MELYAS: 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.
MELYAS
Largest movements
- Receivables within one year -€1,542
down €1,542 (-11.3%), from €13,669 to €12,127
of which Trade receivables: -€1,799
- Deferred charges and accrued income -€388
down €388 (-34.2%), from €1,135 to €747
- Trade debts -€14,738
down €14,738 (-91.5%), from €16,113 to €1,375
- Other debts +€12,886
up €12,886 (+41.7%), from €30,901 to €43,787
- Profit (loss) carried forward +€1,701
up €1,701 (+4.8%), from -€35,099 to -€33,398
- Tax, wage and social debts -€1,562
no longer reported in 2025 (was €1,562)
of which Taxes: -€1,445
- Gross operating margin -€2,785
down €2,785 (-35.0%), from €7,956 to €5,171
- Other operating charges +€455
up €455 (+26.1%), from €1,745 to €2,200
- Financial charges -€217
down €217 (-58.8%), from €369 to €152
- Depreciation +€153
up €153 (+15.8%), from €970 to €1,123
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.
Cash bridge derived
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 | €37,362 | €35,649 | -€1,713 | -4.6% |
| Fixed assets | 21/28 | €20,747 | €21,111 | +€364 | +1.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €20,385 | €20,749 | +€364 | +1.8% |
| Land and buildings | 22 | €18,184 | €17,360 | -€824 | -4.5% |
| Furniture and vehicles | 24 | €2,201 | €3,389 | +€1,188 | +54.0% |
| Financial fixed assets | 28 | €362 | €362 | = | 0.0% |
| Current assets | 29/58 | €16,615 | €14,538 | -€2,077 | -12.5% |
| Amounts receivable within one year | 40/41 | €13,669 | €12,127 | -€1,542 | -11.3% |
| Trade receivables | 40 | €13,669 | €11,870 | -€1,799 | -13.2% |
| Other amounts receivable | 41 | - | €257 | +€257 | |
| Cash at bank and in hand | 54/58 | €1,811 | €1,664 | -€147 | -8.1% |
| Deferred charges and accrued income | 490/1 | €1,135 | €747 | -€388 | -34.2% |
| Total equity and liabilities | 10/49 | €37,362 | €35,649 | -€1,713 | -4.6% |
| Equity | 10/15 | -€11,214 | -€9,513 | +€1,701 | +15.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,285 | €5,285 | = | 0.0% |
| Distributable reserves | 133 | €5,285 | €5,285 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,099 | -€33,398 | +€1,701 | +4.8% |
| Amounts payable | 17/49 | €48,576 | €45,162 | -€3,414 | -7.0% |
| Amounts payable within one year | 42/48 | €48,576 | €45,162 | -€3,414 | -7.0% |
| Trade debts | 44 | €16,113 | €1,375 | -€14,738 | -91.5% |
| Suppliers | 440/4 | €16,113 | €1,375 | -€14,738 | -91.5% |
| Taxes, remuneration and social security | 45 | €1,562 | - | -€1,562 | |
| Taxes | 450/3 | €1,445 | - | -€1,445 | |
| Remuneration and social security | 454/9 | €117 | - | -€117 | |
| Other amounts payable | 47/48 | €30,901 | €43,787 | +€12,886 | +41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €970 | €1,123 | +€153 | +15.8% |
| Other operating charges | 640/8 | €1,745 | €2,200 | +€455 | +26.1% |
| Gross operating margin | 9900 | €7,956 | €5,171 | -€2,785 | -35.0% |
| Operating profit (loss) | 9901 | €5,241 | €1,848 | -€3,393 | -64.7% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €369 | €152 | -€217 | -58.8% |
| Recurring financial charges | 65 | €369 | €152 | -€217 | -58.8% |
| Profit (loss) for the period before taxes | 9903 | €4,872 | €1,701 | -€3,171 | -65.1% |
| Profit (loss) for the period | 9904 | €4,872 | €1,701 | -€3,171 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,872 | €1,701 | -€3,171 | -65.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.