MELOR CONSULTING: 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.
MELOR CONSULTING
Largest movements
- Cash -€26,149
no longer reported in 2025 (was €26,149)
mainly Receivables within one year (-€20,611) and Tax, wage and social debts (-€12,338)
- Receivables within one year +€20,611
up €20,611 (+8.1%), from €255,227 to €275,838
of which Other amounts receivable: +€18,932
- Tax, wage and social debts -€12,338
down €12,338 (-30.8%), from €40,097 to €27,759
- Short-term financial debts +€9,806
new in 2025: €9,806
- Profit (loss) carried forward -€3,404
new in 2025: -€3,404
- Gross operating margin -€130,227
down €130,227, from €119,704 to -€10,523
- Financial charges -€53,190
down €53,190 (-90.5%), from €58,746 to €5,556
- Taxes -€22,245
down €22,245 (-94.8%), from €23,466 to €1,221
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 | €284,304 | €277,335 | -€6,969 | -2.5% |
| Current assets | 29/58 | €284,304 | €277,335 | -€6,969 | -2.5% |
| Amounts receivable within one year | 40/41 | €255,227 | €275,838 | +€20,611 | +8.1% |
| Trade receivables | 40 | €13,150 | €14,829 | +€1,678 | +12.8% |
| Other amounts receivable | 41 | €242,077 | €261,009 | +€18,932 | +7.8% |
| Cash at bank and in hand | 54/58 | €26,149 | - | -€26,149 | |
| Deferred charges and accrued income | 490/1 | €2,928 | €1,497 | -€1,431 | -48.9% |
| Total equity and liabilities | 10/49 | €284,304 | €277,335 | -€6,969 | -2.5% |
| Equity | 10/15 | €229,962 | €226,558 | -€3,404 | -1.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €227,462 | €227,462 | = | 0.0% |
| Distributable reserves | 133 | €227,462 | €227,462 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,404 | -€3,404 | |
| Amounts payable | 17/49 | €54,342 | €50,777 | -€3,565 | -6.6% |
| Amounts payable within one year | 42/48 | €52,231 | €46,664 | -€5,567 | -10.7% |
| Financial debts | 43 | - | €9,806 | +€9,806 | |
| Credit institutions | 430/8 | - | €9,806 | +€9,806 | |
| Trade debts | 44 | €10,416 | €9,099 | -€1,318 | -12.6% |
| Suppliers | 440/4 | €10,416 | €9,099 | -€1,318 | -12.6% |
| Taxes, remuneration and social security | 45 | €40,097 | €27,759 | -€12,338 | -30.8% |
| Taxes | 450/3 | €40,097 | €27,759 | -€12,338 | -30.8% |
| Other amounts payable | 47/48 | €1,718 | - | -€1,718 | |
| Accrued charges and deferred income | 492/3 | €2,111 | €4,112 | +€2,002 | +94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €219 | - | -€219 | |
| Other operating charges | 640/8 | - | €129 | +€129 | |
| Gross operating margin | 9900 | €119,704 | -€10,523 | -€130,227 | |
| Operating profit (loss) | 9901 | €119,485 | -€10,652 | -€130,137 | |
| Financial income | 75/76B | €14,411 | €14,024 | -€387 | -2.7% |
| Recurring financial income | 75 | €14,411 | €14,024 | -€387 | -2.7% |
| Financial charges | 65/66B | €58,746 | €5,556 | -€53,190 | -90.5% |
| Recurring financial charges | 65 | €58,746 | €5,556 | -€53,190 | -90.5% |
| Profit (loss) for the period before taxes | 9903 | €75,150 | -€2,184 | -€77,334 | |
| Income taxes | 67/77 | €23,466 | €1,221 | -€22,245 | -94.8% |
| Profit (loss) for the period | 9904 | €51,684 | -€3,404 | -€55,088 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,684 | -€3,404 | -€55,088 |
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 25 October 2026 via checked.be.