MELODY: 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.
What changed
MELODY
NACE 87.101, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€6,900
2024 · €49,734-€42,834
Equity
€77,413
2024 · €70,513+€6,900
Cash
€233,553
2024 · €241,969-€8,417
Balance sheet total
€2.2m
2024 · €2.1m+€169,487
Largest movements
Assets
- Intangible fixed assets +€174,521
up €174,521 (+26.2%), from €664,896 to €839,417
- Tangible fixed assets -€40,626
down €40,626 (-16.1%), from €252,837 to €212,210
of which Furniture and vehicles: -€21,894
- Deferred charges and accrued income +€33,173
up €33,173 (+87.3%), from €37,980 to €71,153
Equity and liabilities
- Debts after one year +€128,142
up €128,142 (+18.0%), from €712,660 to €840,803
- Tax, wage and social debts +€98,856
up €98,856 (+19.7%), from €501,790 to €600,645
of which Remuneration and social security: +€149,227
- Current portion of long-term debt -€39,742
down €39,742 (-8.5%), from €468,884 to €429,142
- Other debts -€30,600
no longer reported in 2025 (was €30,600)
Income statement
- Staff costs +€256,008
up €256,008 (+10.9%), from €2.3m to €2.6m
- Gross operating margin +€201,624
up €201,624 (+7.5%), from €2.7m to €2.9m
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.
Result 2024
€49,734
Gross operating margin
+€201,624
Staff costs
-€256,008
Depreciation
+€3,307
Other operating charges
+€1,435
Financial income
-€3,255
Financial charges
+€2,638
Taxes
+€7,425
Result 2025
€6,900
raises the resultlowers the result
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.
From operations
+€274,496
Investment
-€371,644
Financing
+€88,732
Cash 2024
€241,969
From operations (derived)
+€274,496
Net result for the year
+€6,900
Depreciation
+€237,750
Receivables within one year
-€10,837
Deferred charges and accrued income
-€33,173
Trade debts
+€2,100
Tax, wage and social debts
+€98,856
Other debts
-€30,600
Accrued charges and deferred income
+€3,500
Investment (derived)
-€371,644
Investment in fixed assets (net)
-€371,644
Financing
+€88,732
Debts after one year
+€128,142
Current portion of long-term debt
-€39,742
Short-term financial debts
+€331
Cash 2025
€233,553
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,075,947 | €2,245,434 | +€169,487 | +8.2% |
| Fixed assets | 21/28 | €918,233 | €1,052,127 | +€133,894 | +14.6% |
| Intangible fixed assets | 21 | €664,896 | €839,417 | +€174,521 | +26.2% |
| Tangible fixed assets | 22/27 | €252,837 | €212,210 | -€40,626 | -16.1% |
| Plant, machinery and equipment | 23 | €158,845 | €140,113 | -€18,732 | -11.8% |
| Furniture and vehicles | 24 | €93,991 | €72,097 | -€21,894 | -23.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €1,157,714 | €1,193,307 | +€35,593 | +3.1% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €875,264 | €886,101 | +€10,837 | +1.2% |
| Trade receivables | 40 | €284,737 | €267,117 | -€17,620 | -6.2% |
| Other amounts receivable | 41 | €590,527 | €618,984 | +€28,457 | +4.8% |
| Cash at bank and in hand | 54/58 | €241,969 | €233,553 | -€8,417 | -3.5% |
| Deferred charges and accrued income | 490/1 | €37,980 | €71,153 | +€33,173 | +87.3% |
| Total equity and liabilities | 10/49 | €2,075,947 | €2,245,434 | +€169,487 | +8.2% |
| Equity | 10/15 | €70,513 | €77,413 | +€6,900 | +9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,053 | €56,953 | +€6,900 | +13.8% |
| Amounts payable | 17/49 | €2,005,434 | €2,168,021 | +€162,587 | +8.1% |
| Amounts payable after more than one year | 17 | €712,660 | €840,803 | +€128,142 | +18.0% |
| Financial debts | 170/4 | €712,660 | €840,803 | +€128,142 | +18.0% |
| Amounts payable within one year | 42/48 | €1,292,774 | €1,323,718 | +€30,945 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €468,884 | €429,142 | -€39,742 | -8.5% |
| Financial debts | 43 | €200,581 | €200,912 | +€331 | +0.2% |
| Credit institutions | 430/8 | €200,581 | €200,912 | +€331 | +0.2% |
| Trade debts | 44 | €90,919 | €93,018 | +€2,100 | +2.3% |
| Suppliers | 440/4 | €90,919 | €93,018 | +€2,100 | +2.3% |
| Taxes, remuneration and social security | 45 | €501,790 | €600,645 | +€98,856 | +19.7% |
| Taxes | 450/3 | €138,418 | €88,047 | -€50,371 | -36.4% |
| Remuneration and social security | 454/9 | €363,372 | €512,599 | +€149,227 | +41.1% |
| Other amounts payable | 47/48 | €30,600 | - | -€30,600 | |
| Accrued charges and deferred income | 492/3 | - | €3,500 | +€3,500 | |
| Remuneration, social security and pensions | 62 | €2,343,297 | €2,599,305 | +€256,008 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €241,056 | €237,750 | -€3,307 | -1.4% |
| Other operating charges | 640/8 | €3,661 | €2,225 | -€1,435 | -39.2% |
| Gross operating margin | 9900 | €2,670,893 | €2,872,517 | +€201,624 | +7.5% |
| Operating profit (loss) | 9901 | €82,879 | €33,237 | -€49,641 | -59.9% |
| Financial income | 75/76B | €11,781 | €8,526 | -€3,255 | -27.6% |
| Recurring financial income | 75 | €7,489 | €8,526 | +€1,037 | +13.8% |
| Non-recurring financial income | 76B | €4,291 | - | -€4,291 | |
| Financial charges | 65/66B | €25,097 | €22,459 | -€2,638 | -10.5% |
| Recurring financial charges | 65 | €24,433 | €22,459 | -€1,974 | -8.1% |
| Non-recurring financial charges | 66B | €664 | - | -€664 | |
| Profit (loss) for the period before taxes | 9903 | €69,563 | €19,304 | -€50,259 | -72.2% |
| Income taxes | 67/77 | €19,828 | €12,404 | -€7,425 | -37.4% |
| Profit (loss) for the period | 9904 | €49,734 | €6,900 | -€42,834 | -86.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,734 | €6,900 | -€42,834 | -86.1% |
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 14 October 2026 via checked.be.