Rest ô Mel: 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.
Rest ô Mel
Largest movements
- Receivables within one year +€7,666
up €7,666 (+19.5%), from €39,227 to €46,893
of which Other amounts receivable: +€10,924
- Cash -€1,604
down €1,604 (-15.7%), from €10,205 to €8,601
mainly Receivables within one year (-€7,666) and Trade debts (-€4,480)
- Tangible fixed assets -€755
down €755 (-39.5%), from €1,910 to €1,155
of which Plant, machinery and equipment: -€667
- Reserves +€6,000
new in 2025: €6,000
- Trade debts -€4,480
down €4,480 (-24.1%), from €18,568 to €14,088
- Tax, wage and social debts +€4,300
up €4,300 (+23.5%), from €18,322 to €22,622
of which Remuneration and social security: +€7,406
- Debts after one year -€1,981
down €1,981 (-28.6%), from €6,923 to €4,943
- Profit (loss) carried forward +€1,035
up €1,035 (+9.7%), from €10,638 to €11,673
- Gross operating margin -€90,400
down €90,400 (-45.1%), from €200,300 to €109,900
- Staff costs -€81,566
down €81,566 (-47.1%), from €173,201 to €91,635
- Financial charges -€4,366
down €4,366 (-60.4%), from €7,231 to €2,865
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 | €58,314 | €62,807 | +€4,493 | +7.7% |
| Fixed assets | 21/28 | €2,864 | €1,680 | -€1,184 | -41.3% |
| Intangible fixed assets | 21 | €692 | €406 | -€286 | -41.4% |
| Tangible fixed assets | 22/27 | €1,910 | €1,155 | -€755 | -39.5% |
| Plant, machinery and equipment | 23 | €1,697 | €1,030 | -€667 | -39.3% |
| Furniture and vehicles | 24 | €213 | €125 | -€88 | -41.5% |
| Financial fixed assets | 28 | €262 | €120 | -€142 | -54.3% |
| Current assets | 29/58 | €55,450 | €61,127 | +€5,677 | +10.2% |
| Stocks and contracts in progress | 3 | €4,839 | €4,640 | -€199 | -4.1% |
| Stocks | 30/36 | €4,839 | €4,640 | -€199 | -4.1% |
| Amounts receivable within one year | 40/41 | €39,227 | €46,893 | +€7,666 | +19.5% |
| Trade receivables | 40 | €7,236 | €3,978 | -€3,258 | -45.0% |
| Other amounts receivable | 41 | €31,991 | €42,915 | +€10,924 | +34.1% |
| Cash at bank and in hand | 54/58 | €10,205 | €8,601 | -€1,604 | -15.7% |
| Deferred charges and accrued income | 490/1 | €1,179 | €993 | -€186 | -15.8% |
| Total equity and liabilities | 10/49 | €58,314 | €62,807 | +€4,493 | +7.7% |
| Equity | 10/15 | €12,138 | €19,173 | +€7,035 | +58.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €6,000 | +€6,000 | |
| Distributable reserves | 133 | - | €6,000 | +€6,000 | |
| Profit (loss) carried forward | 14 | €10,638 | €11,673 | +€1,035 | +9.7% |
| Amounts payable | 17/49 | €46,176 | €43,633 | -€2,543 | -5.5% |
| Amounts payable after more than one year | 17 | €6,923 | €4,943 | -€1,981 | -28.6% |
| Financial debts | 170/4 | €6,923 | €4,943 | -€1,981 | -28.6% |
| Amounts payable within one year | 42/48 | €39,253 | €38,691 | -€562 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €2,363 | €1,980 | -€383 | -16.2% |
| Trade debts | 44 | €18,568 | €14,088 | -€4,480 | -24.1% |
| Suppliers | 440/4 | €18,568 | €14,088 | -€4,480 | -24.1% |
| Taxes, remuneration and social security | 45 | €18,322 | €22,622 | +€4,300 | +23.5% |
| Taxes | 450/3 | €9,887 | €6,781 | -€3,106 | -31.4% |
| Remuneration and social security | 454/9 | €8,435 | €15,841 | +€7,406 | +87.8% |
| Remuneration, social security and pensions | 62 | €173,201 | €91,635 | -€81,566 | -47.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €523 | €1,041 | +€518 | +99.1% |
| Other operating charges | 640/8 | €3,566 | €2,826 | -€740 | -20.7% |
| Gross operating margin | 9900 | €200,300 | €109,900 | -€90,400 | -45.1% |
| Operating profit (loss) | 9901 | €23,010 | €14,397 | -€8,613 | -37.4% |
| Financial income | 75/76B | €21 | €3 | -€18 | -85.7% |
| Recurring financial income | 75 | €21 | €3 | -€18 | -85.7% |
| Financial charges | 65/66B | €7,231 | €2,865 | -€4,366 | -60.4% |
| Recurring financial charges | 65 | €7,231 | €2,865 | -€4,366 | -60.4% |
| Profit (loss) for the period before taxes | 9903 | €15,800 | €11,535 | -€4,265 | -27.0% |
| Income taxes | 67/77 | €5,162 | €4,500 | -€662 | -12.8% |
| Profit (loss) for the period | 9904 | €10,638 | €7,035 | -€3,603 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,638 | €7,035 | -€3,603 | -33.9% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.