MELiora advies: 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.
MELiora advies
Largest movements
- Receivables within one year +€21,109
up €21,109 (+1,038%), from €2,033 to €23,141
of which Trade receivables: +€21,086
- Cash -€3,033
down €3,033 (-8.0%), from €37,810 to €34,777
mainly Receivables within one year (-€21,109) and Tax, wage and social debts (-€4,556)
- Reserves +€24,491
up €24,491 (+136%), from €18,072 to €42,563
- Tax, wage and social debts -€4,556
down €4,556 (-30.1%), from €15,141 to €10,586
- Trade debts -€990
down €990 (-59.3%), from €1,670 to €680
- Other debts -€971
down €971 (-24.4%), from €3,984 to €3,012
- Gross operating margin +€9,221
up €9,221 (+35.9%), from €25,653 to €34,874
- Taxes +€1,923
up €1,923 (+29.6%), from €6,500 to €8,423
- Financial charges +€382
up €382 (+1,019%), from €38 to €420
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 | €41,867 | €60,190 | +€18,323 | +43.8% |
| Current assets | 29/58 | €41,867 | €60,190 | +€18,323 | +43.8% |
| Amounts receivable within one year | 40/41 | €2,033 | €23,141 | +€21,109 | +1,038% |
| Trade receivables | 40 | €2,033 | €23,118 | +€21,086 | +1,037% |
| Other amounts receivable | 41 | - | €23 | +€23 | |
| Cash at bank and in hand | 54/58 | €37,810 | €34,777 | -€3,033 | -8.0% |
| Deferred charges and accrued income | 490/1 | €2,023 | €2,271 | +€248 | +12.3% |
| Total equity and liabilities | 10/49 | €41,867 | €60,190 | +€18,323 | +43.8% |
| Equity | 10/15 | €21,072 | €45,563 | +€24,491 | +116% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,072 | €42,563 | +€24,491 | +136% |
| Distributable reserves | 133 | €18,072 | €42,563 | +€24,491 | +136% |
| Amounts payable | 17/49 | €20,795 | €14,627 | -€6,168 | -29.7% |
| Amounts payable within one year | 42/48 | €20,795 | €14,278 | -€6,517 | -31.3% |
| Trade debts | 44 | €1,670 | €680 | -€990 | -59.3% |
| Suppliers | 440/4 | €1,670 | €680 | -€990 | -59.3% |
| Taxes, remuneration and social security | 45 | €15,141 | €10,586 | -€4,556 | -30.1% |
| Taxes | 450/3 | €15,141 | €10,586 | -€4,556 | -30.1% |
| Other amounts payable | 47/48 | €3,984 | €3,012 | -€971 | -24.4% |
| Accrued charges and deferred income | 492/3 | - | €349 | +€349 | |
| Other operating charges | 640/8 | €1,309 | €1,540 | +€231 | +17.6% |
| Gross operating margin | 9900 | €25,653 | €34,874 | +€9,221 | +35.9% |
| Operating profit (loss) | 9901 | €24,344 | €33,334 | +€8,990 | +36.9% |
| Financial income | 75/76B | €265 | €0 | -€265 | -100% |
| Recurring financial income | 75 | €265 | €0 | -€265 | -100% |
| Financial charges | 65/66B | €38 | €420 | +€382 | +1,019% |
| Recurring financial charges | 65 | €38 | €420 | +€382 | +1,019% |
| Profit (loss) for the period before taxes | 9903 | €24,572 | €32,914 | +€8,342 | +34.0% |
| Income taxes | 67/77 | €6,500 | €8,423 | +€1,923 | +29.6% |
| Profit (loss) for the period | 9904 | €18,072 | €24,491 | +€6,419 | +35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,072 | €24,491 | +€6,419 | +35.5% |
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 29 October 2026 via checked.be.