Mehran Trade: 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.
Mehran Trade
Largest movements
- Cash +€45,233
up €45,233 (+1,244%), from €3,635 to €48,868
mainly Contributions, distributions and other (+€165,063) and Net result for the year (+€10,225)
- Receivables within one year +€17,243
up €17,243 (+119%), from €14,529 to €31,772
of which Other amounts receivable: +€20,617
- Contributions +€165,000
up €165,000 (+660%), from €25,000 to €190,000
- Other debts -€65,150
down €65,150 (-22.1%), from €294,392 to €229,242
- Debts after one year -€52,000
down €52,000 (-45.4%), from €114,500 to €62,500
- Reserves +€10,000
up €10,000 (+161%), from €6,201 to €16,201
of which Distributable reserves: +€10,000
- Gross operating margin +€4,544
up €4,544 (+26.3%), from €17,309 to €21,853
- Depreciation -€4,344
down €4,344 (-65.8%), from €6,600 to €2,256
- Taxes +€3,996
up €3,996 (+254%), from €1,571 to €5,568
- Financial charges -€965
down €965 (-22.0%), from €4,388 to €3,423
- Other operating charges -€517
down €517 (-57.6%), from €898 to €381
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 | €560,299 | €619,669 | +€59,370 | +10.6% |
| Fixed assets | 21/28 | €541,286 | €539,030 | -€2,256 | -0.4% |
| Intangible fixed assets | 21 | €4,417 | €3,417 | -€1,000 | -22.6% |
| Tangible fixed assets | 22/27 | €1,869 | €613 | -€1,256 | -67.2% |
| Furniture and vehicles | 24 | €1,869 | €613 | -€1,256 | -67.2% |
| Financial fixed assets | 28 | €535,000 | €535,000 | = | 0.0% |
| Current assets | 29/58 | €19,013 | €80,640 | +€61,627 | +324% |
| Amounts receivable within one year | 40/41 | €14,529 | €31,772 | +€17,243 | +119% |
| Trade receivables | 40 | €4,090 | €716 | -€3,374 | -82.5% |
| Other amounts receivable | 41 | €10,439 | €31,056 | +€20,617 | +198% |
| Cash at bank and in hand | 54/58 | €3,635 | €48,868 | +€45,233 | +1,244% |
| Deferred charges and accrued income | 490/1 | €850 | - | -€850 | |
| Total equity and liabilities | 10/49 | €560,299 | €619,669 | +€59,370 | +10.6% |
| Equity | 10/15 | €62,231 | €237,519 | +€175,288 | +282% |
| Contributions | 10/11 | €25,000 | €190,000 | +€165,000 | +660% |
| Reserves | 13 | €6,201 | €16,201 | +€10,000 | +161% |
| Non-distributable reserves | 130/1 | €1,201 | €1,201 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,201 | €1,201 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €15,000 | +€10,000 | +200% |
| Profit (loss) carried forward | 14 | €31,030 | €31,318 | +€288 | +0.9% |
| Amounts payable | 17/49 | €498,068 | €382,150 | -€115,917 | -23.3% |
| Amounts payable after more than one year | 17 | €114,500 | €62,500 | -€52,000 | -45.4% |
| Financial debts | 170/4 | €114,500 | €62,500 | -€52,000 | -45.4% |
| Amounts payable within one year | 42/48 | €383,219 | €319,650 | -€63,569 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €2,000 | -€4,000 | -66.7% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €29,434 | €31,395 | +€1,961 | +6.7% |
| Suppliers | 440/4 | €29,434 | €31,395 | +€1,961 | +6.7% |
| Taxes, remuneration and social security | 45 | €3,393 | €7,012 | +€3,619 | +107% |
| Taxes | 450/3 | €3,393 | €7,012 | +€3,619 | +107% |
| Other amounts payable | 47/48 | €294,392 | €229,242 | -€65,150 | -22.1% |
| Accrued charges and deferred income | 492/3 | €348 | - | -€348 | |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,600 | €2,256 | -€4,344 | -65.8% |
| Other operating charges | 640/8 | €898 | €381 | -€517 | -57.6% |
| Gross operating margin | 9900 | €17,309 | €21,853 | +€4,544 | +26.3% |
| Operating profit (loss) | 9901 | €9,811 | €19,216 | +€9,404 | +95.9% |
| Financial charges | 65/66B | €4,388 | €3,423 | -€965 | -22.0% |
| Recurring financial charges | 65 | €4,388 | €3,423 | -€965 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €5,424 | €15,793 | +€10,369 | +191% |
| Income taxes | 67/77 | €1,571 | €5,568 | +€3,996 | +254% |
| Profit (loss) for the period | 9904 | €3,852 | €10,225 | +€6,373 | +165% |
| Profit (loss) for the period to be appropriated | 9905 | €3,852 | €10,225 | +€6,373 | +165% |
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 15 October 2026 via checked.be.