MELIS: 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.
MELIS
Largest movements
- Tangible fixed assets +€7,610
up €7,610 (+1,070%), from €711 to €8,321
- Receivables within one year +€3,311
up €3,311 (+10.8%), from €30,516 to €33,827
of which Trade receivables: +€4,016
- Cash +€1,035
up €1,035 (+76.7%), from €1,349 to €2,384
mainly Net result for the year (+€11,889) and Depreciation (+€4,105)
- Profit (loss) carried forward +€11,889
up €11,889 (+50.2%), from €23,675 to €35,564
- Gross operating margin +€21,244
up €21,244 (+271%), from €7,829 to €29,073
- Taxes +€6,673
up €6,673 (+123%), from €5,429 to €12,101
- Depreciation +€2,720
up €2,720 (+196%), from €1,386 to €4,105
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 | €41,157 | €53,112 | +€11,955 | +29.0% |
| Fixed assets | 21/28 | €711 | €8,321 | +€7,610 | +1,070% |
| Tangible fixed assets | 22/27 | €711 | €8,321 | +€7,610 | +1,070% |
| Furniture and vehicles | 24 | €711 | €8,321 | +€7,610 | +1,070% |
| Current assets | 29/58 | €40,446 | €44,791 | +€4,346 | +10.7% |
| Amounts receivable within one year | 40/41 | €30,516 | €33,827 | +€3,311 | +10.8% |
| Trade receivables | 40 | €3,673 | €7,689 | +€4,016 | +109% |
| Other amounts receivable | 41 | €26,843 | €26,138 | -€705 | -2.6% |
| Cash at bank and in hand | 54/58 | €1,349 | €2,384 | +€1,035 | +76.7% |
| Deferred charges and accrued income | 490/1 | €8,580 | €8,580 | = | 0.0% |
| Total equity and liabilities | 10/49 | €41,157 | €53,112 | +€11,955 | +29.0% |
| Equity | 10/15 | €31,735 | €43,624 | +€11,889 | +37.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,675 | €35,564 | +€11,889 | +50.2% |
| Amounts payable | 17/49 | €9,422 | €9,488 | +€66 | +0.7% |
| Amounts payable within one year | 42/48 | €9,422 | €9,488 | +€66 | +0.7% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €9,422 | €9,089 | -€333 | -3.5% |
| Taxes | 450/3 | €9,422 | €9,089 | -€333 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,386 | €4,105 | +€2,720 | +196% |
| Other operating charges | 640/8 | €626 | €821 | +€195 | +31.1% |
| Gross operating margin | 9900 | €7,829 | €29,073 | +€21,244 | +271% |
| Operating profit (loss) | 9901 | €5,817 | €24,147 | +€18,329 | +315% |
| Financial income | 75/76B | €20 | €1 | -€18 | -93.0% |
| Recurring financial income | 75 | €20 | €1 | -€18 | -93.0% |
| Financial charges | 65/66B | €198 | €158 | -€40 | -20.3% |
| Recurring financial charges | 65 | €198 | €158 | -€40 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €5,639 | €23,990 | +€18,352 | +325% |
| Income taxes | 67/77 | €5,429 | €12,101 | +€6,673 | +123% |
| Profit (loss) for the period | 9904 | €210 | €11,889 | +€11,679 | +5,560% |
| Profit (loss) for the period to be appropriated | 9905 | €210 | €11,889 | +€11,679 | +5,560% |
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 13 October 2026 via checked.be.