MELON & MERCHIE FINANCES: 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.
MELON & MERCHIE FINANCES
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€322
up €322 (+83.0%), from -€387 to -€66
- Financial charges -€32
down €32 (-40.8%), from €80 to €47
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 | €442,702 | €442,122 | -€580 | -0.1% |
| Fixed assets | 21/28 | €75,000 | €75,000 | = | 0.0% |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €367,702 | €367,122 | -€580 | -0.2% |
| Amounts receivable within one year | 40/41 | €327,126 | €327,060 | -€66 | 0.0% |
| Trade receivables | 40 | €538 | €538 | = | 0.0% |
| Other amounts receivable | 41 | €326,589 | €326,523 | -€66 | 0.0% |
| Cash at bank and in hand | 54/58 | €40,576 | €40,062 | -€514 | -1.3% |
| Total equity and liabilities | 10/49 | €442,702 | €442,122 | -€580 | -0.1% |
| Equity | 10/15 | €442,235 | €442,122 | -€113 | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €224,860 | €224,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €223,000 | €223,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €211,175 | €211,062 | -€113 | -0.1% |
| Amounts payable | 17/49 | €467 | - | -€467 | |
| Accrued charges and deferred income | 492/3 | €467 | - | -€467 | |
| Gross operating margin | 9900 | -€387 | -€66 | +€322 | +83.0% |
| Operating profit (loss) | 9901 | -€387 | -€66 | +€322 | +83.0% |
| Financial charges | 65/66B | €80 | €47 | -€32 | -40.8% |
| Recurring financial charges | 65 | €80 | €47 | -€32 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | -€467 | -€113 | +€354 | +75.9% |
| Profit (loss) for the period | 9904 | -€467 | -€113 | +€354 | +75.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€467 | -€113 | +€354 | +75.9% |
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 20 October 2026 via checked.be.