MELT Consult: 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.
MELT Consult
Largest movements
- Receivables within one year -€10,622
down €10,622 (-69.9%), from €15,187 to €4,566
of which Trade receivables: -€13,990
- Cash +€9,112
up €9,112 (+290%), from €3,137 to €12,249
mainly Receivables within one year (+€10,622) and Other debts (+€3,037)
- Tangible fixed assets -€1,678
down €1,678 (-23.7%), from €7,083 to €5,405
- Deferred charges and accrued income -€1,146
down €1,146 (-96.1%), from €1,192 to €46
- Profit (loss) carried forward -€4,228
down €4,228 (-33.1%), from €12,783 to €8,555
- Other debts +€3,037
up €3,037 (+122%), from €2,492 to €5,529
- Trade debts -€2,808
down €2,808 (-99.6%), from €2,819 to €11
- Tax, wage and social debts -€2,354
down €2,354 (-39.2%), from €6,005 to €3,651
of which Remuneration and social security: -€1,600
- Current portion of long-term debt +€2,019
new in 2025: €2,019
- Financial charges +€1,790
up €1,790 (+206%), from €867 to €2,657
- Other operating charges -€1,384
down €1,384 (-57.4%), from €2,410 to €1,026
- Depreciation -€826
down €826 (-33.0%), from €2,504 to €1,678
- Gross operating margin +€550
up €550 (+18.2%), from €3,028 to €3,578
- Taxes -€546
down €546 (-18.3%), from €2,990 to €2,444
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 | €26,599 | €22,265 | -€4,334 | -16.3% |
| Fixed assets | 21/28 | €7,083 | €5,405 | -€1,678 | -23.7% |
| Tangible fixed assets | 22/27 | €7,083 | €5,405 | -€1,678 | -23.7% |
| Plant, machinery and equipment | 23 | €289 | - | -€289 | |
| Furniture and vehicles | 24 | €1,442 | €688 | -€754 | -52.3% |
| Other tangible fixed assets | 26 | €5,352 | €4,716 | -€635 | -11.9% |
| Current assets | 29/58 | €19,516 | €16,861 | -€2,655 | -13.6% |
| Amounts receivable within one year | 40/41 | €15,187 | €4,566 | -€10,622 | -69.9% |
| Trade receivables | 40 | €13,990 | - | -€13,990 | |
| Other amounts receivable | 41 | €1,197 | €4,566 | +€3,368 | +281% |
| Cash at bank and in hand | 54/58 | €3,137 | €12,249 | +€9,112 | +290% |
| Deferred charges and accrued income | 490/1 | €1,192 | €46 | -€1,146 | -96.1% |
| Total equity and liabilities | 10/49 | €26,599 | €22,265 | -€4,334 | -16.3% |
| Equity | 10/15 | €15,283 | €11,055 | -€4,228 | -27.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,783 | €8,555 | -€4,228 | -33.1% |
| Amounts payable | 17/49 | €11,316 | €11,210 | -€106 | -0.9% |
| Amounts payable within one year | 42/48 | €11,316 | €11,210 | -€106 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | - | €2,019 | +€2,019 | |
| Trade debts | 44 | €2,819 | €11 | -€2,808 | -99.6% |
| Suppliers | 440/4 | €2,819 | €11 | -€2,808 | -99.6% |
| Taxes, remuneration and social security | 45 | €6,005 | €3,651 | -€2,354 | -39.2% |
| Taxes | 450/3 | €4,405 | €3,651 | -€754 | -17.1% |
| Remuneration and social security | 454/9 | €1,600 | - | -€1,600 | |
| Other amounts payable | 47/48 | €2,492 | €5,529 | +€3,037 | +122% |
| Non-recurring operating income | 76A | - | €19,107 | +€19,107 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,504 | €1,678 | -€826 | -33.0% |
| Other operating charges | 640/8 | €2,410 | €1,026 | -€1,384 | -57.4% |
| Gross operating margin | 9900 | €3,028 | €3,578 | +€550 | +18.2% |
| Operating profit (loss) | 9901 | -€1,887 | €874 | +€2,761 | |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €867 | €2,657 | +€1,790 | +206% |
| Recurring financial charges | 65 | €867 | €2,657 | +€1,790 | +206% |
| Profit (loss) for the period before taxes | 9903 | -€2,742 | -€1,783 | +€959 | +35.0% |
| Income taxes | 67/77 | €2,990 | €2,444 | -€546 | -18.3% |
| Profit (loss) for the period | 9904 | -€5,732 | -€4,228 | +€1,505 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,732 | -€4,228 | +€1,505 | +26.2% |
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 18 October 2026 via checked.be.