Melle VU: 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.
Melle VU
Largest movements
- Cash +€10,724
up €10,724 (+34.0%), from €31,499 to €42,223
mainly Other debts (+€26,771) and Depreciation (+€25,433)
- Tangible fixed assets -€10,516
down €10,516 (-25.3%), from €41,485 to €30,969
- Intangible fixed assets -€9,324
down €9,324 (-8.7%), from €107,353 to €98,029
- Receivables within one year +€4,851
new in 2025: €4,851
- Debts after one year -€33,225
down €33,225 (-36.9%), from €90,084 to €56,860
of which Other amounts payable: -€22,696
- Other debts +€26,771
up €26,771 (+7,510%), from €356 to €27,128
- Tax, wage and social debts +€8,880
up €8,880 (+32.9%), from €27,030 to €35,909
of which Remuneration and social security: +€6,431
- Trade debts -€5,546
down €5,546 (-54.3%), from €10,222 to €4,676
- Reserves -€4,840
down €4,840 (-10.6%), from €45,515 to €40,675
- Gross operating margin -€28,485
down €28,485 (-13.5%), from €211,734 to €183,250
- Taxes -€6,785
down €6,785 (-97.8%), from €6,936 to €151
- Staff costs +€2,651
up €2,651 (+1.8%), from €151,207 to €153,857
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 | €193,461 | €185,775 | -€7,686 | -4.0% |
| Formation expenses | 20 | €1,637 | €617 | -€1,019 | -62.3% |
| Fixed assets | 21/28 | €148,839 | €128,998 | -€19,840 | -13.3% |
| Intangible fixed assets | 21 | €107,353 | €98,029 | -€9,324 | -8.7% |
| Tangible fixed assets | 22/27 | €41,485 | €30,969 | -€10,516 | -25.3% |
| Plant, machinery and equipment | 23 | €8,369 | €5,457 | -€2,912 | -34.8% |
| Furniture and vehicles | 24 | €12,901 | €10,068 | -€2,833 | -22.0% |
| Other tangible fixed assets | 26 | €20,215 | €15,444 | -€4,772 | -23.6% |
| Current assets | 29/58 | €42,986 | €56,160 | +€13,174 | +30.6% |
| Stocks and contracts in progress | 3 | €6,390 | €4,988 | -€1,402 | -21.9% |
| Stocks | 30/36 | €6,390 | €4,988 | -€1,402 | -21.9% |
| Amounts receivable within one year | 40/41 | - | €4,851 | +€4,851 | |
| Other amounts receivable | 41 | - | €4,851 | +€4,851 | |
| Cash at bank and in hand | 54/58 | €31,499 | €42,223 | +€10,724 | +34.0% |
| Deferred charges and accrued income | 490/1 | €5,097 | €4,098 | -€999 | -19.6% |
| Total equity and liabilities | 10/49 | €193,461 | €185,775 | -€7,686 | -4.0% |
| Equity | 10/15 | €55,515 | €50,675 | -€4,840 | -8.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €45,515 | €40,675 | -€4,840 | -10.6% |
| Distributable reserves | 133 | €45,515 | €40,675 | -€4,840 | -10.6% |
| Amounts payable | 17/49 | €137,946 | €135,100 | -€2,846 | -2.1% |
| Amounts payable after more than one year | 17 | €90,084 | €56,860 | -€33,225 | -36.9% |
| Financial debts | 170/4 | €45,084 | €34,556 | -€10,528 | -23.4% |
| Other amounts payable | 178/9 | €45,000 | €22,304 | -€22,696 | -50.4% |
| Amounts payable within one year | 42/48 | €47,812 | €78,241 | +€30,429 | +63.6% |
| Current portion of amounts payable after more than one year | 42 | €10,069 | €10,528 | +€460 | +4.6% |
| Trade debts | 44 | €10,222 | €4,676 | -€5,546 | -54.3% |
| Suppliers | 440/4 | €10,222 | €4,676 | -€5,546 | -54.3% |
| Advances received on contracts in progress | 46 | €136 | - | -€136 | |
| Taxes, remuneration and social security | 45 | €27,030 | €35,909 | +€8,880 | +32.9% |
| Taxes | 450/3 | €9,564 | €12,013 | +€2,449 | +25.6% |
| Remuneration and social security | 454/9 | €17,465 | €23,896 | +€6,431 | +36.8% |
| Other amounts payable | 47/48 | €356 | €27,128 | +€26,771 | +7,510% |
| Accrued charges and deferred income | 492/3 | €50 | - | -€50 | |
| Remuneration, social security and pensions | 62 | €151,207 | €153,857 | +€2,651 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,453 | €25,433 | -€20 | -0.1% |
| Other operating charges | 640/8 | €2,596 | €1,458 | -€1,137 | -43.8% |
| Gross operating margin | 9900 | €211,734 | €183,250 | -€28,485 | -13.5% |
| Operating profit (loss) | 9901 | €32,480 | €2,502 | -€29,978 | -92.3% |
| Financial income | 75/76B | €0 | €125 | +€124 | +27,622% |
| Recurring financial income | 75 | €0 | €125 | +€124 | +27,622% |
| Financial charges | 65/66B | €6,593 | €7,315 | +€723 | +11.0% |
| Recurring financial charges | 65 | €6,593 | €7,315 | +€723 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €25,887 | -€4,689 | -€30,576 | |
| Income taxes | 67/77 | €6,936 | €151 | -€6,785 | -97.8% |
| Profit (loss) for the period | 9904 | €18,951 | -€4,840 | -€23,791 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,951 | -€4,840 | -€23,791 |
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 24 October 2026 via checked.be.