | €11,400 | +€11,490 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,091 | -€8,600 | +€11,490 | +57.2% |
| Amounts payable | 17/49 | €38,977 | €53,283 | +€14,306 | +36.7% |
| Amounts payable within one year | 42/48 | €38,977 | €53,283 | +€14,306 | +36.7% |
| Trade debts | 44 | €16,049 | €10,452 | -€5,597 | -34.9% |
| Suppliers | 440/4 | €16,049 | €10,452 | -€5,597 | -34.9% |
| Taxes, remuneration and social security | 45 | €16,066 | €42,831 | +€26,765 | +166.6% |
| Taxes | 450/3 | €4,107 | €22,777 | +€18,670 | +454.6% |
| Remuneration and social security | 454/9 | €11,959 | €20,054 | +€8,094 | +67.7% |
| Other amounts payable | 47/48 | €6,862 | - | -€6,862 | |
| Remuneration, social security and pensions | 62 | €72,052 | €89,074 | +€17,022 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,622 | €5,411 | -€211 | -3.8% |
| Other operating charges | 640/8 | €10,534 | €1,206 | -€9,328 | -88.6% |
| Gross operating margin | 9900 | €87,857 | €112,117 | +€24,260 | +27.6% |
| Operating profit (loss) | 9901 | -€351 | €16,426 | +€16,777 | |
| Financial income | 75/76B | €2 | €5 | +€3 | +169.0% |
| Recurring financial income | 75 | €2 | €5 | +€3 | +169.0% |
| Financial charges | 65/66B | €8,330 | €4,941 | -€3,389 | -40.7% |
| Recurring financial charges | 65 | €8,330 | €4,941 | -€3,389 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,679 | €11,490 | +€20,169 | |
| Profit (loss) for the period | 9904 | -€8,679 | €11,490 | +€20,169 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,679 | €11,490 | +€20,169 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.