MELISSA COP: 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 COP
Largest movements
- Receivables within one year -€8,658
down €8,658 (-62.9%), from €13,767 to €5,109
of which Trade receivables: -€8,670
- Cash -€5,906
down €5,906 (-22.9%), from €25,782 to €19,877
mainly Net result for the year (-€9,362) and Tax, wage and social debts (-€5,773)
- Tangible fixed assets -€902
down €902 (-40.7%), from €2,214 to €1,312
- Profit (loss) carried forward -€9,362
new in 2025: -€9,362
- Tax, wage and social debts -€5,773
down €5,773 (-98.2%), from €5,876 to €103
- Trade debts -€605
down €605 (-100.0%), from €605 to €0
- Gross operating margin -€48,018
down €48,018, from €39,941 to -€8,078
- Taxes -€11,773
down €11,773 (-99.1%), from €11,876 to €103
- Depreciation +€410
up €410 (+83.3%), from €492 to €902
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 | €41,763 | €26,298 | -€15,465 | -37.0% |
| Fixed assets | 21/28 | €2,214 | €1,312 | -€902 | -40.7% |
| Tangible fixed assets | 22/27 | €2,214 | €1,312 | -€902 | -40.7% |
| Furniture and vehicles | 24 | €2,214 | €1,312 | -€902 | -40.7% |
| Current assets | 29/58 | €39,549 | €24,986 | -€14,563 | -36.8% |
| Amounts receivable within one year | 40/41 | €13,767 | €5,109 | -€8,658 | -62.9% |
| Trade receivables | 40 | €13,767 | €5,097 | -€8,670 | -63.0% |
| Other amounts receivable | 41 | - | €12 | +€12 | |
| Cash at bank and in hand | 54/58 | €25,782 | €19,877 | -€5,906 | -22.9% |
| Total equity and liabilities | 10/49 | €41,763 | €26,298 | -€15,465 | -37.0% |
| Equity | 10/15 | €35,052 | €25,690 | -€9,362 | -26.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €32,552 | €32,552 | = | 0.0% |
| Distributable reserves | 133 | €32,552 | €32,552 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,362 | -€9,362 | |
| Amounts payable | 17/49 | €6,711 | €608 | -€6,103 | -90.9% |
| Amounts payable within one year | 42/48 | €6,711 | €608 | -€6,103 | -90.9% |
| Trade debts | 44 | €605 | €0 | -€605 | -100.0% |
| Suppliers | 440/4 | €605 | €0 | -€605 | -100.0% |
| Taxes, remuneration and social security | 45 | €5,876 | €103 | -€5,773 | -98.2% |
| Taxes | 450/3 | €5,876 | €103 | -€5,773 | -98.2% |
| Other amounts payable | 47/48 | €229 | €505 | +€276 | +120.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €492 | €902 | +€410 | +83.3% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €39,941 | -€8,078 | -€48,018 | |
| Operating profit (loss) | 9901 | €39,331 | -€9,100 | -€48,430 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €140 | €160 | +€20 | +14.3% |
| Recurring financial charges | 65 | €140 | €160 | +€20 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €39,193 | -€9,259 | -€48,452 | |
| Income taxes | 67/77 | €11,876 | €103 | -€11,773 | -99.1% |
| Profit (loss) for the period | 9904 | €27,317 | -€9,362 | -€36,679 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,317 | -€9,362 | -€36,679 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.