Meliora 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.
Meliora Consulting
Largest movements
- Cash +€111,402
up €111,402 (+53.8%), from €207,008 to €318,410
mainly Net result for the year (+€154,785) and Depreciation (+€995)
- Tangible fixed assets +€24,788
up €24,788 (+2,368%), from €1,047 to €25,834
- Receivables within one year +€9,495
up €9,495 (+42.8%), from €22,171 to €31,666
of which Trade receivables: +€8,048
- Profit (loss) carried forward +€154,785
new in 2025: €154,785
- Financial income +€2,170
up €2,170 (+1,808,233%), from €0 to €2,170
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 | €332,356 | €481,047 | +€148,691 | +44.7% |
| Fixed assets | 21/28 | €1,047 | €25,834 | +€24,788 | +2,368% |
| Tangible fixed assets | 22/27 | €1,047 | €25,834 | +€24,788 | +2,368% |
| Furniture and vehicles | 24 | €1,047 | €25,834 | +€24,788 | +2,368% |
| Current assets | 29/58 | €331,309 | €455,213 | +€123,904 | +37.4% |
| Amounts receivable within one year | 40/41 | €22,171 | €31,666 | +€9,495 | +42.8% |
| Trade receivables | 40 | €22,052 | €30,100 | +€8,048 | +36.5% |
| Other amounts receivable | 41 | €119 | €1,566 | +€1,447 | +1,217% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €207,008 | €318,410 | +€111,402 | +53.8% |
| Deferred charges and accrued income | 490/1 | €2,130 | €5,137 | +€3,007 | +141% |
| Total equity and liabilities | 10/49 | €332,356 | €481,047 | +€148,691 | +44.7% |
| Equity | 10/15 | €310,973 | €465,758 | +€154,785 | +49.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €305,973 | €305,973 | = | 0.0% |
| Distributable reserves | 133 | €305,973 | €305,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €154,785 | +€154,785 | |
| Amounts payable | 17/49 | €21,383 | €15,289 | -€6,094 | -28.5% |
| Amounts payable within one year | 42/48 | €21,383 | €15,289 | -€6,094 | -28.5% |
| Trade debts | 44 | €1,825 | €747 | -€1,079 | -59.1% |
| Suppliers | 440/4 | €1,825 | €747 | -€1,079 | -59.1% |
| Taxes, remuneration and social security | 45 | €19,038 | €14,543 | -€4,495 | -23.6% |
| Taxes | 450/3 | €19,038 | €14,543 | -€4,495 | -23.6% |
| Other amounts payable | 47/48 | €520 | - | -€520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €303 | €995 | +€692 | +229% |
| Other operating charges | 640/8 | €64 | €465 | +€402 | +630% |
| Gross operating margin | 9900 | €203,909 | €202,063 | -€1,845 | -0.9% |
| Operating profit (loss) | 9901 | €203,542 | €200,603 | -€2,939 | -1.4% |
| Financial income | 75/76B | €0 | €2,170 | +€2,170 | +1,808,233% |
| Recurring financial income | 75 | €0 | €2,170 | +€2,170 | +1,808,233% |
| Financial charges | 65/66B | €761 | €620 | -€141 | -18.5% |
| Recurring financial charges | 65 | €761 | €620 | -€141 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €202,781 | €202,153 | -€629 | -0.3% |
| Income taxes | 67/77 | €47,955 | €47,367 | -€588 | -1.2% |
| Profit (loss) for the period | 9904 | €154,826 | €154,785 | -€41 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €154,826 | €154,785 | -€41 | 0.0% |
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 23 October 2026 via checked.be.