Melior 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.
Melior Consult
Largest movements
- Receivables within one year -€8,800
down €8,800 (-89.6%), from €9,821 to €1,021
of which Other amounts receivable: -€9,821
- Reserves -€295,583
down €295,583 (-100%), from €295,583 to €0
- Other debts +€184,594
up €184,594, from €0 to €184,594
- Profit (loss) carried forward +€94,361
up €94,361, from €0 to €94,361
- Tax, wage and social debts +€5,033
up €5,033 (+86.9%), from €5,793 to €10,826
- Gross operating margin +€7,860
up €7,860 (+7.0%), from €112,909 to €120,769
- Taxes +€1,765
up €1,765 (+7.4%), from €23,788 to €25,553
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 | €303,062 | €290,881 | -€12,181 | -4.0% |
| Fixed assets | 21/28 | €7,007 | €4,585 | -€2,422 | -34.6% |
| Tangible fixed assets | 22/27 | €7,007 | €4,585 | -€2,422 | -34.6% |
| Plant, machinery and equipment | 23 | €2,887 | €2,542 | -€345 | -11.9% |
| Furniture and vehicles | 24 | €4,120 | €2,043 | -€2,077 | -50.4% |
| Current assets | 29/58 | €296,056 | €286,297 | -€9,759 | -3.3% |
| Amounts receivable within one year | 40/41 | €9,821 | €1,021 | -€8,800 | -89.6% |
| Trade receivables | 40 | €0 | €1,021 | +€1,021 | |
| Other amounts receivable | 41 | €9,821 | €0 | -€9,821 | -100% |
| Cash at bank and in hand | 54/58 | €285,665 | €285,276 | -€389 | -0.1% |
| Deferred charges and accrued income | 490/1 | €570 | €0 | -€570 | -100% |
| Total equity and liabilities | 10/49 | €303,062 | €290,881 | -€12,181 | -4.0% |
| Equity | 10/15 | €296,683 | €95,461 | -€201,221 | -67.8% |
| Contributions | 10/11 | €1,100 | €1,100 | = | 0.0% |
| Reserves | 13 | €295,583 | €0 | -€295,583 | -100% |
| Distributable reserves | 133 | €295,583 | €0 | -€295,583 | -100% |
| Profit (loss) carried forward | 14 | €0 | €94,361 | +€94,361 | |
| Amounts payable | 17/49 | €6,380 | €195,420 | +€189,040 | +2,963% |
| Amounts payable within one year | 42/48 | €6,380 | €195,420 | +€189,040 | +2,963% |
| Trade debts | 44 | €586 | €0 | -€586 | -100% |
| Suppliers | 440/4 | €586 | €0 | -€586 | -100% |
| Taxes, remuneration and social security | 45 | €5,793 | €10,826 | +€5,033 | +86.9% |
| Taxes | 450/3 | €5,793 | €10,826 | +€5,033 | +86.9% |
| Other amounts payable | 47/48 | €0 | €184,594 | +€184,594 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,422 | €2,422 | = | 0.0% |
| Other operating charges | 640/8 | €779 | €834 | +€55 | +7.0% |
| Gross operating margin | 9900 | €112,909 | €120,769 | +€7,860 | +7.0% |
| Operating profit (loss) | 9901 | €109,708 | €117,513 | +€7,805 | +7.1% |
| Financial income | 75/76B | €3,007 | €2,537 | -€470 | -15.6% |
| Recurring financial income | 75 | €3,007 | €2,537 | -€470 | -15.6% |
| Financial charges | 65/66B | €110 | €136 | +€26 | +23.3% |
| Recurring financial charges | 65 | €110 | €136 | +€26 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €112,605 | €119,914 | +€7,309 | +6.5% |
| Income taxes | 67/77 | €23,788 | €25,553 | +€1,765 | +7.4% |
| Profit (loss) for the period | 9904 | €88,817 | €94,361 | +€5,544 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €88,817 | €94,361 | +€5,544 | +6.2% |
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 15 October 2026 via checked.be.