Peter Melio Consulting: 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.
Peter Melio Consulting
Largest movements
- Cash +€128,808
up €128,808 (+25.3%), from €508,488 to €637,296
mainly Net result for the year (+€119,859) and Investment in fixed assets (net) (+€4,997)
- Reserves +€119,859
up €119,859 (+22.2%), from €540,264 to €660,123
- Gross operating margin +€33,962
up €33,962 (+24.4%), from €139,328 to €173,291
- Taxes +€12,485
up €12,485 (+32.7%), from €38,197 to €50,682
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 | €588,919 | €713,783 | +€124,864 | +21.2% |
| Fixed assets | 21/28 | €52,995 | €46,825 | -€6,171 | -11.6% |
| Tangible fixed assets | 22/27 | €52,995 | €46,825 | -€6,171 | -11.6% |
| Furniture and vehicles | 24 | €52,329 | €45,021 | -€7,308 | -14.0% |
| Other tangible fixed assets | 26 | €667 | €1,804 | +€1,137 | +171% |
| Current assets | 29/58 | €535,924 | €666,958 | +€131,034 | +24.5% |
| Amounts receivable within one year | 40/41 | €26,954 | €29,343 | +€2,389 | +8.9% |
| Trade receivables | 40 | €26,954 | €29,343 | +€2,389 | +8.9% |
| Cash at bank and in hand | 54/58 | €508,488 | €637,296 | +€128,808 | +25.3% |
| Deferred charges and accrued income | 490/1 | €482 | €319 | -€163 | -33.9% |
| Total equity and liabilities | 10/49 | €588,919 | €713,783 | +€124,864 | +21.2% |
| Equity | 10/15 | €552,664 | €672,523 | +€119,859 | +21.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €540,264 | €660,123 | +€119,859 | +22.2% |
| Distributable reserves | 133 | €540,264 | €660,123 | +€119,859 | +22.2% |
| Amounts payable | 17/49 | €36,256 | €41,260 | +€5,005 | +13.8% |
| Amounts payable within one year | 42/48 | €36,256 | €41,260 | +€5,005 | +13.8% |
| Trade debts | 44 | €910 | €988 | +€77 | +8.5% |
| Suppliers | 440/4 | €910 | €988 | +€77 | +8.5% |
| Taxes, remuneration and social security | 45 | €27,837 | €32,137 | +€4,300 | +15.4% |
| Taxes | 450/3 | €27,837 | €32,137 | +€4,300 | +15.4% |
| Other amounts payable | 47/48 | €7,508 | €8,135 | +€627 | +8.4% |
| Non-recurring operating income | 76A | - | €6,500 | +€6,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,398 | €1,174 | -€224 | -16.0% |
| Other operating charges | 640/8 | €528 | €539 | +€11 | +2.0% |
| Gross operating margin | 9900 | €139,328 | €173,291 | +€33,962 | +24.4% |
| Operating profit (loss) | 9901 | €137,402 | €171,578 | +€34,175 | +24.9% |
| Financial charges | 65/66B | €867 | €1,036 | +€169 | +19.5% |
| Recurring financial charges | 65 | €867 | €1,036 | +€169 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €136,535 | €170,541 | +€34,006 | +24.9% |
| Income taxes | 67/77 | €38,197 | €50,682 | +€12,485 | +32.7% |
| Profit (loss) for the period | 9904 | €98,338 | €119,859 | +€21,521 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €98,338 | €119,859 | +€21,521 | +21.9% |
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 13 October 2026 via checked.be.