MELLAMETAL: 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.
MELLAMETAL
Largest movements
- Cash -€235,588
down €235,588 (-56.6%), from €416,184 to €180,595
mainly Other debts (-€198,000) and Contributions, distributions and other (-€150,000)
- Receivables within one year +€55,834
up €55,834 (+10.9%), from €509,947 to €565,781
of which Other amounts receivable: +€72,700
- Other debts -€198,000
down €198,000 (-56.6%), from €350,000 to €152,000
- Reserves +€149,965
up €149,965 (+109%), from €138,074 to €288,039
of which Distributable reserves: +€149,965
- Trade debts -€114,715
down €114,715 (-29.1%), from €394,767 to €280,051
- Tax, wage and social debts -€16,914
down €16,914 (-75.5%), from €22,414 to €5,500
of which Taxes: -€18,436
- Gross operating margin -€77,135
down €77,135 (-17.7%), from €436,325 to €359,189
- Taxes -€18,421
down €18,421 (-26.9%), from €68,503 to €50,083
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 | €951,692 | €770,591 | -€181,101 | -19.0% |
| Fixed assets | 21/28 | €315 | €315 | = | 0.0% |
| Financial fixed assets | 28 | €315 | €315 | = | 0.0% |
| Current assets | 29/58 | €951,377 | €770,276 | -€181,101 | -19.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €509,947 | €565,781 | +€55,834 | +10.9% |
| Trade receivables | 40 | €463,114 | €446,248 | -€16,866 | -3.6% |
| Other amounts receivable | 41 | €46,833 | €119,533 | +€72,700 | +155% |
| Cash at bank and in hand | 54/58 | €416,184 | €180,595 | -€235,588 | -56.6% |
| Deferred charges and accrued income | 490/1 | €25,246 | €23,900 | -€1,347 | -5.3% |
| Total equity and liabilities | 10/49 | €951,692 | €770,591 | -€181,101 | -19.0% |
| Equity | 10/15 | €183,074 | €333,039 | +€149,965 | +81.9% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €138,074 | €288,039 | +€149,965 | +109% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €37 | €37 | = | 0.0% |
| Distributable reserves | 133 | €138,037 | €288,002 | +€149,965 | +109% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €768,618 | €437,552 | -€331,067 | -43.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €767,181 | €437,552 | -€329,629 | -43.0% |
| Trade debts | 44 | €394,767 | €280,051 | -€114,715 | -29.1% |
| Suppliers | 440/4 | €394,767 | €280,051 | -€114,715 | -29.1% |
| Taxes, remuneration and social security | 45 | €22,414 | €5,500 | -€16,914 | -75.5% |
| Taxes | 450/3 | €18,500 | €64 | -€18,436 | -99.7% |
| Remuneration and social security | 454/9 | €3,914 | €5,436 | +€1,522 | +38.9% |
| Other amounts payable | 47/48 | €350,000 | €152,000 | -€198,000 | -56.6% |
| Accrued charges and deferred income | 492/3 | €1,438 | €0 | -€1,438 | -100% |
| Remuneration, social security and pensions | 62 | €63,150 | €61,308 | -€1,843 | -2.9% |
| Other operating charges | 640/8 | €1,184 | €1,115 | -€69 | -5.8% |
| Gross operating margin | 9900 | €436,325 | €359,189 | -€77,135 | -17.7% |
| Operating profit (loss) | 9901 | €371,990 | €296,766 | -€75,223 | -20.2% |
| Financial income | 75/76B | €49,825 | €53,752 | +€3,928 | +7.9% |
| Recurring financial income | 75 | €49,825 | €53,752 | +€3,928 | +7.9% |
| Financial charges | 65/66B | €2,460 | €471 | -€1,989 | -80.9% |
| Recurring financial charges | 65 | €2,460 | €471 | -€1,989 | -80.9% |
| Profit (loss) for the period before taxes | 9903 | €419,354 | €350,048 | -€69,307 | -16.5% |
| Income taxes | 67/77 | €68,503 | €50,083 | -€18,421 | -26.9% |
| Profit (loss) for the period | 9904 | €350,851 | €299,965 | -€50,886 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €350,851 | €299,965 | -€50,886 | -14.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.