BILJARTPALACE - MERODECENTER: 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.
BILJARTPALACE - MERODECENTER
Largest movements
- Cash +€4,796
up €4,796 (+12.5%), from €38,439 to €43,235
mainly Net result for the year (+€14,114) and Depreciation (+€6,135)
- Tangible fixed assets +€3,432
up €3,432 (+20.4%), from €16,792 to €20,224
of which Furniture and vehicles: +€3,480
- Deferred charges and accrued income +€1,599
up €1,599 (+69.8%), from €2,291 to €3,890
- Reserves +€14,114
up €14,114 (+87.5%), from €16,135 to €30,249
- Other debts -€7,114
down €7,114 (-61.4%), from €11,595 to €4,481
- Trade debts +€1,577
up €1,577 (+37.9%), from €4,157 to €5,734
- Tax, wage and social debts +€982
up €982 (+10.0%), from €9,812 to €10,794
of which Taxes: +€868
- Gross operating margin -€25,835
down €25,835 (-43.1%), from €59,914 to €34,079
- Other operating charges -€2,440
down €2,440 (-43.7%), from €5,580 to €3,140
- Staff costs +€1,352
up €1,352 (+18.8%), from €7,183 to €8,535
- Depreciation +€1,057
up €1,057 (+20.8%), from €5,078 to €6,135
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 | €61,141 | €70,419 | +€9,278 | +15.2% |
| Fixed assets | 21/28 | €17,155 | €20,587 | +€3,432 | +20.0% |
| Tangible fixed assets | 22/27 | €16,792 | €20,224 | +€3,432 | +20.4% |
| Land and buildings | 22 | €1,699 | €1,073 | -€626 | -36.8% |
| Plant, machinery and equipment | 23 | €4,754 | €5,332 | +€578 | +12.2% |
| Furniture and vehicles | 24 | €10,339 | €13,819 | +€3,480 | +33.7% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €43,987 | €49,833 | +€5,846 | +13.3% |
| Stocks and contracts in progress | 3 | €3,006 | €2,458 | -€548 | -18.2% |
| Stocks | 30/36 | €3,006 | €2,458 | -€548 | -18.2% |
| Amounts receivable within one year | 40/41 | €250 | €250 | = | 0.0% |
| Other amounts receivable | 41 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,439 | €43,235 | +€4,796 | +12.5% |
| Deferred charges and accrued income | 490/1 | €2,291 | €3,890 | +€1,599 | +69.8% |
| Total equity and liabilities | 10/49 | €61,141 | €70,419 | +€9,278 | +15.2% |
| Equity | 10/15 | €34,727 | €48,841 | +€14,114 | +40.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €16,135 | €30,249 | +€14,114 | +87.5% |
| Distributable reserves | 133 | €16,135 | €30,249 | +€14,114 | +87.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €26,414 | €21,578 | -€4,836 | -18.3% |
| Amounts payable within one year | 42/48 | €25,564 | €21,009 | -€4,556 | -17.8% |
| Trade debts | 44 | €4,157 | €5,734 | +€1,577 | +37.9% |
| Suppliers | 440/4 | €4,157 | €5,734 | +€1,577 | +37.9% |
| Taxes, remuneration and social security | 45 | €9,812 | €10,794 | +€982 | +10.0% |
| Taxes | 450/3 | €6,430 | €7,298 | +€868 | +13.5% |
| Remuneration and social security | 454/9 | €3,382 | €3,495 | +€113 | +3.4% |
| Other amounts payable | 47/48 | €11,595 | €4,481 | -€7,114 | -61.4% |
| Accrued charges and deferred income | 492/3 | €850 | €569 | -€280 | -33.0% |
| Remuneration, social security and pensions | 62 | €7,183 | €8,535 | +€1,352 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,078 | €6,135 | +€1,057 | +20.8% |
| Other operating charges | 640/8 | €5,580 | €3,140 | -€2,440 | -43.7% |
| Non-recurring operating charges | 66A | €4,800 | €0 | -€4,800 | -100% |
| Gross operating margin | 9900 | €59,914 | €34,079 | -€25,835 | -43.1% |
| Operating profit (loss) | 9901 | €37,273 | €16,269 | -€21,004 | -56.4% |
| Financial income | 75/76B | €0 | €34 | +€34 | |
| Recurring financial income | 75 | €0 | €34 | +€34 | |
| Financial charges | 65/66B | €1,195 | €646 | -€549 | -46.0% |
| Recurring financial charges | 65 | €1,195 | €646 | -€549 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €36,078 | €15,658 | -€20,421 | -56.6% |
| Income taxes | 67/77 | €1,753 | €1,543 | -€210 | -12.0% |
| Profit (loss) for the period | 9904 | €34,325 | €14,114 | -€20,211 | -58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,325 | €14,114 | -€20,211 | -58.9% |
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 1 November 2026 via checked.be.