Meliora- IT 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- IT Consulting
Largest movements
- Cash +€43,607
up €43,607 (+153%), from €28,416 to €72,024
mainly Net result for the year (+€33,560) and Receivables within one year (+€14,055)
- Receivables within one year -€14,055
down €14,055 (-58.0%), from €24,212 to €10,157
of which Trade receivables: -€15,446
- Profit (loss) carried forward +€33,560
up €33,560 (+131%), from €25,611 to €59,171
- Tax, wage and social debts -€4,273
down €4,273 (-26.7%), from €16,027 to €11,754
- Gross operating margin +€12,646
up €12,646 (+39.3%), from €32,153 to €44,799
- Taxes +€2,181
up €2,181 (+33.9%), from €6,428 to €8,609
- Financial charges +€1,518
up €1,518 (+1,817%), from €84 to €1,602
- Depreciation +€627
up €627 (+2,053%), from €31 to €658
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 | €54,572 | €83,489 | +€28,917 | +53.0% |
| Fixed assets | 21/28 | €1,943 | €1,285 | -€658 | -33.9% |
| Tangible fixed assets | 22/27 | €1,943 | €1,285 | -€658 | -33.9% |
| Furniture and vehicles | 24 | €1,943 | €1,285 | -€658 | -33.9% |
| Current assets | 29/58 | €52,628 | €82,204 | +€29,575 | +56.2% |
| Amounts receivable within one year | 40/41 | €24,212 | €10,157 | -€14,055 | -58.0% |
| Trade receivables | 40 | €24,212 | €8,766 | -€15,446 | -63.8% |
| Other amounts receivable | 41 | - | €1,391 | +€1,391 | |
| Cash at bank and in hand | 54/58 | €28,416 | €72,024 | +€43,607 | +153% |
| Deferred charges and accrued income | 490/1 | - | €23 | +€23 | |
| Total equity and liabilities | 10/49 | €54,572 | €83,489 | +€28,917 | +53.0% |
| Equity | 10/15 | €28,111 | €61,671 | +€33,560 | +119% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,611 | €59,171 | +€33,560 | +131% |
| Amounts payable | 17/49 | €26,460 | €21,818 | -€4,643 | -17.5% |
| Amounts payable within one year | 42/48 | €26,460 | €21,818 | -€4,643 | -17.5% |
| Trade debts | 44 | €563 | €378 | -€184 | -32.7% |
| Suppliers | 440/4 | €563 | €378 | -€184 | -32.7% |
| Taxes, remuneration and social security | 45 | €16,027 | €11,754 | -€4,273 | -26.7% |
| Taxes | 450/3 | €16,027 | €11,754 | -€4,273 | -26.7% |
| Other amounts payable | 47/48 | €9,871 | €9,685 | -€186 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31 | €658 | +€627 | +2,053% |
| Other operating charges | 640/8 | - | €370 | +€370 | |
| Gross operating margin | 9900 | €32,153 | €44,799 | +€12,646 | +39.3% |
| Operating profit (loss) | 9901 | €32,122 | €43,771 | +€11,649 | +36.3% |
| Financial charges | 65/66B | €84 | €1,602 | +€1,518 | +1,817% |
| Recurring financial charges | 65 | €84 | €1,602 | +€1,518 | +1,817% |
| Profit (loss) for the period before taxes | 9903 | €32,039 | €42,169 | +€10,130 | +31.6% |
| Income taxes | 67/77 | €6,428 | €8,609 | +€2,181 | +33.9% |
| Profit (loss) for the period | 9904 | €25,611 | €33,560 | +€7,949 | +31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,611 | €33,560 | +€7,949 | +31.0% |
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 24 October 2026 via checked.be.