MELYSSA: 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.
MELYSSA
Largest movements
- Receivables within one year -€9,372
down €9,372 (-14.3%), from €65,489 to €56,117
of which Trade receivables: -€18,404
- Tangible fixed assets -€6,664
down €6,664 (-48.6%), from €13,713 to €7,050
of which Leasing and similar rights: -€5,800
- Cash -€5,978
down €5,978 (-91.4%), from €6,542 to €564
mainly Trade debts (-€16,857) and Debts after one year (-€5,117)
- Trade debts -€16,857
down €16,857 (-58.9%), from €28,604 to €11,747
of which Suppliers: -€15,383
- Debts after one year -€5,117
down €5,117 (-33.8%), from €15,134 to €10,017
- Tax, wage and social debts -€4,315
down €4,315 (-52.0%), from €8,299 to €3,984
- Profit (loss) carried forward +€3,401
up €3,401 (+23.8%), from €14,293 to €17,693
- Other operating charges -€32,576
down €32,576 (-99.0%), from €32,901 to €325
- Gross operating margin -€29,318
down €29,318 (-57.1%), from €51,342 to €22,023
- Financial charges +€2,323
up €2,323 (+27.9%), from €8,327 to €10,650
- Taxes -€2,015
down €2,015 (-67.2%), from €3,000 to €984
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 | €85,880 | €63,731 | -€22,149 | -25.8% |
| Fixed assets | 21/28 | €13,713 | €7,050 | -€6,664 | -48.6% |
| Tangible fixed assets | 22/27 | €13,713 | €7,050 | -€6,664 | -48.6% |
| Furniture and vehicles | 24 | €1,478 | €614 | -€864 | -58.4% |
| Leasing and similar rights | 25 | €12,236 | €6,436 | -€5,800 | -47.4% |
| Current assets | 29/58 | €72,166 | €56,681 | -€15,485 | -21.5% |
| Amounts receivable within one year | 40/41 | €65,489 | €56,117 | -€9,372 | -14.3% |
| Trade receivables | 40 | €26,783 | €8,379 | -€18,404 | -68.7% |
| Other amounts receivable | 41 | €38,706 | €47,739 | +€9,032 | +23.3% |
| Cash at bank and in hand | 54/58 | €6,542 | €564 | -€5,978 | -91.4% |
| Deferred charges and accrued income | 490/1 | €135 | - | -€135 | |
| Total equity and liabilities | 10/49 | €85,880 | €63,731 | -€22,149 | -25.8% |
| Equity | 10/15 | €22,353 | €25,753 | +€3,401 | +15.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,293 | €17,693 | +€3,401 | +23.8% |
| Amounts payable | 17/49 | €63,527 | €37,978 | -€25,549 | -40.2% |
| Amounts payable after more than one year | 17 | €15,134 | €10,017 | -€5,117 | -33.8% |
| Financial debts | 170/4 | €15,134 | €10,017 | -€5,117 | -33.8% |
| Amounts payable within one year | 42/48 | €36,903 | €15,731 | -€21,172 | -57.4% |
| Trade debts | 44 | €28,604 | €11,747 | -€16,857 | -58.9% |
| Suppliers | 440/4 | €27,130 | €11,747 | -€15,383 | -56.7% |
| Bills of exchange payable | 441 | €1,474 | - | -€1,474 | |
| Taxes, remuneration and social security | 45 | €8,299 | €3,984 | -€4,315 | -52.0% |
| Taxes | 450/3 | €8,299 | €3,984 | -€4,315 | -52.0% |
| Accrued charges and deferred income | 492/3 | €11,490 | €12,230 | +€740 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,547 | €6,664 | +€117 | +1.8% |
| Other operating charges | 640/8 | €32,901 | €325 | -€32,576 | -99.0% |
| Gross operating margin | 9900 | €51,342 | €22,023 | -€29,318 | -57.1% |
| Operating profit (loss) | 9901 | €11,894 | €15,035 | +€3,141 | +26.4% |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.8% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.8% |
| Financial charges | 65/66B | €8,327 | €10,650 | +€2,323 | +27.9% |
| Recurring financial charges | 65 | €8,327 | €10,650 | +€2,323 | +27.9% |
| Profit (loss) for the period before taxes | 9903 | €3,571 | €4,385 | +€814 | +22.8% |
| Income taxes | 67/77 | €3,000 | €984 | -€2,015 | -67.2% |
| Profit (loss) for the period | 9904 | €571 | €3,401 | +€2,830 | +495.6% |
| Profit (loss) for the period to be appropriated | 9905 | €571 | €3,401 | +€2,830 | +495.6% |
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 11 October 2026 via checked.be.