Mélôsiam: 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.
Mélôsiam
Largest movements
- Receivables within one year -€24,084
down €24,084 (-86.0%), from €28,019 to €3,935
of which Other amounts receivable: -€21,023
- Cash +€19,473
up €19,473 (+461%), from €4,220 to €23,692
mainly Receivables within one year (+€24,084) and Depreciation (+€14,997)
- Tangible fixed assets -€13,225
down €13,225 (-46.0%), from €28,752 to €15,527
of which Furniture and vehicles: -€8,341
- Intangible fixed assets -€1,772
down €1,772 (-28.6%), from €6,203 to €4,431
- Other debts -€6,000
no longer reported in 2025 (was €6,000)
- Debts after one year -€5,501
down €5,501 (-34.4%), from €15,974 to €10,472
- Tax, wage and social debts -€5,263
down €5,263 (-43.3%), from €12,152 to €6,889
- Profit (loss) carried forward -€5,055
down €5,055 (-27.8%), from €18,206 to €13,150
- Trade debts +€1,885
up €1,885 (+54.1%), from €3,487 to €5,372
- Other operating charges +€2,192
up €2,192 (+1,067%), from €205 to €2,398
- Financial income -€1,267
no longer reported in 2025 (was €1,267)
- Taxes +€1,215
up €1,215 (+26.9%), from €4,523 to €5,738
- Financial charges -€1,143
down €1,143 (-45.7%), from €2,499 to €1,356
- Depreciation +€1,045
up €1,045 (+7.5%), from €13,953 to €14,997
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 | €67,194 | €47,585 | -€19,609 | -29.2% |
| Fixed assets | 21/28 | €34,955 | €19,958 | -€14,997 | -42.9% |
| Intangible fixed assets | 21 | €6,203 | €4,431 | -€1,772 | -28.6% |
| Tangible fixed assets | 22/27 | €28,752 | €15,527 | -€13,225 | -46.0% |
| Land and buildings | 22 | €2,870 | €2,573 | -€297 | -10.3% |
| Plant, machinery and equipment | 23 | €8,833 | €4,246 | -€4,588 | -51.9% |
| Furniture and vehicles | 24 | €17,049 | €8,708 | -€8,341 | -48.9% |
| Current assets | 29/58 | €32,239 | €27,627 | -€4,611 | -14.3% |
| Amounts receivable within one year | 40/41 | €28,019 | €3,935 | -€24,084 | -86.0% |
| Trade receivables | 40 | €6,026 | €2,965 | -€3,061 | -50.8% |
| Other amounts receivable | 41 | €21,993 | €971 | -€21,023 | -95.6% |
| Cash at bank and in hand | 54/58 | €4,220 | €23,692 | +€19,473 | +461% |
| Total equity and liabilities | 10/49 | €67,194 | €47,585 | -€19,609 | -29.2% |
| Equity | 10/15 | €24,406 | €19,350 | -€5,055 | -20.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,206 | €13,150 | -€5,055 | -27.8% |
| Amounts payable | 17/49 | €42,788 | €28,235 | -€14,554 | -34.0% |
| Amounts payable after more than one year | 17 | €15,974 | €10,472 | -€5,501 | -34.4% |
| Financial debts | 170/4 | €15,974 | €10,472 | -€5,501 | -34.4% |
| Amounts payable within one year | 42/48 | €26,815 | €17,762 | -€9,053 | -33.8% |
| Current portion of amounts payable after more than one year | 42 | €5,176 | €5,501 | +€326 | +6.3% |
| Trade debts | 44 | €3,487 | €5,372 | +€1,885 | +54.1% |
| Suppliers | 440/4 | €3,487 | €5,372 | +€1,885 | +54.1% |
| Taxes, remuneration and social security | 45 | €12,152 | €6,889 | -€5,263 | -43.3% |
| Taxes | 450/3 | €12,152 | €6,889 | -€5,263 | -43.3% |
| Other amounts payable | 47/48 | €6,000 | - | -€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,953 | €14,997 | +€1,045 | +7.5% |
| Other operating charges | 640/8 | €205 | €2,398 | +€2,192 | +1,067% |
| Non-recurring operating charges | 66A | €2,526 | - | -€2,526 | |
| Gross operating margin | 9900 | €33,008 | €33,005 | -€3 | 0.0% |
| Operating profit (loss) | 9901 | €16,324 | €15,610 | -€714 | -4.4% |
| Financial income | 75/76B | €1,267 | - | -€1,267 | |
| Recurring financial income | 75 | €1,267 | - | -€1,267 | |
| Financial charges | 65/66B | €2,499 | €1,356 | -€1,143 | -45.7% |
| Recurring financial charges | 65 | €2,499 | €1,356 | -€1,143 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | €15,092 | €14,254 | -€837 | -5.5% |
| Income taxes | 67/77 | €4,523 | €5,738 | +€1,215 | +26.9% |
| Profit (loss) for the period | 9904 | €10,569 | €8,516 | -€2,053 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,569 | €8,516 | -€2,053 | -19.4% |
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 31 October 2026 via checked.be.