B.MERCKX: what changed
What changed
B.MERCKX
NACE 43.120, Site preparation
filed annual accounts (NBB)
Net result for the year
€2,042
2024 · -€1,193+€3,234
Equity
€91,388
2024 · €90,179+€1,209
Cash
€8,631
2024 · €2,681+€5,950
Balance sheet total
€160,786
2024 · €152,054+€8,733
Largest movements
Assets
- Stocks and contracts -€8,000
down €8,000 (-9.7%), from €82,500 to €74,500
- Receivables within one year +€6,002
up €6,002 (+64.9%), from €9,251 to €15,253
of which Trade receivables: +€6,002
- Cash +€5,950
up €5,950 (+222%), from €2,681 to €8,631
mainly Other debts (+€15,191) and Depreciation (+€12,897)
- Tangible fixed assets +€4,889
up €4,889 (+8.9%), from €54,985 to €59,873
of which Land and buildings: +€13,824
Equity and liabilities
- Other debts +€15,191
up €15,191 (+39.4%), from €38,524 to €53,715
- Current portion of long-term debt -€3,618
down €3,618 (-57.1%), from €6,338 to €2,720
- Debts after one year -€2,720
down €2,720 (-100%), from €2,720 to €0
Income statement
- Gross operating margin +€2,230
up €2,230 (+15.6%), from €14,290 to €16,520
- Write-downs -€2,025
down €2,025 (-100%), from €2,025 to €0
- Depreciation +€1,074
up €1,074 (+9.1%), from €11,823 to €12,897
- Financial charges -€217
down €217 (-33.3%), from €650 to €434
- Other operating charges +€179
up €179 (+18.2%), from €986 to €1,165
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€1,193
Gross operating margin
+€2,230
Depreciation
-€1,074
Write-downs
+€2,025
Other operating charges
-€179
Financial income
+€17
Financial charges
+€217
Result 2025
€2,042
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€30,906
Investment
-€17,786
Financing
-€7,171
Cash 2024
€2,681
From operations (derived)
+€30,906
Net result for the year
+€2,042
Depreciation
+€12,897
Stocks and contracts
+€8,000
Receivables within one year
-€6,002
Deferred charges and accrued income
+€108
Trade debts
+€994
Tax, wage and social debts
-€1,318
Other debts
+€15,191
Accrued charges and deferred income
-€1,005
Investment (derived)
-€17,786
Investment in fixed assets (net)
-€17,786
Financing
-€7,171
Debts after one year
-€2,720
Current portion of long-term debt
-€3,618
Contributions, distributions and other
-€833
Cash 2025
€8,631
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,054 | €160,786 | +€8,733 | +5.7% |
| Fixed assets | 21/28 | €54,985 | €59,873 | +€4,889 | +8.9% |
| Tangible fixed assets | 22/27 | €54,985 | €59,873 | +€4,889 | +8.9% |
| Land and buildings | 22 | €26,063 | €39,887 | +€13,824 | +53.0% |
| Plant, machinery and equipment | 23 | €1,270 | €2,298 | +€1,028 | +80.9% |
| Furniture and vehicles | 24 | €12,220 | €8,487 | -€3,733 | -30.5% |
| Leasing and similar rights | 25 | €15,431 | €9,201 | -€6,230 | -40.4% |
| Current assets | 29/58 | €97,069 | €100,913 | +€3,844 | +4.0% |
| Stocks and contracts in progress | 3 | €82,500 | €74,500 | -€8,000 | -9.7% |
| Stocks | 30/36 | €82,500 | €74,500 | -€8,000 | -9.7% |
| Amounts receivable within one year | 40/41 | €9,251 | €15,253 | +€6,002 | +64.9% |
| Trade receivables | 40 | €6,251 | €12,253 | +€6,002 | +96.0% |
| Other amounts receivable | 41 | €3,000 | €3,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,681 | €8,631 | +€5,950 | +222% |
| Deferred charges and accrued income | 490/1 | €2,637 | €2,529 | -€108 | -4.1% |
| Total equity and liabilities | 10/49 | €152,054 | €160,786 | +€8,733 | +5.7% |
| Equity | 10/15 | €90,179 | €91,388 | +€1,209 | +1.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €86,200 | €86,388 | +€188 | +0.2% |
| Distributable reserves | 133 | €86,200 | €86,388 | +€188 | +0.2% |
| Profit (loss) carried forward | 14 | -€1,021 | €0 | +€1,021 | |
| Amounts payable | 17/49 | €61,875 | €69,399 | +€7,524 | +12.2% |
| Amounts payable after more than one year | 17 | €2,720 | €0 | -€2,720 | -100% |
| Financial debts | 170/4 | €2,720 | €0 | -€2,720 | -100% |
| Amounts payable within one year | 42/48 | €56,350 | €67,599 | +€11,249 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €6,338 | €2,720 | -€3,618 | -57.1% |
| Trade debts | 44 | €3,004 | €3,997 | +€994 | +33.1% |
| Suppliers | 440/4 | €3,004 | €3,997 | +€994 | +33.1% |
| Taxes, remuneration and social security | 45 | €8,485 | €7,167 | -€1,318 | -15.5% |
| Taxes | 450/3 | €6,185 | €4,867 | -€1,318 | -21.3% |
| Remuneration and social security | 454/9 | €2,300 | €2,300 | = | 0.0% |
| Other amounts payable | 47/48 | €38,524 | €53,715 | +€15,191 | +39.4% |
| Accrued charges and deferred income | 492/3 | €2,805 | €1,800 | -€1,005 | -35.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,823 | €12,897 | +€1,074 | +9.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,025 | €0 | -€2,025 | -100% |
| Other operating charges | 640/8 | €986 | €1,165 | +€179 | +18.2% |
| Gross operating margin | 9900 | €14,290 | €16,520 | +€2,230 | +15.6% |
| Operating profit (loss) | 9901 | -€543 | €2,457 | +€3,001 | |
| Financial income | 75/76B | €1 | €18 | +€17 | +1,631% |
| Recurring financial income | 75 | €1 | €18 | +€17 | +1,631% |
| Financial charges | 65/66B | €650 | €434 | -€217 | -33.3% |
| Recurring financial charges | 65 | €650 | €434 | -€217 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,193 | €2,042 | +€3,234 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€1,193 | €2,042 | +€3,234 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,193 | €2,042 | +€3,234 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.