MELISSE: 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.
MELISSE
Largest movements
- Cash +€21,108
up €21,108 (+459.6%), from €4,593 to €25,701
mainly Net result for the year (+€19,134) and Receivables within one year (+€12,098)
- Receivables within one year -€12,098
down €12,098 (-44.5%), from €27,189 to €15,091
of which Trade receivables: -€12,088
- Tangible fixed assets +€957
up €957 (+21.0%), from €4,563 to €5,520
of which Furniture and vehicles: +€834
- Profit (loss) carried forward +€19,134
up €19,134 (+44.9%), from -€42,635 to -€23,501
- Trade debts -€4,068
down €4,068 (-72.3%), from €5,629 to €1,561
- Other debts -€2,249
down €2,249 (-7.4%), from €30,336 to €28,087
- Tax, wage and social debts -€2,113
down €2,113 (-27.5%), from €7,694 to €5,582
of which Taxes: -€2,380
- Short-term financial debts -€861
down €861 (-100.0%), from €861 to €0
- Gross operating margin -€16,691
down €16,691 (-30.4%), from €54,905 to €38,214
- Taxes +€6,767
up €6,767 (+932.6%), from €726 to €7,492
- Staff costs +€2,603
up €2,603 (+52.3%), from €4,974 to €7,577
- Other operating charges -€1,257
down €1,257 (-66.3%), from €1,897 to €640
- Depreciation +€633
up €633 (+27.9%), from €2,268 to €2,901
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 | €38,345 | €48,226 | +€9,882 | +25.8% |
| Fixed assets | 21/28 | €5,613 | €6,570 | +€957 | +17.1% |
| Tangible fixed assets | 22/27 | €4,563 | €5,520 | +€957 | +21.0% |
| Plant, machinery and equipment | 23 | €1,481 | €1,604 | +€123 | +8.3% |
| Furniture and vehicles | 24 | €3,082 | €3,916 | +€834 | +27.1% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €32,732 | €41,656 | +€8,924 | +27.3% |
| Amounts receivable within one year | 40/41 | €27,189 | €15,091 | -€12,098 | -44.5% |
| Trade receivables | 40 | €27,179 | €15,091 | -€12,088 | -44.5% |
| Other amounts receivable | 41 | €10 | €0 | -€10 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,593 | €25,701 | +€21,108 | +459.6% |
| Deferred charges and accrued income | 490/1 | €950 | €864 | -€86 | -9.1% |
| Total equity and liabilities | 10/49 | €38,345 | €48,226 | +€9,882 | +25.8% |
| Equity | 10/15 | -€6,175 | €12,958 | +€19,134 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,859 | €17,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,000 | €16,000 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,635 | -€23,501 | +€19,134 | +44.9% |
| Amounts payable | 17/49 | €44,520 | €35,268 | -€9,252 | -20.8% |
| Amounts payable within one year | 42/48 | €44,520 | €35,229 | -€9,291 | -20.9% |
| Financial debts | 43 | €861 | €0 | -€861 | -100.0% |
| Credit institutions | 430/8 | €861 | €0 | -€861 | -100.0% |
| Trade debts | 44 | €5,629 | €1,561 | -€4,068 | -72.3% |
| Suppliers | 440/4 | €5,629 | €1,561 | -€4,068 | -72.3% |
| Taxes, remuneration and social security | 45 | €7,694 | €5,582 | -€2,113 | -27.5% |
| Taxes | 450/3 | €7,183 | €4,804 | -€2,380 | -33.1% |
| Remuneration and social security | 454/9 | €511 | €778 | +€267 | +52.3% |
| Other amounts payable | 47/48 | €30,336 | €28,087 | -€2,249 | -7.4% |
| Accrued charges and deferred income | 492/3 | - | €39 | +€39 | |
| Non-recurring operating income | 76A | €17,911 | €3,000 | -€14,911 | -83.3% |
| Remuneration, social security and pensions | 62 | €4,974 | €7,577 | +€2,603 | +52.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,268 | €2,901 | +€633 | +27.9% |
| Other operating charges | 640/8 | €1,897 | €640 | -€1,257 | -66.3% |
| Gross operating margin | 9900 | €54,905 | €38,214 | -€16,691 | -30.4% |
| Operating profit (loss) | 9901 | €45,766 | €27,097 | -€18,669 | -40.8% |
| Financial income | 75/76B | €10 | €65 | +€55 | +551.1% |
| Recurring financial income | 75 | €10 | €65 | +€55 | +551.1% |
| Financial charges | 65/66B | €523 | €535 | +€12 | +2.4% |
| Recurring financial charges | 65 | €523 | €325 | -€198 | -37.9% |
| Non-recurring financial charges | 66B | - | €211 | +€211 | |
| Profit (loss) for the period before taxes | 9903 | €45,253 | €26,626 | -€18,627 | -41.2% |
| Income taxes | 67/77 | €726 | €7,492 | +€6,767 | +932.6% |
| Profit (loss) for the period | 9904 | €44,527 | €19,134 | -€25,393 | -57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,527 | €19,134 | -€25,393 | -57.0% |
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 6 October 2026 via checked.be.