MELIS-SOINS: 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-SOINS
Largest movements
- Receivables within one year +€33,187
new in 2025: €33,187
of which Trade receivables: +€31,146
- Intangible fixed assets -€10,000
down €10,000 (-11.1%), from €90,000 to €80,000
- Cash -€3,700
down €3,700 (-19.3%), from €19,195 to €15,495
mainly Other debts (-€83,160) and Receivables within one year (-€33,187)
- Other debts -€83,160
down €83,160 (-98.2%), from €84,658 to €1,498
- Debts after one year +€64,679
new in 2025: €64,679
- Reserves +€20,787
up €20,787 (+177%), from €11,736 to €32,523
- Trade debts +€12,564
up €12,564 (+287%), from €4,375 to €16,939
- Current portion of long-term debt +€11,157
new in 2025: €11,157
- Gross operating margin +€14,203
up €14,203 (+51.1%), from €27,803 to €42,005
- Taxes +€3,339
up €3,339 (+84.9%), from €3,935 to €7,274
- Financial charges +€1,027
up €1,027 (+78.3%), from €1,312 to €2,339
- Other operating charges +€660
up €660 (+80.5%), from €820 to €1,480
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 | €110,303 | €129,795 | +€19,492 | +17.7% |
| Fixed assets | 21/28 | €90,000 | €81,113 | -€8,887 | -9.9% |
| Intangible fixed assets | 21 | €90,000 | €80,000 | -€10,000 | -11.1% |
| Tangible fixed assets | 22/27 | - | €1,113 | +€1,113 | |
| Furniture and vehicles | 24 | - | €1,113 | +€1,113 | |
| Current assets | 29/58 | €20,303 | €48,682 | +€28,378 | +140% |
| Amounts receivable within one year | 40/41 | - | €33,187 | +€33,187 | |
| Trade receivables | 40 | - | €31,146 | +€31,146 | |
| Other amounts receivable | 41 | - | €2,041 | +€2,041 | |
| Cash at bank and in hand | 54/58 | €19,195 | €15,495 | -€3,700 | -19.3% |
| Deferred charges and accrued income | 490/1 | €1,108 | - | -€1,108 | |
| Total equity and liabilities | 10/49 | €110,303 | €129,795 | +€19,492 | +17.7% |
| Equity | 10/15 | €14,736 | €35,523 | +€20,787 | +141% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,736 | €32,523 | +€20,787 | +177% |
| Distributable reserves | 133 | €11,736 | €32,523 | +€20,787 | +177% |
| Amounts payable | 17/49 | €95,567 | €94,272 | -€1,295 | -1.4% |
| Amounts payable after more than one year | 17 | - | €64,679 | +€64,679 | |
| Financial debts | 170/4 | - | €64,679 | +€64,679 | |
| Amounts payable within one year | 42/48 | €95,567 | €29,594 | -€65,974 | -69.0% |
| Current portion of amounts payable after more than one year | 42 | - | €11,157 | +€11,157 | |
| Trade debts | 44 | €4,375 | €16,939 | +€12,564 | +287% |
| Suppliers | 440/4 | €4,375 | €16,939 | +€12,564 | +287% |
| Taxes, remuneration and social security | 45 | €6,535 | - | -€6,535 | |
| Taxes | 450/3 | €3,935 | - | -€3,935 | |
| Remuneration and social security | 454/9 | €2,600 | - | -€2,600 | |
| Other amounts payable | 47/48 | €84,658 | €1,498 | -€83,160 | -98.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,000 | €10,126 | +€126 | +1.3% |
| Other operating charges | 640/8 | €820 | €1,480 | +€660 | +80.5% |
| Gross operating margin | 9900 | €27,803 | €42,005 | +€14,203 | +51.1% |
| Operating profit (loss) | 9901 | €16,983 | €30,400 | +€13,417 | +79.0% |
| Financial charges | 65/66B | €1,312 | €2,339 | +€1,027 | +78.3% |
| Recurring financial charges | 65 | €1,312 | €2,339 | +€1,027 | +78.3% |
| Profit (loss) for the period before taxes | 9903 | €15,671 | €28,061 | +€12,390 | +79.1% |
| Income taxes | 67/77 | €3,935 | €7,274 | +€3,339 | +84.9% |
| Profit (loss) for the period | 9904 | €11,736 | €20,787 | +€9,051 | +77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,736 | €20,787 | +€9,051 | +77.1% |
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 22 October 2026 via checked.be.