MEEREMANS 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.
MEEREMANS CONSULTING
Largest movements
- Tangible fixed assets +€20,000
up €20,000 (+9.5%), from €211,332 to €231,332
of which Land and buildings: +€22,869
- Other debts +€31,304
up €31,304 (+150%), from €20,804 to €52,108
- Reserves -€14,000
down €14,000 (-30.1%), from €46,444 to €32,444
of which Distributable reserves: -€14,000
- Debts after one year +€11,970
up €11,970 (+11.4%), from €105,120 to €117,090
- Profit (loss) carried forward -€9,490
down €9,490, from €411 to -€9,079
- Gross operating margin -€8,637
down €8,637 (-54.0%), from €16,005 to €7,368
- Depreciation +€2,757
up €2,757 (+24.9%), from €11,084 to €13,841
- Other operating charges -€1,029
down €1,029 (-24.3%), from €4,238 to €3,209
- Taxes -€614
down €614, from €533 to -€81
- Financial income -€170
down €170 (-49.0%), from €346 to €177
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 | €275,005 | €293,748 | +€18,743 | +6.8% |
| Fixed assets | 21/28 | €212,107 | €232,107 | +€20,000 | +9.4% |
| Tangible fixed assets | 22/27 | €211,332 | €231,332 | +€20,000 | +9.5% |
| Land and buildings | 22 | €201,295 | €224,163 | +€22,869 | +11.4% |
| Plant, machinery and equipment | 23 | €406 | €100 | -€306 | -75.4% |
| Furniture and vehicles | 24 | €6,898 | €5,051 | -€1,847 | -26.8% |
| Other tangible fixed assets | 26 | €2,733 | €2,018 | -€715 | -26.2% |
| Financial fixed assets | 28 | €776 | €776 | = | 0.0% |
| Current assets | 29/58 | €62,898 | €61,641 | -€1,257 | -2.0% |
| Amounts receivable within one year | 40/41 | €1,796 | €1,397 | -€399 | -22.2% |
| Trade receivables | 40 | €0 | €1,200 | +€1,200 | |
| Other amounts receivable | 41 | €1,796 | €196 | -€1,600 | -89.1% |
| Current investments | 50/53 | €59,942 | €57,712 | -€2,230 | -3.7% |
| Cash at bank and in hand | 54/58 | €1,160 | €1,207 | +€47 | +4.0% |
| Deferred charges and accrued income | 490/1 | €0 | €1,325 | +€1,325 | |
| Total equity and liabilities | 10/49 | €275,005 | €293,748 | +€18,743 | +6.8% |
| Equity | 10/15 | €146,855 | €123,365 | -€23,490 | -16.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €46,444 | €32,444 | -€14,000 | -30.1% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €36,444 | €22,444 | -€14,000 | -38.4% |
| Profit (loss) carried forward | 14 | €411 | -€9,079 | -€9,490 | |
| Amounts payable | 17/49 | €128,150 | €170,383 | +€42,232 | +33.0% |
| Amounts payable after more than one year | 17 | €105,120 | €117,090 | +€11,970 | +11.4% |
| Other amounts payable | 178/9 | €105,120 | €117,090 | +€11,970 | +11.4% |
| Amounts payable within one year | 42/48 | €22,643 | €53,293 | +€30,649 | +135% |
| Trade debts | 44 | €1,482 | €567 | -€916 | -61.8% |
| Suppliers | 440/4 | €1,482 | €567 | -€916 | -61.8% |
| Taxes, remuneration and social security | 45 | €357 | €618 | +€261 | +73.0% |
| Taxes | 450/3 | €357 | €618 | +€261 | +73.0% |
| Other amounts payable | 47/48 | €20,804 | €52,108 | +€31,304 | +150% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,084 | €13,841 | +€2,757 | +24.9% |
| Other operating charges | 640/8 | €4,238 | €3,209 | -€1,029 | -24.3% |
| Gross operating margin | 9900 | €16,005 | €7,368 | -€8,637 | -54.0% |
| Operating profit (loss) | 9901 | €683 | -€9,681 | -€10,365 | |
| Financial income | 75/76B | €346 | €177 | -€170 | -49.0% |
| Recurring financial income | 75 | €346 | €177 | -€170 | -49.0% |
| Financial charges | 65/66B | €86 | €66 | -€20 | -23.2% |
| Recurring financial charges | 65 | €86 | €66 | -€20 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €944 | -€9,571 | -€10,515 | |
| Income taxes | 67/77 | €533 | -€81 | -€614 | |
| Profit (loss) for the period | 9904 | €411 | -€9,490 | -€9,900 | |
| Profit (loss) for the period to be appropriated | 9905 | €411 | -€9,490 | -€9,900 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.