MELISA: what changed
Two fiscal 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.
MELISA
Largest movements
- Cash -€3,800
down €3,800 (-26.6%), from €14,279 to €10,479
mainly Other debts (-€19,305)
- Other debts -€19,305
down €19,305 (-63.0%), from €30,634 to €11,329
- Trade debts +€9,612
up €9,612 (+323.7%), from €2,970 to €12,582
- Profit (loss) carried forward +€5,661
up €5,661 (+17.0%), from -€33,291 to -€27,630
- Gross operating margin +€25,682
up €25,682, from -€212 to €25,470
- Other operating charges +€4,269
up €4,269 (+233.9%), from €1,825 to €6,094
- Staff costs +€510
up €510 (+3.9%), from €13,095 to €13,606
- Financial charges -€322
down €322 (-74.7%), from €432 to €109
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,440 | €19,479 | -€3,962 | -16.9% |
| Current assets | 29/58 | €23,440 | €19,479 | -€3,962 | -16.9% |
| Amounts receivable within one year | 40/41 | €9,161 | €9,000 | -€161 | -1.8% |
| Other amounts receivable | 41 | €9,161 | €9,000 | -€161 | -1.8% |
| Cash at bank and in hand | 54/58 | €14,279 | €10,479 | -€3,800 | -26.6% |
| Total equity and liabilities | 10/49 | €23,440 | €19,479 | -€3,962 | -16.9% |
| Equity | 10/15 | -€13,515 | -€7,854 | +€5,661 | +41.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,226 | €1,226 | = | 0.0% |
| Distributable reserves | 133 | €1,226 | €1,226 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,291 | -€27,630 | +€5,661 | +17.0% |
| Amounts payable | 17/49 | €36,955 | €27,333 | -€9,622 | -26.0% |
| Amounts payable within one year | 42/48 | €36,955 | €27,333 | -€9,622 | -26.0% |
| Trade debts | 44 | €2,970 | €12,582 | +€9,612 | +323.7% |
| Suppliers | 440/4 | €2,970 | €12,582 | +€9,612 | +323.7% |
| Taxes, remuneration and social security | 45 | €3,351 | €3,422 | +€71 | +2.1% |
| Remuneration and social security | 454/9 | €3,351 | €3,422 | +€71 | +2.1% |
| Other amounts payable | 47/48 | €30,634 | €11,329 | -€19,305 | -63.0% |
| Remuneration, social security and pensions | 62 | €13,095 | €13,606 | +€510 | +3.9% |
| Other operating charges | 640/8 | €1,825 | €6,094 | +€4,269 | +233.9% |
| Gross operating margin | 9900 | -€212 | €25,470 | +€25,682 | |
| Operating profit (loss) | 9901 | -€15,133 | €5,770 | +€20,903 | |
| Financial charges | 65/66B | €432 | €109 | -€322 | -74.7% |
| Recurring financial charges | 65 | €432 | €109 | -€322 | -74.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,565 | €5,661 | +€21,225 | |
| Profit (loss) for the period | 9904 | -€15,565 | €5,661 | +€21,225 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,565 | €5,661 | +€21,225 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.