MELIS HOME: 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 HOME
Largest movements
- Stocks and contracts -€70,025
down €70,025 (-39.5%), from €177,229 to €107,204
- Receivables within one year +€34,230
new in 2025: €34,230
- Cash +€4,815
up €4,815 (+119%), from €4,062 to €8,877
mainly Stocks and contracts (+€70,025) and Tax, wage and social debts (+€15,502)
- Deferred charges and accrued income -€3,362
no longer reported in 2025 (was €3,362)
- Trade debts -€54,114
down €54,114 (-39.4%), from €137,422 to €83,309
- Tax, wage and social debts +€15,502
up €15,502 (+50.3%), from €30,789 to €46,291
of which Taxes: +€7,985
- Profit (loss) carried forward +€5,628
up €5,628, from -€3,170 to €2,458
- Gross operating margin +€14,549
up €14,549 (+25.3%), from €57,596 to €72,145
- Staff costs +€5,864
up €5,864 (+11.3%), from €51,937 to €57,800
- Taxes +€4,118
new in 2025: €4,118
- Depreciation +€2,322
up €2,322 (+293%), from €792 to €3,114
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 | €190,041 | €157,058 | -€32,983 | -17.4% |
| Formation expenses | 20 | €633 | €375 | -€258 | -40.8% |
| Fixed assets | 21/28 | €4,755 | €6,372 | +€1,616 | +34.0% |
| Tangible fixed assets | 22/27 | €4,755 | €6,372 | +€1,616 | +34.0% |
| Furniture and vehicles | 24 | €4,755 | €6,372 | +€1,616 | +34.0% |
| Current assets | 29/58 | €184,653 | €150,312 | -€34,342 | -18.6% |
| Stocks and contracts in progress | 3 | €177,229 | €107,204 | -€70,025 | -39.5% |
| Stocks | 30/36 | €177,229 | €107,204 | -€70,025 | -39.5% |
| Amounts receivable within one year | 40/41 | - | €34,230 | +€34,230 | |
| Trade receivables | 40 | - | €34,230 | +€34,230 | |
| Cash at bank and in hand | 54/58 | €4,062 | €8,877 | +€4,815 | +119% |
| Deferred charges and accrued income | 490/1 | €3,362 | - | -€3,362 | |
| Total equity and liabilities | 10/49 | €190,041 | €157,058 | -€32,983 | -17.4% |
| Equity | 10/15 | €21,830 | €27,458 | +€5,628 | +25.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Contributions outside capital | 11 | €25,000 | - | -€25,000 | |
| Other | 1109/19 | €25,000 | - | -€25,000 | |
| Profit (loss) carried forward | 14 | -€3,170 | €2,458 | +€5,628 | |
| Amounts payable | 17/49 | €168,211 | €129,600 | -€38,612 | -23.0% |
| Amounts payable within one year | 42/48 | €168,211 | €129,600 | -€38,612 | -23.0% |
| Trade debts | 44 | €137,422 | €83,309 | -€54,114 | -39.4% |
| Suppliers | 440/4 | €137,422 | €83,309 | -€54,114 | -39.4% |
| Taxes, remuneration and social security | 45 | €30,789 | €46,291 | +€15,502 | +50.3% |
| Taxes | 450/3 | €19,536 | €27,521 | +€7,985 | +40.9% |
| Remuneration and social security | 454/9 | €11,253 | €18,770 | +€7,517 | +66.8% |
| Remuneration, social security and pensions | 62 | €51,937 | €57,800 | +€5,864 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €792 | €3,114 | +€2,322 | +293% |
| Other operating charges | 640/8 | €814 | €1,293 | +€479 | +58.8% |
| Gross operating margin | 9900 | €57,596 | €72,145 | +€14,549 | +25.3% |
| Operating profit (loss) | 9901 | €4,054 | €9,938 | +€5,884 | +145% |
| Financial charges | 65/66B | €170 | €192 | +€22 | +12.7% |
| Recurring financial charges | 65 | €170 | €192 | +€22 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €3,884 | €9,746 | +€5,862 | +151% |
| Income taxes | 67/77 | - | €4,118 | +€4,118 | |
| Profit (loss) for the period | 9904 | €3,884 | €5,628 | +€1,744 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,884 | €5,628 | +€1,744 | +44.9% |
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.