MELISA CONCEPT: 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.
MELISA CONCEPT
Largest movements
- Tangible fixed assets -€16,612
down €16,612 (-6.5%), from €255,761 to €239,149
of which Furniture and vehicles: -€13,592
- Stocks and contracts +€4,974
up €4,974 (+7.7%), from €64,285 to €69,259
- Deferred charges and accrued income -€3,948
down €3,948 (-38.5%), from €10,266 to €6,318
- Other debts +€44,375
up €44,375 (+48.8%), from €91,019 to €135,394
- Debts after one year -€22,442
down €22,442 (-11.6%), from €194,196 to €171,754
of which Financial debts: -€22,442
- Advances received -€17,136
no longer reported in 2025 (was €17,136)
- Accrued charges and deferred income -€9,018
no longer reported in 2025 (was €9,018)
- Trade debts -€6,189
down €6,189 (-82.3%), from €7,524 to €1,335
- Gross operating margin +€14,219
up €14,219 (+18.5%), from €76,753 to €90,972
- Depreciation -€6,273
down €6,273 (-20.2%), from €31,092 to €24,819
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 | €378,026 | €361,129 | -€16,897 | -4.5% |
| Fixed assets | 21/28 | €257,861 | €241,249 | -€16,612 | -6.4% |
| Tangible fixed assets | 22/27 | €255,761 | €239,149 | -€16,612 | -6.5% |
| Land and buildings | 22 | €214,894 | €212,975 | -€1,919 | -0.9% |
| Plant, machinery and equipment | 23 | €9,081 | €8,025 | -€1,057 | -11.6% |
| Furniture and vehicles | 24 | €31,555 | €17,963 | -€13,592 | -43.1% |
| Other tangible fixed assets | 26 | €230 | €186 | -€45 | -19.4% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €120,165 | €119,880 | -€285 | -0.2% |
| Stocks and contracts in progress | 3 | €64,285 | €69,259 | +€4,974 | +7.7% |
| Stocks | 30/36 | €64,285 | €69,259 | +€4,974 | +7.7% |
| Amounts receivable within one year | 40/41 | €16,662 | €18,504 | +€1,842 | +11.1% |
| Trade receivables | 40 | €16,662 | €18,504 | +€1,842 | +11.1% |
| Cash at bank and in hand | 54/58 | €28,952 | €25,799 | -€3,153 | -10.9% |
| Deferred charges and accrued income | 490/1 | €10,266 | €6,318 | -€3,948 | -38.5% |
| Total equity and liabilities | 10/49 | €378,026 | €361,129 | -€16,897 | -4.5% |
| Equity | 10/15 | €21,673 | €18,142 | -€3,531 | -16.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €8,860 | €8,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €413 | -€3,118 | -€3,531 | |
| Amounts payable | 17/49 | €356,353 | €342,987 | -€13,366 | -3.8% |
| Amounts payable after more than one year | 17 | €194,196 | €171,754 | -€22,442 | -11.6% |
| Financial debts | 170/4 | €71,196 | €48,754 | -€22,442 | -31.5% |
| Other amounts payable | 178/9 | €123,000 | €123,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €153,139 | €171,232 | +€18,094 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €24,685 | €22,298 | -€2,387 | -9.7% |
| Trade debts | 44 | €7,524 | €1,335 | -€6,189 | -82.3% |
| Suppliers | 440/4 | €7,524 | €1,335 | -€6,189 | -82.3% |
| Advances received on contracts in progress | 46 | €17,136 | - | -€17,136 | |
| Taxes, remuneration and social security | 45 | €12,775 | €12,206 | -€569 | -4.5% |
| Taxes | 450/3 | €4,208 | €2,940 | -€1,268 | -30.1% |
| Remuneration and social security | 454/9 | €8,566 | €9,266 | +€700 | +8.2% |
| Other amounts payable | 47/48 | €91,019 | €135,394 | +€44,375 | +48.8% |
| Accrued charges and deferred income | 492/3 | €9,018 | - | -€9,018 | |
| Non-recurring operating income | 76A | - | €11,312 | +€11,312 | |
| Remuneration, social security and pensions | 62 | €61,184 | €61,837 | +€653 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,092 | €24,819 | -€6,273 | -20.2% |
| Other operating charges | 640/8 | €2,654 | €2,231 | -€423 | -15.9% |
| Non-recurring operating charges | 66A | - | €3,250 | +€3,250 | |
| Gross operating margin | 9900 | €76,753 | €90,972 | +€14,219 | +18.5% |
| Operating profit (loss) | 9901 | -€18,177 | -€1,165 | +€17,012 | +93.6% |
| Financial charges | 65/66B | €2,195 | €2,317 | +€121 | +5.5% |
| Recurring financial charges | 65 | €2,195 | €2,317 | +€121 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | -€20,372 | -€3,481 | +€16,891 | +82.9% |
| Income taxes | 67/77 | €272 | €50 | -€222 | -81.8% |
| Profit (loss) for the period | 9904 | -€20,644 | -€3,531 | +€17,113 | +82.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,644 | -€3,531 | +€17,113 | +82.9% |
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 29 October 2026 via checked.be.