MELIOR CONSULTING: 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 CONSULTING
Largest movements
- Cash -€37,591
down €37,591 (-62.7%), from €59,987 to €22,396
mainly Contributions, distributions and other (-€156,064) and Other debts (-€29,385)
- Tangible fixed assets -€31,244
down €31,244 (-5.7%), from €548,120 to €516,877
of which Other tangible fixed assets: -€23,260
- Current investments -€25,860
down €25,860 (-34.5%), from €75,000 to €49,140
- Reserves -€60,148
down €60,148 (-12.4%), from €484,019 to €423,871
of which Distributable reserves: -€60,148
- Other debts -€29,385
down €29,385 (-17.4%), from €168,521 to €139,136
- Tax, wage and social debts +€14,401
up €14,401 (+103%), from €14,025 to €28,427
- Current portion of long-term debt -€14,285
no longer reported in 2025 (was €14,285)
- Gross operating margin +€35,130
up €35,130 (+23.0%), from €152,408 to €187,537
- Taxes +€12,007
up €12,007 (+34.7%), from €34,627 to €46,633
- Depreciation -€2,304
down €2,304 (-6.5%), from €35,566 to €33,262
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 | €705,541 | €613,241 | -€92,300 | -13.1% |
| Fixed assets | 21/28 | €548,120 | €516,877 | -€31,244 | -5.7% |
| Tangible fixed assets | 22/27 | €548,120 | €516,877 | -€31,244 | -5.7% |
| Plant, machinery and equipment | 23 | €3,025 | €3,205 | +€180 | +6.0% |
| Furniture and vehicles | 24 | €17,688 | €9,523 | -€8,164 | -46.2% |
| Other tangible fixed assets | 26 | €527,408 | €504,148 | -€23,260 | -4.4% |
| Current assets | 29/58 | €157,420 | €96,364 | -€61,056 | -38.8% |
| Amounts receivable within one year | 40/41 | €20,570 | €24,288 | +€3,718 | +18.1% |
| Trade receivables | 40 | €20,570 | €24,288 | +€3,718 | +18.1% |
| Current investments | 50/53 | €75,000 | €49,140 | -€25,860 | -34.5% |
| Cash at bank and in hand | 54/58 | €59,987 | €22,396 | -€37,591 | -62.7% |
| Deferred charges and accrued income | 490/1 | €1,863 | €541 | -€1,323 | -71.0% |
| Total equity and liabilities | 10/49 | €705,541 | €613,241 | -€92,300 | -13.1% |
| Equity | 10/15 | €493,304 | €431,497 | -€61,807 | -12.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €484,019 | €423,871 | -€60,148 | -12.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €463,409 | €403,261 | -€60,148 | -13.0% |
| Profit (loss) carried forward | 14 | €3,085 | €1,426 | -€1,659 | -53.8% |
| Amounts payable | 17/49 | €212,237 | €181,744 | -€30,492 | -14.4% |
| Amounts payable within one year | 42/48 | €202,600 | €172,972 | -€29,628 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €14,285 | - | -€14,285 | |
| Trade debts | 44 | €5,768 | €5,410 | -€358 | -6.2% |
| Suppliers | 440/4 | €5,768 | €5,410 | -€358 | -6.2% |
| Taxes, remuneration and social security | 45 | €14,025 | €28,427 | +€14,401 | +103% |
| Taxes | 450/3 | €14,025 | €28,427 | +€14,401 | +103% |
| Other amounts payable | 47/48 | €168,521 | €139,136 | -€29,385 | -17.4% |
| Accrued charges and deferred income | 492/3 | €9,637 | €8,772 | -€865 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,566 | €33,262 | -€2,304 | -6.5% |
| Other operating charges | 640/8 | €5,622 | €4,768 | -€855 | -15.2% |
| Gross operating margin | 9900 | €152,408 | €187,537 | +€35,130 | +23.0% |
| Operating profit (loss) | 9901 | €111,220 | €149,508 | +€38,288 | +34.4% |
| Financial income | 75/76B | €2,087 | €1,055 | -€1,032 | -49.4% |
| Recurring financial income | 75 | €2,087 | €1,055 | -€1,032 | -49.4% |
| Financial charges | 65/66B | €9,987 | €9,673 | -€314 | -3.1% |
| Recurring financial charges | 65 | €9,987 | €9,673 | -€314 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €103,320 | €140,890 | +€37,570 | +36.4% |
| Income taxes | 67/77 | €34,627 | €46,633 | +€12,007 | +34.7% |
| Profit (loss) for the period | 9904 | €68,693 | €94,257 | +€25,563 | +37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €68,693 | €94,257 | +€25,563 | +37.2% |
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 27 October 2026 via checked.be.