Melior Beheer: 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.
Melior Beheer
Largest movements
- Receivables within one year -€52,202
down €52,202 (-36.4%), from €143,575 to €91,372
of which Other amounts receivable: -€48,547
- Tangible fixed assets -€24,856
down €24,856 (-35.9%), from €69,326 to €44,471
of which Furniture and vehicles: -€24,104
- Cash -€11,436
down €11,436 (-64.7%), from €17,662 to €6,226
mainly Contributions, distributions and other (-€100,000) and Debts after one year (-€21,317)
- Intangible fixed assets -€6,696
down €6,696 (-20.4%), from €32,804 to €26,108
- Reserves -€96,276
down €96,276 (-89.7%), from €107,353 to €11,077
- Debts after one year -€21,317
down €21,317 (-41.1%), from €51,925 to €30,608
- Trade debts +€19,937
up €19,937 (+256%), from €7,775 to €27,712
- Staff costs +€59,430
up €59,430 (+29.6%), from €201,088 to €260,518
- Gross operating margin +€51,043
up €51,043 (+17.6%), from €289,591 to €340,634
- Other operating charges +€13,761
up €13,761 (+635%), from €2,166 to €15,928
- Depreciation +€8,922
up €8,922 (+29.5%), from €30,269 to €39,190
- Taxes -€6,253
down €6,253 (-27.4%), from €22,836 to €16,582
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.
Derived cash bridge
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 | €267,867 | €172,677 | -€95,190 | -35.5% |
| Fixed assets | 21/28 | €106,630 | €75,079 | -€31,552 | -29.6% |
| Intangible fixed assets | 21 | €32,804 | €26,108 | -€6,696 | -20.4% |
| Tangible fixed assets | 22/27 | €69,326 | €44,471 | -€24,856 | -35.9% |
| Plant, machinery and equipment | 23 | €1,021 | €269 | -€752 | -73.7% |
| Furniture and vehicles | 24 | €68,305 | €44,202 | -€24,104 | -35.3% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €161,237 | €97,598 | -€63,638 | -39.5% |
| Amounts receivable within one year | 40/41 | €143,575 | €91,372 | -€52,202 | -36.4% |
| Trade receivables | 40 | €61,093 | €57,438 | -€3,656 | -6.0% |
| Other amounts receivable | 41 | €82,481 | €33,935 | -€48,547 | -58.9% |
| Cash at bank and in hand | 54/58 | €17,662 | €6,226 | -€11,436 | -64.7% |
| Total equity and liabilities | 10/49 | €267,867 | €172,677 | -€95,190 | -35.5% |
| Equity | 10/15 | €109,153 | €12,877 | -€96,276 | -88.2% |
| Contributions | 10/11 | €1,800 | €1,800 | = | 0.0% |
| Reserves | 13 | €107,353 | €11,077 | -€96,276 | -89.7% |
| Distributable reserves | 133 | €107,353 | €11,077 | -€96,276 | -89.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €158,714 | €159,800 | +€1,086 | +0.7% |
| Amounts payable after more than one year | 17 | €51,925 | €30,608 | -€21,317 | -41.1% |
| Financial debts | 170/4 | €51,925 | €30,608 | -€21,317 | -41.1% |
| Amounts payable within one year | 42/48 | €106,789 | €128,892 | +€22,104 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €20,334 | €21,317 | +€984 | +4.8% |
| Trade debts | 44 | €7,775 | €27,712 | +€19,937 | +256% |
| Suppliers | 440/4 | €7,775 | €27,712 | +€19,937 | +256% |
| Taxes, remuneration and social security | 45 | €78,680 | €79,863 | +€1,183 | +1.5% |
| Taxes | 450/3 | €40,442 | €40,833 | +€390 | +1.0% |
| Remuneration and social security | 454/9 | €38,238 | €39,031 | +€793 | +2.1% |
| Accrued charges and deferred income | 492/3 | - | €300 | +€300 | |
| Remuneration, social security and pensions | 62 | €201,088 | €260,518 | +€59,430 | +29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,269 | €39,190 | +€8,922 | +29.5% |
| Other operating charges | 640/8 | €2,166 | €15,928 | +€13,761 | +635% |
| Gross operating margin | 9900 | €289,591 | €340,634 | +€51,043 | +17.6% |
| Operating profit (loss) | 9901 | €56,067 | €24,998 | -€31,070 | -55.4% |
| Financial income | 75/76B | €335 | €348 | +€13 | +4.0% |
| Recurring financial income | 75 | €335 | €348 | +€13 | +4.0% |
| Financial charges | 65/66B | €2,983 | €5,039 | +€2,056 | +68.9% |
| Recurring financial charges | 65 | €2,983 | €5,039 | +€2,056 | +68.9% |
| Profit (loss) for the period before taxes | 9903 | €53,419 | €20,306 | -€33,112 | -62.0% |
| Income taxes | 67/77 | €22,836 | €16,582 | -€6,253 | -27.4% |
| Profit (loss) for the period | 9904 | €30,583 | €3,724 | -€26,859 | -87.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,583 | €3,724 | -€26,859 | -87.8% |
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 21 October 2026 via checked.be.