MELIUS CONSULTING: 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.
MELIUS CONSULTING
Largest movements
- Cash +€20,511
up €20,511 (+27.0%), from €75,915 to €96,426
mainly Net result for the year (+€19,651) and Tax, wage and social debts (+€5,731)
- Tangible fixed assets +€7,825
up €7,825 (+818.5%), from €956 to €8,781
- Receivables within one year -€4,439
down €4,439 (-42.3%), from €10,505 to €6,065
of which Trade receivables: -€8,112
- Profit (loss) carried forward +€19,651
up €19,651 (+35.5%), from €55,310 to €74,961
- Tax, wage and social debts +€5,731
up €5,731 (+55.4%), from €10,338 to €16,070
- Other debts -€2,571
down €2,571 (-43.9%), from €5,862 to €3,291
- Trade debts +€1,658
up €1,658 (+173.3%), from €957 to €2,615
- Gross operating margin +€8,862
up €8,862 (+40.5%), from €21,868 to €30,730
- Taxes +€2,422
up €2,422 (+37.7%), from €6,426 to €8,848
- Depreciation +€604
up €604 (+70.7%), from €855 to €1,459
- Other operating charges +€316
up €316 (+147.8%), from €214 to €530
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 | €91,067 | €115,536 | +€24,469 | +26.9% |
| Fixed assets | 21/28 | €956 | €8,781 | +€7,825 | +818.5% |
| Tangible fixed assets | 22/27 | €956 | €8,781 | +€7,825 | +818.5% |
| Furniture and vehicles | 24 | €956 | €8,781 | +€7,825 | +818.5% |
| Current assets | 29/58 | €90,111 | €106,755 | +€16,644 | +18.5% |
| Stocks and contracts in progress | 3 | €2,795 | €3,484 | +€689 | +24.6% |
| Stocks | 30/36 | €2,795 | €3,484 | +€689 | +24.6% |
| Amounts receivable within one year | 40/41 | €10,505 | €6,065 | -€4,439 | -42.3% |
| Trade receivables | 40 | €8,626 | €514 | -€8,112 | -94.0% |
| Other amounts receivable | 41 | €1,878 | €5,551 | +€3,673 | +195.5% |
| Cash at bank and in hand | 54/58 | €75,915 | €96,426 | +€20,511 | +27.0% |
| Deferred charges and accrued income | 490/1 | €896 | €780 | -€116 | -13.0% |
| Total equity and liabilities | 10/49 | €91,067 | €115,536 | +€24,469 | +26.9% |
| Equity | 10/15 | €73,910 | €93,561 | +€19,651 | +26.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,310 | €74,961 | +€19,651 | +35.5% |
| Amounts payable | 17/49 | €17,157 | €21,975 | +€4,818 | +28.1% |
| Amounts payable within one year | 42/48 | €17,157 | €21,975 | +€4,818 | +28.1% |
| Trade debts | 44 | €957 | €2,615 | +€1,658 | +173.3% |
| Suppliers | 440/4 | €957 | €2,615 | +€1,658 | +173.3% |
| Taxes, remuneration and social security | 45 | €10,338 | €16,070 | +€5,731 | +55.4% |
| Taxes | 450/3 | €10,338 | €16,070 | +€5,731 | +55.4% |
| Other amounts payable | 47/48 | €5,862 | €3,291 | -€2,571 | -43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €855 | €1,459 | +€604 | +70.7% |
| Other operating charges | 640/8 | €214 | €530 | +€316 | +147.8% |
| Gross operating margin | 9900 | €21,868 | €30,730 | +€8,862 | +40.5% |
| Operating profit (loss) | 9901 | €20,799 | €28,742 | +€7,942 | +38.2% |
| Financial charges | 65/66B | €448 | €243 | -€205 | -45.8% |
| Recurring financial charges | 65 | €448 | €243 | -€205 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | €20,352 | €28,499 | +€8,147 | +40.0% |
| Income taxes | 67/77 | €6,426 | €8,848 | +€2,422 | +37.7% |
| Profit (loss) for the period | 9904 | €13,926 | €19,651 | +€5,725 | +41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,926 | €19,651 | +€5,725 | +41.1% |
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 12 October 2026 via checked.be.