MELON-WISLEZ: 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-WISLEZ
Largest movements
- Cash +€30,563
up €30,563 (+11.6%), from €264,069 to €294,631
mainly Net result for the year (+€97,586) and Depreciation (+€24,603)
- Tangible fixed assets -€24,603
down €24,603 (-7.8%), from €314,643 to €290,041
of which Land and buildings: -€14,065
- Receivables within one year +€13,610
up €13,610 (+16.8%), from €80,947 to €94,557
- Stocks and contracts +€9,634
up €9,634 (+4.7%), from €206,092 to €215,726
- Reserves +€27,231
up €27,231 (+32.0%), from €85,015 to €112,246
of which Distributable reserves: +€35,000
- Other debts +€12,760
up €12,760 (+15.4%), from €83,092 to €95,851
- Staff costs +€30,117
up €30,117 (+17.5%), from €172,291 to €202,408
- Gross operating margin +€12,458
up €12,458 (+3.6%), from €342,779 to €355,237
- Depreciation -€11,971
down €11,971 (-32.7%), from €36,574 to €24,603
- Financial charges -€4,571
down €4,571 (-52.8%), from €8,651 to €4,080
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 | €874,846 | €901,346 | +€26,500 | +3.0% |
| Fixed assets | 21/28 | €319,926 | €295,323 | -€24,603 | -7.7% |
| Tangible fixed assets | 22/27 | €314,643 | €290,041 | -€24,603 | -7.8% |
| Land and buildings | 22 | €147,060 | €132,995 | -€14,065 | -9.6% |
| Plant, machinery and equipment | 23 | €868 | €656 | -€212 | -24.5% |
| Furniture and vehicles | 24 | €1,643 | €879 | -€765 | -46.5% |
| Other tangible fixed assets | 26 | €165,072 | €155,511 | -€9,561 | -5.8% |
| Financial fixed assets | 28 | €5,283 | €5,283 | = | 0.0% |
| Current assets | 29/58 | €554,919 | €606,023 | +€51,103 | +9.2% |
| Stocks and contracts in progress | 3 | €206,092 | €215,726 | +€9,634 | +4.7% |
| Stocks | 30/36 | €206,092 | €215,726 | +€9,634 | +4.7% |
| Amounts receivable within one year | 40/41 | €80,947 | €94,557 | +€13,610 | +16.8% |
| Trade receivables | 40 | €80,947 | €94,557 | +€13,610 | +16.8% |
| Cash at bank and in hand | 54/58 | €264,069 | €294,631 | +€30,563 | +11.6% |
| Deferred charges and accrued income | 490/1 | €3,811 | €1,108 | -€2,703 | -70.9% |
| Total equity and liabilities | 10/49 | €874,846 | €901,346 | +€26,500 | +3.0% |
| Equity | 10/15 | €635,602 | €662,911 | +€27,308 | +4.3% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €85,015 | €112,246 | +€27,231 | +32.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €65,015 | €57,246 | -€7,769 | -11.9% |
| Distributable reserves | 133 | - | €35,000 | +€35,000 | |
| Profit (loss) carried forward | 14 | €350,588 | €350,665 | +€77 | 0.0% |
| Provisions and deferred taxes | 16 | €20,109 | €17,622 | -€2,487 | -12.4% |
| Deferred taxes | 168 | €20,109 | €17,622 | -€2,487 | -12.4% |
| Amounts payable | 17/49 | €219,134 | €220,813 | +€1,679 | +0.8% |
| Amounts payable after more than one year | 17 | €3,620 | €3,620 | = | 0.0% |
| Other amounts payable | 178/9 | €3,620 | €3,620 | = | 0.0% |
| Amounts payable within one year | 42/48 | €208,663 | €214,351 | +€5,688 | +2.7% |
| Trade debts | 44 | €71,060 | €66,829 | -€4,231 | -6.0% |
| Suppliers | 440/4 | €71,060 | €66,829 | -€4,231 | -6.0% |
| Taxes, remuneration and social security | 45 | €54,511 | €51,671 | -€2,841 | -5.2% |
| Taxes | 450/3 | €16,659 | €12,639 | -€4,020 | -24.1% |
| Remuneration and social security | 454/9 | €37,852 | €39,031 | +€1,179 | +3.1% |
| Other amounts payable | 47/48 | €83,092 | €95,851 | +€12,760 | +15.4% |
| Accrued charges and deferred income | 492/3 | €6,851 | €2,842 | -€4,009 | -58.5% |
| Remuneration, social security and pensions | 62 | €172,291 | €202,408 | +€30,117 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,574 | €24,603 | -€11,971 | -32.7% |
| Other operating charges | 640/8 | €10,425 | €12,480 | +€2,056 | +19.7% |
| Non-recurring operating charges | 66A | €605 | €0 | -€605 | -100% |
| Gross operating margin | 9900 | €342,779 | €355,237 | +€12,458 | +3.6% |
| Operating profit (loss) | 9901 | €122,884 | €115,746 | -€7,138 | -5.8% |
| Financial income | 75/76B | €299 | €282 | -€17 | -5.7% |
| Recurring financial income | 75 | €299 | €282 | -€17 | -5.7% |
| Financial charges | 65/66B | €8,651 | €4,080 | -€4,571 | -52.8% |
| Recurring financial charges | 65 | €8,651 | €4,080 | -€4,571 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | €114,532 | €111,948 | -€2,584 | -2.3% |
| Transfer from deferred taxes | 780 | €2,487 | €2,487 | = | 0.0% |
| Income taxes | 67/77 | €15,971 | €16,849 | +€877 | +5.5% |
| Profit (loss) for the period | 9904 | €101,048 | €97,586 | -€3,462 | -3.4% |
| Transfer from tax-exempt reserves | 789 | €7,769 | €7,769 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €108,817 | €105,355 | -€3,462 | -3.2% |
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 15 October 2026 via checked.be.