MELLY CONSTRUCT: 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.
MELLY CONSTRUCT
Largest movements
- Receivables within one year -€206,626
down €206,626 (-68.6%), from €301,274 to €94,648
of which Trade receivables: -€218,626
- Cash -€13,113
down €13,113 (-89.9%), from €14,580 to €1,467
mainly Trade debts (-€223,457) and Tax, wage and social debts (-€5,972)
- Trade debts -€223,457
down €223,457 (-86.9%), from €257,234 to €33,777
- Profit (loss) carried forward +€10,444
up €10,444 (+25.0%), from €41,850 to €52,294
- Tax, wage and social debts -€5,972
down €5,972 (-32.3%), from €18,507 to €12,535
of which Remuneration and social security: -€6,465
- Financial charges -€8,549
down €8,549 (-58.0%), from €14,735 to €6,186
- Gross operating margin -€6,401
down €6,401 (-23.0%), from €27,869 to €21,468
- Taxes +€2,319
up €2,319 (+83.3%), from €2,784 to €5,103
- Financial income +€546
up €546 (+78.7%), from €695 to €1,241
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 | €325,291 | €106,306 | -€218,985 | -67.3% |
| Fixed assets | 21/28 | €9,438 | €10,191 | +€753 | +8.0% |
| Tangible fixed assets | 22/27 | €438 | €1,191 | +€753 | +172% |
| Furniture and vehicles | 24 | €438 | €1,191 | +€753 | +172% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €315,854 | €96,115 | -€219,739 | -69.6% |
| Amounts receivable within one year | 40/41 | €301,274 | €94,648 | -€206,626 | -68.6% |
| Trade receivables | 40 | €282,163 | €63,537 | -€218,626 | -77.5% |
| Other amounts receivable | 41 | €19,111 | €31,111 | +€12,000 | +62.8% |
| Cash at bank and in hand | 54/58 | €14,580 | €1,467 | -€13,113 | -89.9% |
| Total equity and liabilities | 10/49 | €325,291 | €106,306 | -€218,985 | -67.3% |
| Equity | 10/15 | €49,550 | €59,994 | +€10,444 | +21.1% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €7,000 | +€7,000 | |
| Other | 1109/19 | - | €7,000 | +€7,000 | |
| Reserves | 13 | €700 | €700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €700 | €700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €700 | €700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,850 | €52,294 | +€10,444 | +25.0% |
| Amounts payable | 17/49 | €275,741 | €46,312 | -€229,429 | -83.2% |
| Amounts payable within one year | 42/48 | €275,741 | €46,312 | -€229,429 | -83.2% |
| Trade debts | 44 | €257,234 | €33,777 | -€223,457 | -86.9% |
| Suppliers | 440/4 | €257,234 | €33,777 | -€223,457 | -86.9% |
| Taxes, remuneration and social security | 45 | €18,507 | €12,535 | -€5,972 | -32.3% |
| Taxes | 450/3 | €4,422 | €4,915 | +€493 | +11.1% |
| Remuneration and social security | 454/9 | €14,085 | €7,620 | -€6,465 | -45.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €551 | €563 | +€12 | +2.2% |
| Other operating charges | 640/8 | €570 | €413 | -€157 | -27.5% |
| Gross operating margin | 9900 | €27,869 | €21,468 | -€6,401 | -23.0% |
| Operating profit (loss) | 9901 | €26,748 | €20,492 | -€6,256 | -23.4% |
| Financial income | 75/76B | €695 | €1,241 | +€546 | +78.7% |
| Recurring financial income | 75 | €695 | €1,241 | +€546 | +78.7% |
| Financial charges | 65/66B | €14,735 | €6,186 | -€8,549 | -58.0% |
| Recurring financial charges | 65 | €14,735 | €6,186 | -€8,549 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | €12,708 | €15,547 | +€2,839 | +22.3% |
| Income taxes | 67/77 | €2,784 | €5,103 | +€2,319 | +83.3% |
| Profit (loss) for the period | 9904 | €9,923 | €10,444 | +€521 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,923 | €10,444 | +€521 | +5.2% |
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 13 October 2026 via checked.be.