Melis Arts: 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 Arts
Largest movements
- Receivables within one year +€6,840
new in 2025: €6,840
- Tangible fixed assets -€4,167
no longer reported in 2025 (was €4,167)
- Cash +€2,576
up €2,576 (+18.9%), from €13,616 to €16,193
- Financial fixed assets +€292
new in 2025: €292
- Profit (loss) carried forward -€17,121
down €17,121, from €2,502 to -€14,619
- Other debts +€15,982
up €15,982 (+668%), from €2,392 to €18,375
- Trade debts +€12,003
up €12,003 (+487%), from €2,467 to €14,470
- Debts after one year -€5,016
down €5,016 (-91.8%), from €5,465 to €449
- Tax, wage and social debts -€273
no longer reported in 2025 (was €273)
- Gross operating margin -€18,622
down €18,622, from €9,487 to -€9,135
- Depreciation -€4,167
no longer reported in 2025 (was €4,167)
- Other operating charges -€301
no longer reported in 2025 (was €301)
- Financial charges -€142
down €142 (-33.6%), from €422 to €280
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,783 | €23,325 | +€5,542 | +31.2% |
| Fixed assets | 21/28 | €4,167 | €292 | -€3,875 | -93.0% |
| Tangible fixed assets | 22/27 | €4,167 | - | -€4,167 | |
| Furniture and vehicles | 24 | €4,167 | - | -€4,167 | |
| Financial fixed assets | 28 | - | €292 | +€292 | |
| Current assets | 29/58 | €13,616 | €23,033 | +€9,417 | +69.2% |
| Amounts receivable within one year | 40/41 | - | €6,840 | +€6,840 | |
| Trade receivables | 40 | - | €6,840 | +€6,840 | |
| Cash at bank and in hand | 54/58 | €13,616 | €16,193 | +€2,576 | +18.9% |
| Total equity and liabilities | 10/49 | €17,783 | €23,325 | +€5,542 | +31.2% |
| Equity | 10/15 | €4,502 | -€12,619 | -€17,121 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,502 | -€14,619 | -€17,121 | |
| Amounts payable | 17/49 | €13,281 | €35,944 | +€22,662 | +171% |
| Amounts payable after more than one year | 17 | €5,465 | €449 | -€5,016 | -91.8% |
| Financial debts | 170/4 | €5,465 | €449 | -€5,016 | -91.8% |
| Amounts payable within one year | 42/48 | €7,816 | €35,494 | +€27,678 | +354% |
| Current portion of amounts payable after more than one year | 42 | €2,684 | €2,650 | -€34 | -1.3% |
| Trade debts | 44 | €2,467 | €14,470 | +€12,003 | +487% |
| Suppliers | 440/4 | €2,467 | €14,470 | +€12,003 | +487% |
| Taxes, remuneration and social security | 45 | €273 | - | -€273 | |
| Taxes | 450/3 | €273 | - | -€273 | |
| Other amounts payable | 47/48 | €2,392 | €18,375 | +€15,982 | +668% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,167 | - | -€4,167 | |
| Other operating charges | 640/8 | €301 | - | -€301 | |
| Gross operating margin | 9900 | €9,487 | -€9,135 | -€18,622 | |
| Operating profit (loss) | 9901 | €5,019 | -€9,135 | -€14,154 | |
| Financial income | 75/76B | - | €36 | +€36 | |
| Recurring financial income | 75 | - | €36 | +€36 | |
| Financial charges | 65/66B | €422 | €280 | -€142 | -33.6% |
| Recurring financial charges | 65 | €422 | €280 | -€142 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €4,597 | -€9,379 | -€13,976 | |
| Profit (loss) for the period | 9904 | €4,597 | -€9,379 | -€13,976 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,597 | -€9,379 | -€13,976 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.