Melior Holding: 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 Holding
Largest movements
- Receivables within one year +€21,196
up €21,196 (+38.2%), from €55,456 to €76,652
- Other debts +€42,143
up €42,143 (+197%), from €21,410 to €63,553
- Debts after one year -€28,585
down €28,585 (-13.1%), from €217,877 to €189,292
- Reserves +€6,835
up €6,835 (+8.0%), from €85,700 to €92,535
- Financial income -€98,472
down €98,472 (-96.5%), from €102,033 to €3,561
- Gross operating margin +€7,231
up €7,231 (+230%), from €3,147 to €10,378
- Financial charges -€1,527
down €1,527 (-22.4%), from €6,822 to €5,295
- Other operating charges +€603
new in 2025: €603
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 | €357,594 | €380,630 | +€23,036 | +6.4% |
| Formation expenses | 20 | €1,205 | €0 | -€1,205 | -100% |
| Fixed assets | 21/28 | €300,000 | €300,000 | = | 0.0% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €56,389 | €80,630 | +€24,242 | +43.0% |
| Amounts receivable within one year | 40/41 | €55,456 | €76,652 | +€21,196 | +38.2% |
| Other amounts receivable | 41 | €55,456 | €76,652 | +€21,196 | +38.2% |
| Cash at bank and in hand | 54/58 | €933 | €175 | -€758 | -81.2% |
| Deferred charges and accrued income | 490/1 | - | €3,803 | +€3,803 | |
| Total equity and liabilities | 10/49 | €357,594 | €380,630 | +€23,036 | +6.4% |
| Equity | 10/15 | €90,700 | €97,535 | +€6,835 | +7.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €85,700 | €92,535 | +€6,835 | +8.0% |
| Distributable reserves | 133 | €85,700 | €92,535 | +€6,835 | +8.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €266,894 | €283,095 | +€16,201 | +6.1% |
| Amounts payable after more than one year | 17 | €217,877 | €189,292 | -€28,585 | -13.1% |
| Financial debts | 170/4 | €217,877 | €189,292 | -€28,585 | -13.1% |
| Amounts payable within one year | 42/48 | €49,017 | €93,803 | +€44,787 | +91.4% |
| Current portion of amounts payable after more than one year | 42 | €27,607 | €28,585 | +€978 | +3.5% |
| Trade debts | 44 | €0 | €725 | +€725 | |
| Suppliers | 440/4 | €0 | €725 | +€725 | |
| Taxes, remuneration and social security | 45 | - | €941 | +€941 | |
| Taxes | 450/3 | - | €941 | +€941 | |
| Other amounts payable | 47/48 | €21,410 | €63,553 | +€42,143 | +197% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,205 | €1,205 | -€0 | 0.0% |
| Other operating charges | 640/8 | - | €603 | +€603 | |
| Gross operating margin | 9900 | €3,147 | €10,378 | +€7,231 | +230% |
| Operating profit (loss) | 9901 | €1,941 | €8,569 | +€6,627 | +341% |
| Financial income | 75/76B | €102,033 | €3,561 | -€98,472 | -96.5% |
| Recurring financial income | 75 | €102,033 | €3,561 | -€98,472 | -96.5% |
| Financial charges | 65/66B | €6,822 | €5,295 | -€1,527 | -22.4% |
| Recurring financial charges | 65 | €6,822 | €5,295 | -€1,527 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €97,152 | €6,835 | -€90,318 | -93.0% |
| Profit (loss) for the period | 9904 | €97,152 | €6,835 | -€90,318 | -93.0% |
| Profit (loss) for the period to be appropriated | 9905 | €97,152 | €6,835 | -€90,318 | -93.0% |
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 31 October 2026 via checked.be.