MELIS-DEBO: 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-DEBO
Largest movements
- Receivables within one year -€6,250
down €6,250 (-61.6%), from €10,150 to €3,900
of which Trade receivables: -€6,250
- Deferred charges and accrued income -€1,015
down €1,015 (-22.0%), from €4,617 to €3,602
- Cash +€734
new in 2025: €734
mainly Receivables within one year (+€6,250) and Net result for the year (+€5,530)
- Other debts -€12,000
down €12,000 (-11.9%), from €100,500 to €88,500
- Profit (loss) carried forward +€5,530
up €5,530 (+5.0%), from -€111,598 to -€106,068
- Gross operating margin -€10,006
down €10,006 (-56.0%), from €17,879 to €7,873
- Financial charges -€268
down €268 (-10.8%), from €2,476 to €2,208
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 | €14,829 | €8,236 | -€6,593 | -44.5% |
| Fixed assets | 21/28 | €62 | - | -€62 | |
| Tangible fixed assets | 22/27 | €62 | €0 | -€62 | -100% |
| Furniture and vehicles | 24 | €62 | - | -€62 | |
| Current assets | 29/58 | €14,767 | €8,236 | -€6,531 | -44.2% |
| Amounts receivable within one year | 40/41 | €10,150 | €3,900 | -€6,250 | -61.6% |
| Trade receivables | 40 | €10,000 | €3,750 | -€6,250 | -62.5% |
| Other amounts receivable | 41 | €150 | €150 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €734 | +€734 | |
| Deferred charges and accrued income | 490/1 | €4,617 | €3,602 | -€1,015 | -22.0% |
| Total equity and liabilities | 10/49 | €14,829 | €8,236 | -€6,593 | -44.5% |
| Equity | 10/15 | -€87,190 | -€81,660 | +€5,530 | +6.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €5,808 | €5,808 | = | 0.0% |
| Distributable reserves | 133 | €5,808 | €5,808 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,598 | -€106,068 | +€5,530 | +5.0% |
| Amounts payable | 17/49 | €102,019 | €89,896 | -€12,123 | -11.9% |
| Amounts payable within one year | 42/48 | €102,019 | €89,896 | -€12,123 | -11.9% |
| Trade debts | 44 | €863 | €805 | -€58 | -6.7% |
| Suppliers | 440/4 | €863 | €805 | -€58 | -6.7% |
| Taxes, remuneration and social security | 45 | €656 | €591 | -€65 | -9.9% |
| Taxes | 450/3 | €656 | €591 | -€65 | -9.9% |
| Other amounts payable | 47/48 | €100,500 | €88,500 | -€12,000 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91 | €62 | -€29 | -31.9% |
| Gross operating margin | 9900 | €17,879 | €7,873 | -€10,006 | -56.0% |
| Operating profit (loss) | 9901 | €17,788 | €7,811 | -€9,977 | -56.1% |
| Financial charges | 65/66B | €2,476 | €2,208 | -€268 | -10.8% |
| Recurring financial charges | 65 | €2,476 | €2,208 | -€268 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €15,312 | €5,603 | -€9,709 | -63.4% |
| Income taxes | 67/77 | €69 | €73 | +€4 | +5.8% |
| Profit (loss) for the period | 9904 | €15,243 | €5,530 | -€9,713 | -63.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,243 | €5,530 | -€9,713 | -63.7% |
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 18 October 2026 via checked.be.