Melis Mgmt: 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 Mgmt
Largest movements
- Cash +€82,590
up €82,590 (+51.7%), from €159,846 to €242,436
mainly Net result for the year (+€77,017) and Tax, wage and social debts (+€6,113)
- Tangible fixed assets -€4,180
down €4,180 (-14.8%), from €28,287 to €24,108
of which Furniture and vehicles: -€2,502
- Reserves +€76,184
up €76,184 (+41.4%), from €184,239 to €260,422
- Tax, wage and social debts +€6,113
up €6,113 (+36.3%), from €16,853 to €22,967
of which Taxes: +€3,092
No income-statement line moved by more than 1% of the activity.
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 | €206,489 | €287,259 | +€80,770 | +39.1% |
| Fixed assets | 21/28 | €28,287 | €24,108 | -€4,180 | -14.8% |
| Tangible fixed assets | 22/27 | €28,287 | €24,108 | -€4,180 | -14.8% |
| Furniture and vehicles | 24 | €15,614 | €13,112 | -€2,502 | -16.0% |
| Other tangible fixed assets | 26 | €12,673 | €10,995 | -€1,678 | -13.2% |
| Current assets | 29/58 | €178,201 | €263,151 | +€84,950 | +47.7% |
| Amounts receivable within one year | 40/41 | €17,095 | €19,702 | +€2,607 | +15.3% |
| Trade receivables | 40 | €16,295 | €18,778 | +€2,483 | +15.2% |
| Other amounts receivable | 41 | €800 | €924 | +€124 | +15.5% |
| Cash at bank and in hand | 54/58 | €159,846 | €242,436 | +€82,590 | +51.7% |
| Deferred charges and accrued income | 490/1 | €1,261 | €1,013 | -€248 | -19.6% |
| Total equity and liabilities | 10/49 | €206,489 | €287,259 | +€80,770 | +39.1% |
| Equity | 10/15 | €187,239 | €263,422 | +€76,184 | +40.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €184,239 | €260,422 | +€76,184 | +41.4% |
| Distributable reserves | 133 | €184,239 | €260,422 | +€76,184 | +41.4% |
| Amounts payable | 17/49 | €19,250 | €23,837 | +€4,587 | +23.8% |
| Amounts payable within one year | 42/48 | €19,250 | €23,837 | +€4,587 | +23.8% |
| Trade debts | 44 | €1,538 | €37 | -€1,501 | -97.6% |
| Suppliers | 440/4 | €1,538 | €37 | -€1,501 | -97.6% |
| Taxes, remuneration and social security | 45 | €16,853 | €22,967 | +€6,113 | +36.3% |
| Taxes | 450/3 | €16,853 | €19,945 | +€3,092 | +18.3% |
| Remuneration and social security | 454/9 | - | €3,022 | +€3,022 | |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,678 | €4,180 | +€502 | +13.6% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Gross operating margin | 9900 | €114,088 | €113,844 | -€245 | -0.2% |
| Operating profit (loss) | 9901 | €110,292 | €109,144 | -€1,148 | -1.0% |
| Financial income | 75/76B | €39 | €974 | +€935 | +2,424% |
| Recurring financial income | 75 | €39 | €974 | +€935 | +2,424% |
| Financial charges | 65/66B | €3,161 | €3,173 | +€11 | +0.4% |
| Recurring financial charges | 65 | €3,161 | €3,173 | +€11 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €107,170 | €106,945 | -€224 | -0.2% |
| Income taxes | 67/77 | €29,537 | €29,929 | +€391 | +1.3% |
| Profit (loss) for the period | 9904 | €77,632 | €77,017 | -€616 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €77,632 | €77,017 | -€616 | -0.8% |
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 19 October 2026 via checked.be.