Melissa: 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.
Melissa
Largest movements
- Receivables within one year -€104,870
down €104,870 (-41.8%), from €250,817 to €145,947
of which Trade receivables: -€164,470
- Tangible fixed assets +€2,708
up €2,708 (+536.3%), from €505 to €3,213
of which Furniture and vehicles: +€2,356
- Trade debts -€67,069
down €67,069 (-38.4%), from €174,875 to €107,806
- Profit (loss) carried forward -€34,669
down €34,669 (-93.8%), from €36,979 to €2,310
- Tax, wage and social debts -€10,786
down €10,786 (-25.0%), from €43,184 to €32,398
of which Remuneration and social security: -€8,786
- Other debts +€8,745
new in 2025: €8,745
- Staff costs +€22,039
up €22,039 (+31.2%), from €70,721 to €92,759
- Gross operating margin -€11,925
down €11,925 (-15.7%), from €75,843 to €63,918
- Other operating charges +€3,797
up €3,797 (+137.1%), from €2,770 to €6,566
- Financial charges +€1,098
up €1,098 (+277.2%), from €396 to €1,494
- Financial income +€1,018
up €1,018 (+54.7%), from €1,861 to €2,879
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.
Cash bridge derived
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 | €260,038 | €156,258 | -€103,779 | -39.9% |
| Fixed assets | 21/28 | €505 | €3,213 | +€2,708 | +536.3% |
| Tangible fixed assets | 22/27 | €505 | €3,213 | +€2,708 | +536.3% |
| Plant, machinery and equipment | 23 | €505 | €857 | +€352 | +69.8% |
| Furniture and vehicles | 24 | - | €2,356 | +€2,356 | |
| Current assets | 29/58 | €259,533 | €153,045 | -€106,488 | -41.0% |
| Stocks and contracts in progress | 3 | €8,513 | €6,632 | -€1,881 | -22.1% |
| Stocks | 30/36 | €8,513 | €6,632 | -€1,881 | -22.1% |
| Amounts receivable within one year | 40/41 | €250,817 | €145,947 | -€104,870 | -41.8% |
| Trade receivables | 40 | €240,343 | €75,872 | -€164,470 | -68.4% |
| Other amounts receivable | 41 | €10,475 | €70,075 | +€59,600 | +569.0% |
| Cash at bank and in hand | 54/58 | €202 | €465 | +€263 | +130.3% |
| Total equity and liabilities | 10/49 | €260,038 | €156,258 | -€103,779 | -39.9% |
| Equity | 10/15 | €41,979 | €7,310 | -€34,669 | -82.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,979 | €2,310 | -€34,669 | -93.8% |
| Amounts payable | 17/49 | €218,059 | €148,948 | -€69,111 | -31.7% |
| Amounts payable within one year | 42/48 | €218,059 | €148,948 | -€69,111 | -31.7% |
| Trade debts | 44 | €174,875 | €107,806 | -€67,069 | -38.4% |
| Suppliers | 440/4 | €174,875 | €107,806 | -€67,069 | -38.4% |
| Taxes, remuneration and social security | 45 | €43,184 | €32,398 | -€10,786 | -25.0% |
| Taxes | 450/3 | €9,875 | €7,875 | -€2,000 | -20.3% |
| Remuneration and social security | 454/9 | €33,309 | €24,523 | -€8,786 | -26.4% |
| Other amounts payable | 47/48 | - | €8,745 | +€8,745 | |
| Remuneration, social security and pensions | 62 | €70,721 | €92,759 | +€22,039 | +31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €341 | €647 | +€306 | +89.6% |
| Other operating charges | 640/8 | €2,770 | €6,566 | +€3,797 | +137.1% |
| Gross operating margin | 9900 | €75,843 | €63,918 | -€11,925 | -15.7% |
| Operating profit (loss) | 9901 | €2,011 | -€36,054 | -€38,066 | |
| Financial income | 75/76B | €1,861 | €2,879 | +€1,018 | +54.7% |
| Recurring financial income | 75 | €1,861 | €2,879 | +€1,018 | +54.7% |
| Financial charges | 65/66B | €396 | €1,494 | +€1,098 | +277.2% |
| Recurring financial charges | 65 | €396 | €1,494 | +€1,098 | +277.2% |
| Profit (loss) for the period before taxes | 9903 | €3,477 | -€34,669 | -€38,146 | |
| Income taxes | 67/77 | €945 | €0 | -€945 | -100.0% |
| Profit (loss) for the period | 9904 | €2,532 | -€34,669 | -€37,201 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,532 | -€34,669 | -€37,201 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.