Melo & Co.: 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.
Melo & Co.
Largest movements
- Receivables within one year +€29,329
up €29,329 (+164%), from €17,839 to €47,168
of which Other amounts receivable: +€14,825
- Deferred charges and accrued income -€15,891
down €15,891 (-100%), from €15,891 to €0
- Cash -€4,751
down €4,751 (-97.7%), from €4,863 to €112
mainly Contributions, distributions and other (-€29,546) and Receivables within one year (-€29,329)
- Intangible fixed assets +€2,722
up €2,722 (+100%), from €2,719 to €5,441
- Other debts +€29,546
up €29,546, from €0 to €29,546
- Reserves -€9,568
down €9,568 (-58.7%), from €16,311 to €6,743
- Trade debts -€6,384
down €6,384 (-82.0%), from €7,785 to €1,402
- Tax, wage and social debts -€1,295
down €1,295 (-20.5%), from €6,326 to €5,030
of which Taxes: -€2,279
- Accrued charges and deferred income -€889
down €889 (-100%), from €889 to €0
- Gross operating margin -€7,708
down €7,708 (-22.0%), from €35,037 to €27,329
- Taxes +€1,589
up €1,589 (+38.8%), from €4,099 to €5,689
- Financial income +€1,139
new in 2025: €1,139
- Depreciation +€896
up €896 (+82.9%), from €1,080 to €1,976
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 | €41,311 | €52,721 | +€11,410 | +27.6% |
| Fixed assets | 21/28 | €2,719 | €5,441 | +€2,722 | +100% |
| Intangible fixed assets | 21 | €2,719 | €5,441 | +€2,722 | +100% |
| Current assets | 29/58 | €38,592 | €47,280 | +€8,688 | +22.5% |
| Amounts receivable within one year | 40/41 | €17,839 | €47,168 | +€29,329 | +164% |
| Trade receivables | 40 | €7,550 | €22,054 | +€14,504 | +192% |
| Other amounts receivable | 41 | €10,289 | €25,114 | +€14,825 | +144% |
| Cash at bank and in hand | 54/58 | €4,863 | €112 | -€4,751 | -97.7% |
| Deferred charges and accrued income | 490/1 | €15,891 | €0 | -€15,891 | -100% |
| Total equity and liabilities | 10/49 | €41,311 | €52,721 | +€11,410 | +27.6% |
| Equity | 10/15 | €26,311 | €16,743 | -€9,568 | -36.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €16,311 | €6,743 | -€9,568 | -58.7% |
| Distributable reserves | 133 | €16,311 | €6,743 | -€9,568 | -58.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,000 | €35,978 | +€20,978 | +140% |
| Amounts payable within one year | 42/48 | €14,111 | €35,978 | +€21,867 | +155% |
| Trade debts | 44 | €7,785 | €1,402 | -€6,384 | -82.0% |
| Suppliers | 440/4 | €7,785 | €1,402 | -€6,384 | -82.0% |
| Taxes, remuneration and social security | 45 | €6,326 | €5,030 | -€1,295 | -20.5% |
| Taxes | 450/3 | €6,326 | €4,046 | -€2,279 | -36.0% |
| Remuneration and social security | 454/9 | - | €984 | +€984 | |
| Other amounts payable | 47/48 | €0 | €29,546 | +€29,546 | |
| Accrued charges and deferred income | 492/3 | €889 | €0 | -€889 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,080 | €1,976 | +€896 | +82.9% |
| Other operating charges | 640/8 | €336 | €609 | +€273 | +81.3% |
| Gross operating margin | 9900 | €35,037 | €27,329 | -€7,708 | -22.0% |
| Operating profit (loss) | 9901 | €33,621 | €24,744 | -€8,877 | -26.4% |
| Financial income | 75/76B | - | €1,139 | +€1,139 | |
| Recurring financial income | 75 | - | €1,139 | +€1,139 | |
| Financial charges | 65/66B | €89 | €217 | +€128 | +144% |
| Recurring financial charges | 65 | €89 | €217 | +€128 | +144% |
| Profit (loss) for the period before taxes | 9903 | €33,532 | €25,666 | -€7,866 | -23.5% |
| Income taxes | 67/77 | €4,099 | €5,689 | +€1,589 | +38.8% |
| Profit (loss) for the period | 9904 | €29,433 | €19,977 | -€9,455 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,433 | €19,977 | -€9,455 | -32.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.