Melissius: 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.
Melissius
Largest movements
- Current investments -€125,000
down €125,000 (-100.0%), from €125,000 to €0
- Receivables within one year +€26,251
up €26,251 (+160.6%), from €16,348 to €42,599
of which Other amounts receivable: +€15,928
- Tangible fixed assets -€3,400
down €3,400 (-54.5%), from €6,233 to €2,833
- Reserves -€149,693
down €149,693 (-97.6%), from €153,307 to €3,614
- Other debts +€35,264
new in 2025: €35,264
- Tax, wage and social debts +€8,317
up €8,317 (+100.2%), from €8,304 to €16,621
- Trade debts +€4,026
up €4,026 (+11510.1%), from €35 to €4,061
- Gross operating margin +€4,836
up €4,836 (+9.2%), from €52,648 to €57,484
- Taxes +€2,891
up €2,891 (+30.2%), from €9,579 to €12,470
- Financial income +€1,582
up €1,582 (+15823900.0%), from €0 to €1,582
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 | €163,146 | €61,060 | -€102,086 | -62.6% |
| Fixed assets | 21/28 | €6,233 | €2,833 | -€3,400 | -54.5% |
| Tangible fixed assets | 22/27 | €6,233 | €2,833 | -€3,400 | -54.5% |
| Furniture and vehicles | 24 | €6,233 | €2,833 | -€3,400 | -54.5% |
| Current assets | 29/58 | €156,913 | €58,227 | -€98,686 | -62.9% |
| Amounts receivable within one year | 40/41 | €16,348 | €42,599 | +€26,251 | +160.6% |
| Trade receivables | 40 | €13,024 | €23,347 | +€10,323 | +79.3% |
| Other amounts receivable | 41 | €3,324 | €19,252 | +€15,928 | +479.1% |
| Current investments | 50/53 | €125,000 | €0 | -€125,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €15,280 | €15,628 | +€348 | +2.3% |
| Deferred charges and accrued income | 490/1 | €285 | €0 | -€285 | -100.0% |
| Total equity and liabilities | 10/49 | €163,146 | €61,060 | -€102,086 | -62.6% |
| Equity | 10/15 | €154,807 | €5,114 | -€149,693 | -96.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €153,307 | €3,614 | -€149,693 | -97.6% |
| Distributable reserves | 133 | €153,307 | €3,614 | -€149,693 | -97.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €8,339 | €55,946 | +€47,607 | +570.9% |
| Amounts payable within one year | 42/48 | €8,339 | €55,946 | +€47,607 | +570.9% |
| Trade debts | 44 | €35 | €4,061 | +€4,026 | +11510.1% |
| Suppliers | 440/4 | €35 | €4,061 | +€4,026 | +11510.1% |
| Taxes, remuneration and social security | 45 | €8,304 | €16,621 | +€8,317 | +100.2% |
| Taxes | 450/3 | €8,304 | €16,621 | +€8,317 | +100.2% |
| Other amounts payable | 47/48 | - | €35,264 | +€35,264 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,400 | €3,400 | = | 0.0% |
| Other operating charges | 640/8 | €1,223 | €1,394 | +€171 | +14.0% |
| Gross operating margin | 9900 | €52,648 | €57,484 | +€4,836 | +9.2% |
| Operating profit (loss) | 9901 | €48,026 | €52,690 | +€4,665 | +9.7% |
| Financial income | 75/76B | €0 | €1,582 | +€1,582 | +15823900.0% |
| Recurring financial income | 75 | €0 | €1,582 | +€1,582 | +15823900.0% |
| Financial charges | 65/66B | €132 | €315 | +€184 | +139.5% |
| Recurring financial charges | 65 | €132 | €315 | +€184 | +139.5% |
| Profit (loss) for the period before taxes | 9903 | €47,894 | €53,958 | +€6,064 | +12.7% |
| Income taxes | 67/77 | €9,579 | €12,470 | +€2,891 | +30.2% |
| Profit (loss) for the period | 9904 | €38,315 | €41,487 | +€3,172 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,315 | €41,487 | +€3,172 | +8.3% |
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 2 October 2026 via checked.be.