BUREAU MERCIER: 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.
BUREAU MERCIER
Largest movements
- Cash +€18,715
up €18,715 (+108%), from €17,399 to €36,113
mainly Depreciation (+€19,747) and Tax, wage and social debts (+€7,134)
- Tangible fixed assets -€16,038
down €16,038 (-19.0%), from €84,517 to €68,479
- Receivables within one year -€5,230
down €5,230 (-15.1%), from €34,553 to €29,324
of which Other amounts receivable: -€7,370
- Deferred charges and accrued income +€4,736
up €4,736 (+2,455%), from €193 to €4,929
- Debts after one year -€15,760
down €15,760 (-27.0%), from €58,430 to €42,670
- Tax, wage and social debts +€7,134
up €7,134 (+72.6%), from €9,826 to €16,960
- Trade debts +€6,184
up €6,184 (+38.7%), from €15,961 to €22,145
- Profit (loss) carried forward +€4,025
up €4,025 (+13.3%), from €30,324 to €34,349
- Gross operating margin +€15,866
up €15,866 (+112%), from €14,227 to €30,093
- Depreciation +€10,172
up €10,172 (+106%), from €9,575 to €19,747
- Other operating charges -€2,325
down €2,325 (-79.3%), from €2,933 to €608
- Taxes +€2,277
up €2,277 (+929%), from €245 to €2,522
- Financial charges +€1,371
up €1,371 (+72.9%), from €1,880 to €3,252
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 | €138,062 | €140,244 | +€2,182 | +1.6% |
| Fixed assets | 21/28 | €85,917 | €69,879 | -€16,038 | -18.7% |
| Tangible fixed assets | 22/27 | €84,517 | €68,479 | -€16,038 | -19.0% |
| Furniture and vehicles | 24 | €84,517 | €68,479 | -€16,038 | -19.0% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €52,145 | €70,366 | +€18,220 | +34.9% |
| Amounts receivable within one year | 40/41 | €34,553 | €29,324 | -€5,230 | -15.1% |
| Trade receivables | 40 | €21,800 | €23,940 | +€2,140 | +9.8% |
| Other amounts receivable | 41 | €12,754 | €5,383 | -€7,370 | -57.8% |
| Cash at bank and in hand | 54/58 | €17,399 | €36,113 | +€18,715 | +108% |
| Deferred charges and accrued income | 490/1 | €193 | €4,929 | +€4,736 | +2,455% |
| Total equity and liabilities | 10/49 | €138,062 | €140,244 | +€2,182 | +1.6% |
| Equity | 10/15 | €38,684 | €42,709 | +€4,025 | +10.4% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,324 | €34,349 | +€4,025 | +13.3% |
| Amounts payable | 17/49 | €99,378 | €97,535 | -€1,843 | -1.9% |
| Amounts payable after more than one year | 17 | €58,430 | €42,670 | -€15,760 | -27.0% |
| Financial debts | 170/4 | €58,430 | €42,670 | -€15,760 | -27.0% |
| Amounts payable within one year | 42/48 | €40,948 | €54,865 | +€13,917 | +34.0% |
| Current portion of amounts payable after more than one year | 42 | €15,161 | €15,760 | +€599 | +3.9% |
| Trade debts | 44 | €15,961 | €22,145 | +€6,184 | +38.7% |
| Suppliers | 440/4 | €15,961 | €22,145 | +€6,184 | +38.7% |
| Taxes, remuneration and social security | 45 | €9,826 | €16,960 | +€7,134 | +72.6% |
| Taxes | 450/3 | €9,826 | €16,960 | +€7,134 | +72.6% |
| Non-recurring operating income | 76A | €14,065 | - | -€14,065 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,575 | €19,747 | +€10,172 | +106% |
| Other operating charges | 640/8 | €2,933 | €608 | -€2,325 | -79.3% |
| Gross operating margin | 9900 | €14,227 | €30,093 | +€15,866 | +112% |
| Operating profit (loss) | 9901 | €1,719 | €9,738 | +€8,019 | +467% |
| Financial income | 75/76B | €0 | €61 | +€61 | +12,402% |
| Recurring financial income | 75 | €0 | €61 | +€61 | +12,402% |
| Financial charges | 65/66B | €1,880 | €3,252 | +€1,371 | +72.9% |
| Recurring financial charges | 65 | €1,880 | €3,252 | +€1,371 | +72.9% |
| Profit (loss) for the period before taxes | 9903 | -€161 | €6,547 | +€6,708 | |
| Income taxes | 67/77 | €245 | €2,522 | +€2,277 | +929% |
| Profit (loss) for the period | 9904 | -€406 | €4,025 | +€4,431 | |
| Profit (loss) for the period to be appropriated | 9905 | -€406 | €4,025 | +€4,431 |
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 22 October 2026 via checked.be.