MELKMARKT 9: 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.
MELKMARKT 9
Largest movements
- Cash -€14,639
down €14,639 (-53.5%), from €27,384 to €12,745
mainly Net result for the year (-€10,263) and Tax, wage and social debts (-€4,598)
- Tangible fixed assets -€4,905
down €4,905 (-26.8%), from €18,279 to €13,374
- Receivables within one year -€1,996
down €1,996 (-13.4%), from €14,905 to €12,909
of which Other amounts receivable: -€1,252
- Stocks and contracts +€1,815
up €1,815 (+40.0%), from €4,539 to €6,354
- Deferred charges and accrued income -€1,081
down €1,081 (-40.5%), from €2,668 to €1,588
- Profit (loss) carried forward -€10,263
down €10,263 (-10.5%), from -€97,836 to -€108,099
- Tax, wage and social debts -€4,598
down €4,598 (-26.4%), from €17,425 to €12,828
of which Taxes: -€4,366
- Current portion of long-term debt -€1,527
down €1,527 (-59.3%), from €2,574 to €1,047
- Accrued charges and deferred income -€1,500
no longer reported in 2025 (was €1,500)
- Trade debts -€1,198
down €1,198 (-7.7%), from €15,504 to €14,306
- Gross operating margin -€29,881
down €29,881 (-29.0%), from €102,972 to €73,091
- Taxes -€9,188
no longer reported in 2025 (was €9,188)
- Staff costs -€2,239
down €2,239 (-3.1%), from €73,172 to €70,933
- Other operating charges +€1,055
up €1,055 (+115%), from €917 to €1,973
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.
Derived cash bridge
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 | €73,344 | €52,539 | -€20,806 | -28.4% |
| Fixed assets | 21/28 | €23,849 | €18,944 | -€4,905 | -20.6% |
| Tangible fixed assets | 22/27 | €18,279 | €13,374 | -€4,905 | -26.8% |
| Plant, machinery and equipment | 23 | €3,708 | €2,377 | -€1,331 | -35.9% |
| Furniture and vehicles | 24 | €3,954 | €2,034 | -€1,921 | -48.6% |
| Other tangible fixed assets | 26 | €10,617 | €8,963 | -€1,654 | -15.6% |
| Financial fixed assets | 28 | €5,570 | €5,570 | = | 0.0% |
| Current assets | 29/58 | €49,495 | €33,595 | -€15,901 | -32.1% |
| Stocks and contracts in progress | 3 | €4,539 | €6,354 | +€1,815 | +40.0% |
| Stocks | 30/36 | €4,539 | €6,354 | +€1,815 | +40.0% |
| Amounts receivable within one year | 40/41 | €14,905 | €12,909 | -€1,996 | -13.4% |
| Trade receivables | 40 | €7,091 | €6,347 | -€744 | -10.5% |
| Other amounts receivable | 41 | €7,814 | €6,562 | -€1,252 | -16.0% |
| Cash at bank and in hand | 54/58 | €27,384 | €12,745 | -€14,639 | -53.5% |
| Deferred charges and accrued income | 490/1 | €2,668 | €1,588 | -€1,081 | -40.5% |
| Total equity and liabilities | 10/49 | €73,344 | €52,539 | -€20,806 | -28.4% |
| Equity | 10/15 | €6,039 | -€4,224 | -€10,263 | |
| Contributions | 10/11 | €14,480 | €14,480 | = | 0.0% |
| Reserves | 13 | €89,395 | €89,395 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €87,536 | €87,536 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,836 | -€108,099 | -€10,263 | -10.5% |
| Amounts payable | 17/49 | €67,305 | €56,763 | -€10,542 | -15.7% |
| Amounts payable after more than one year | 17 | €1,047 | - | -€1,047 | |
| Financial debts | 170/4 | €1,047 | - | -€1,047 | |
| Amounts payable within one year | 42/48 | €64,758 | €56,763 | -€7,996 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €2,574 | €1,047 | -€1,527 | -59.3% |
| Financial debts | 43 | €3,333 | €3,333 | = | 0.0% |
| Credit institutions | 430/8 | €3,333 | €3,333 | = | 0.0% |
| Trade debts | 44 | €15,504 | €14,306 | -€1,198 | -7.7% |
| Suppliers | 440/4 | €15,504 | €14,306 | -€1,198 | -7.7% |
| Taxes, remuneration and social security | 45 | €17,425 | €12,828 | -€4,598 | -26.4% |
| Taxes | 450/3 | €7,162 | €2,796 | -€4,366 | -61.0% |
| Remuneration and social security | 454/9 | €10,263 | €10,032 | -€231 | -2.3% |
| Other amounts payable | 47/48 | €25,922 | €25,249 | -€673 | -2.6% |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Non-recurring operating income | 76A | €10,950 | - | -€10,950 | |
| Remuneration, social security and pensions | 62 | €73,172 | €70,933 | -€2,239 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,120 | €4,905 | -€215 | -4.2% |
| Other operating charges | 640/8 | €917 | €1,973 | +€1,055 | +115% |
| Gross operating margin | 9900 | €102,972 | €73,091 | -€29,881 | -29.0% |
| Operating profit (loss) | 9901 | €23,763 | -€4,720 | -€28,483 | |
| Financial income | 75/76B | €2 | €369 | +€367 | +20,169% |
| Recurring financial income | 75 | €2 | €369 | +€367 | +20,169% |
| Financial charges | 65/66B | €6,796 | €5,912 | -€883 | -13.0% |
| Recurring financial charges | 65 | €6,796 | €5,912 | -€883 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €16,969 | -€10,263 | -€27,232 | |
| Income taxes | 67/77 | €9,188 | - | -€9,188 | |
| Profit (loss) for the period | 9904 | €7,781 | -€10,263 | -€18,045 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,781 | -€10,263 | -€18,045 |
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 19 October 2026 via checked.be.