MELION: 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.
MELION
Largest movements
- Cash +€18,354
up €18,354 (+415.1%), from €4,422 to €22,776
mainly Other debts (+€22,816) and Depreciation (+€18,384)
- Tangible fixed assets -€15,870
down €15,870 (-14.8%), from €107,194 to €91,324
of which Furniture and vehicles: -€14,410
- Receivables within one year +€6,025
up €6,025 (+30.9%), from €19,519 to €25,545
of which Trade receivables: +€21,549
- Deferred charges and accrued income -€3,529
down €3,529 (-23.3%), from €15,127 to €11,598
- Other debts +€22,816
up €22,816 (+110.8%), from €20,587 to €43,403
- Debts after one year -€14,493
down €14,493 (-18.7%), from €77,523 to €63,030
- Reserves -€8,000
down €8,000 (-47.1%), from €17,000 to €9,000
- Trade debts +€5,476
up €5,476 (+82.8%), from €6,609 to €12,085
- Depreciation +€5,872
up €5,872 (+46.9%), from €12,513 to €18,384
- Gross operating margin +€3,736
up €3,736 (+7.4%), from €50,268 to €54,004
- Staff costs +€2,637
up €2,637 (+37.8%), from €6,984 to €9,621
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 | €146,442 | €151,423 | +€4,981 | +3.4% |
| Fixed assets | 21/28 | €107,374 | €91,504 | -€15,870 | -14.8% |
| Tangible fixed assets | 22/27 | €107,194 | €91,324 | -€15,870 | -14.8% |
| Land and buildings | 22 | €57,060 | €55,451 | -€1,609 | -2.8% |
| Plant, machinery and equipment | 23 | €2,102 | €2,251 | +€149 | +7.1% |
| Furniture and vehicles | 24 | €48,032 | €33,622 | -€14,410 | -30.0% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €39,068 | €59,919 | +€20,851 | +53.4% |
| Amounts receivable within one year | 40/41 | €19,519 | €25,545 | +€6,025 | +30.9% |
| Trade receivables | 40 | - | €21,549 | +€21,549 | |
| Other amounts receivable | 41 | €19,519 | €3,995 | -€15,524 | -79.5% |
| Cash at bank and in hand | 54/58 | €4,422 | €22,776 | +€18,354 | +415.1% |
| Deferred charges and accrued income | 490/1 | €15,127 | €11,598 | -€3,529 | -23.3% |
| Total equity and liabilities | 10/49 | €146,442 | €151,423 | +€4,981 | +3.4% |
| Equity | 10/15 | €24,774 | €17,225 | -€7,549 | -30.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €17,000 | €9,000 | -€8,000 | -47.1% |
| Distributable reserves | 133 | €17,000 | €9,000 | -€8,000 | -47.1% |
| Profit (loss) carried forward | 14 | €2,774 | €3,225 | +€451 | +16.3% |
| Amounts payable | 17/49 | €121,668 | €134,198 | +€12,530 | +10.3% |
| Amounts payable after more than one year | 17 | €77,523 | €63,030 | -€14,493 | -18.7% |
| Financial debts | 170/4 | €77,523 | €63,030 | -€14,493 | -18.7% |
| Amounts payable within one year | 42/48 | €44,145 | €71,168 | +€27,023 | +61.2% |
| Current portion of amounts payable after more than one year | 42 | €13,982 | €13,982 | = | 0.0% |
| Trade debts | 44 | €6,609 | €12,085 | +€5,476 | +82.8% |
| Suppliers | 440/4 | €6,609 | €12,085 | +€5,476 | +82.8% |
| Taxes, remuneration and social security | 45 | €2,967 | €1,698 | -€1,269 | -42.8% |
| Taxes | 450/3 | €900 | €900 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,067 | €798 | -€1,269 | -61.4% |
| Other amounts payable | 47/48 | €20,587 | €43,403 | +€22,816 | +110.8% |
| Remuneration, social security and pensions | 62 | €6,984 | €9,621 | +€2,637 | +37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,513 | €18,384 | +€5,872 | +46.9% |
| Other operating charges | 640/8 | €2,412 | €2,216 | -€197 | -8.2% |
| Gross operating margin | 9900 | €50,268 | €54,004 | +€3,736 | +7.4% |
| Operating profit (loss) | 9901 | €28,359 | €23,783 | -€4,576 | -16.1% |
| Financial income | 75/76B | €667 | €935 | +€268 | +40.2% |
| Recurring financial income | 75 | €667 | €935 | +€268 | +40.2% |
| Financial charges | 65/66B | €3,378 | €3,282 | -€96 | -2.8% |
| Recurring financial charges | 65 | €3,378 | €3,282 | -€96 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €25,648 | €21,436 | -€4,212 | -16.4% |
| Income taxes | 67/77 | €5,290 | €4,985 | -€304 | -5.8% |
| Profit (loss) for the period | 9904 | €20,358 | €16,451 | -€3,907 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,358 | €16,451 | -€3,907 | -19.2% |
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.