MELOUMAR: what changed
Two fiscal 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.
MELOUMAR
Largest movements
- Receivables within one year +€31,327
up €31,327 (+165.1%), from €18,977 to €50,304
of which Other amounts receivable: +€47,900
- Tangible fixed assets -€7,110
down €7,110 (-71.7%), from €9,909 to €2,800
of which Furniture and vehicles: -€6,844
- Cash +€6,351
up €6,351 (+2.9%), from €222,487 to €228,838
mainly Net result for the year (+€33,464) and Depreciation (+€7,099)
- Reserves +€33,450
up €33,450 (+13.9%), from €240,350 to €273,800
- Tax, wage and social debts -€2,898
down €2,898 (-84.0%), from €3,450 to €552
- Gross operating margin -€47,456
down €47,456 (-47.2%), from €100,623 to €53,167
- Taxes -€9,005
down €9,005 (-33.4%), from €26,968 to €17,964
- Financial income +€3,288
up €3,288 (+103.9%), from €3,163 to €6,451
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €251,401 | €281,967 | +€30,566 | +12.2% |
| Fixed assets | 21/28 | €9,909 | €2,800 | -€7,110 | -71.7% |
| Tangible fixed assets | 22/27 | €9,909 | €2,800 | -€7,110 | -71.7% |
| Land and buildings | 22 | €1,171 | €905 | -€265 | -22.7% |
| Furniture and vehicles | 24 | €8,739 | €1,895 | -€6,844 | -78.3% |
| Current assets | 29/58 | €241,492 | €279,167 | +€37,675 | +15.6% |
| Amounts receivable within one year | 40/41 | €18,977 | €50,304 | +€31,327 | +165.1% |
| Trade receivables | 40 | €18,257 | €1,683 | -€16,574 | -90.8% |
| Other amounts receivable | 41 | €721 | €48,621 | +€47,900 | +6646.5% |
| Cash at bank and in hand | 54/58 | €222,487 | €228,838 | +€6,351 | +2.9% |
| Deferred charges and accrued income | 490/1 | €28 | €26 | -€2 | -8.1% |
| Total equity and liabilities | 10/49 | €251,401 | €281,967 | +€30,566 | +12.2% |
| Equity | 10/15 | €247,952 | €281,415 | +€33,464 | +13.5% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €240,350 | €273,800 | +€33,450 | +13.9% |
| Distributable reserves | 133 | €240,350 | €273,800 | +€33,450 | +13.9% |
| Profit (loss) carried forward | 14 | €102 | €115 | +€14 | +13.5% |
| Amounts payable | 17/49 | €3,450 | €552 | -€2,898 | -84.0% |
| Amounts payable within one year | 42/48 | €3,450 | €552 | -€2,898 | -84.0% |
| Taxes, remuneration and social security | 45 | €3,450 | €552 | -€2,898 | -84.0% |
| Taxes | 450/3 | €3,450 | €552 | -€2,898 | -84.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,916 | €7,099 | +€183 | +2.6% |
| Other operating charges | 640/8 | €935 | €917 | -€18 | -1.9% |
| Non-recurring operating charges | 66A | - | €11 | +€11 | |
| Gross operating margin | 9900 | €100,623 | €53,167 | -€47,456 | -47.2% |
| Operating profit (loss) | 9901 | €92,772 | €45,140 | -€47,632 | -51.3% |
| Financial income | 75/76B | €3,163 | €6,451 | +€3,288 | +103.9% |
| Recurring financial income | 75 | €3,163 | €6,451 | +€3,288 | +103.9% |
| Financial charges | 65/66B | €188 | €163 | -€25 | -13.1% |
| Recurring financial charges | 65 | €188 | €163 | -€25 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €95,747 | €51,428 | -€44,320 | -46.3% |
| Income taxes | 67/77 | €26,968 | €17,964 | -€9,005 | -33.4% |
| Profit (loss) for the period | 9904 | €68,779 | €33,464 | -€35,315 | -51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €68,779 | €33,464 | -€35,315 | -51.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.