MELIS & MELIS: what changed
What changed
MELIS & MELIS
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€14,859
2024 · -€5,294+€20,153
Equity
€23,070
2024 · €8,211+€14,859
Cash
€20,084
2024 · €7,637+€12,447
Balance sheet total
€27,658
2024 · €14,775+€12,884
Largest movements
Assets
- Cash +€12,447
up €12,447 (+163%), from €7,637 to €20,084
mainly Net result for the year (+€14,859) and Receivables within one year (+€670)
- Deferred charges and accrued income +€787
up €787 (+105%), from €747 to €1,533
- Receivables within one year -€670
down €670 (-81.9%), from €818 to €148
of which Other amounts receivable: -€407
- Tangible fixed assets +€395
up €395 (+196%), from €202 to €597
of which Furniture and vehicles: +€504
Equity and liabilities
- Profit (loss) carried forward +€14,859
up €14,859, from -€12,249 to €2,610
- Other debts -€1,540
down €1,540 (-97.4%), from €1,582 to €42
Income statement
- Gross operating margin +€21,844
up €21,844, from -€4,699 to €17,145
- Other operating charges +€1,544
up €1,544 (+306%), from €505 to €2,050
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€5,294
Gross operating margin
+€21,844
Depreciation
-€8
Other operating charges
-€1,544
Financial income
+€10
Financial charges
-€148
Result 2025
€14,859
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€12,960
Investment
-€512
Financing
€0
Cash 2024
€7,637
From operations (derived)
+€12,960
Net result for the year
+€14,859
Depreciation
+€117
Receivables after one year
+€134
Stocks and contracts
-€59
Receivables within one year
+€670
Deferred charges and accrued income
-€787
Trade debts
-€232
Tax, wage and social debts
-€204
Other debts
-€1,540
Investment (derived)
-€512
Investment in fixed assets (net)
-€512
Cash 2025
€20,084
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,775 | €27,658 | +€12,884 | +87.2% |
| Fixed assets | 21/28 | €202 | €597 | +€395 | +196% |
| Tangible fixed assets | 22/27 | €202 | €597 | +€395 | +196% |
| Plant, machinery and equipment | 23 | €202 | €92 | -€110 | -54.2% |
| Furniture and vehicles | 24 | - | €504 | +€504 | |
| Current assets | 29/58 | €14,573 | €27,061 | +€12,489 | +85.7% |
| Amounts receivable after more than one year | 29 | €4,750 | €4,616 | -€134 | -2.8% |
| Other amounts receivable | 291 | €4,750 | €4,616 | -€134 | -2.8% |
| Stocks and contracts in progress | 3 | €621 | €681 | +€59 | +9.5% |
| Stocks | 30/36 | €621 | €681 | +€59 | +9.5% |
| Amounts receivable within one year | 40/41 | €818 | €148 | -€670 | -81.9% |
| Trade receivables | 40 | €264 | €0 | -€264 | -100% |
| Other amounts receivable | 41 | €554 | €148 | -€407 | -73.3% |
| Cash at bank and in hand | 54/58 | €7,637 | €20,084 | +€12,447 | +163% |
| Deferred charges and accrued income | 490/1 | €747 | €1,533 | +€787 | +105% |
| Total equity and liabilities | 10/49 | €14,775 | €27,658 | +€12,884 | +87.2% |
| Equity | 10/15 | €8,211 | €23,070 | +€14,859 | +181% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,249 | €2,610 | +€14,859 | |
| Amounts payable | 17/49 | €6,564 | €4,588 | -€1,976 | -30.1% |
| Amounts payable within one year | 42/48 | €6,564 | €4,588 | -€1,976 | -30.1% |
| Trade debts | 44 | €2,311 | €2,079 | -€232 | -10.0% |
| Suppliers | 440/4 | €2,311 | €2,079 | -€232 | -10.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,671 | €2,467 | -€204 | -7.6% |
| Taxes | 450/3 | €2,671 | €2,467 | -€204 | -7.6% |
| Other amounts payable | 47/48 | €1,582 | €42 | -€1,540 | -97.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110 | €117 | +€8 | +7.3% |
| Other operating charges | 640/8 | €505 | €2,050 | +€1,544 | +306% |
| Gross operating margin | 9900 | -€4,699 | €17,145 | +€21,844 | |
| Operating profit (loss) | 9901 | -€5,313 | €14,978 | +€20,292 | |
| Financial income | 75/76B | €135 | €145 | +€10 | +7.5% |
| Recurring financial income | 75 | €135 | €145 | +€10 | +7.5% |
| Financial charges | 65/66B | €116 | €264 | +€148 | +128% |
| Recurring financial charges | 65 | €116 | €264 | +€148 | +128% |
| Profit (loss) for the period before taxes | 9903 | -€5,294 | €14,859 | +€20,153 | |
| Profit (loss) for the period | 9904 | -€5,294 | €14,859 | +€20,153 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,294 | €14,859 | +€20,153 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.