MERA 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.
MERA CONSULTING
Largest movements
- Cash +€12,552
up €12,552 (+16.7%), from €74,987 to €87,538
mainly Net result for the year (+€74,092) and Tax, wage and social debts (+€16,564)
- Receivables within one year +€7,139
up €7,139 (+29.4%), from €24,321 to €31,460
- Tax, wage and social debts +€16,564
up €16,564 (+69.6%), from €23,785 to €40,349
of which Taxes: +€15,564
- Trade debts +€1,736
up €1,736 (+261%), from €664 to €2,400
- Other debts +€1,395
up €1,395 (+1.8%), from €78,138 to €79,533
- Gross operating margin -€1,656
down €1,656 (-1.6%), from €101,424 to €99,768
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 | €106,625 | €125,412 | +€18,787 | +17.6% |
| Fixed assets | 21/28 | €5,217 | €4,313 | -€904 | -17.3% |
| Tangible fixed assets | 22/27 | €5,217 | €4,313 | -€904 | -17.3% |
| Furniture and vehicles | 24 | €5,217 | €4,313 | -€904 | -17.3% |
| Current assets | 29/58 | €101,408 | €121,099 | +€19,691 | +19.4% |
| Amounts receivable within one year | 40/41 | €24,321 | €31,460 | +€7,139 | +29.4% |
| Trade receivables | 40 | €24,321 | €31,460 | +€7,139 | +29.4% |
| Cash at bank and in hand | 54/58 | €74,987 | €87,538 | +€12,552 | +16.7% |
| Deferred charges and accrued income | 490/1 | €2,100 | €2,100 | = | 0.0% |
| Total equity and liabilities | 10/49 | €106,625 | €125,412 | +€18,787 | +17.6% |
| Equity | 10/15 | €4,037 | €3,129 | -€908 | -22.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | - | -€1,000 | |
| Other | 1109/19 | €1,000 | - | -€1,000 | |
| Reserves | 13 | €2,116 | €2,116 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,116 | €2,116 | = | 0.0% |
| Legal reserve | 130 | €2,116 | - | -€2,116 | |
| Reserves not available under the articles | 1311 | - | €2,116 | +€2,116 | |
| Profit (loss) carried forward | 14 | €921 | €13 | -€908 | -98.6% |
| Amounts payable | 17/49 | €102,587 | €122,282 | +€19,695 | +19.2% |
| Amounts payable within one year | 42/48 | €102,587 | €122,282 | +€19,695 | +19.2% |
| Trade debts | 44 | €664 | €2,400 | +€1,736 | +261% |
| Suppliers | 440/4 | €664 | €2,400 | +€1,736 | +261% |
| Taxes, remuneration and social security | 45 | €23,785 | €40,349 | +€16,564 | +69.6% |
| Taxes | 450/3 | €18,285 | €33,849 | +€15,564 | +85.1% |
| Remuneration and social security | 454/9 | €5,500 | €6,500 | +€1,000 | +18.2% |
| Other amounts payable | 47/48 | €78,138 | €79,533 | +€1,395 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,591 | €3,842 | -€749 | -16.3% |
| Other operating charges | 640/8 | €654 | €891 | +€237 | +36.2% |
| Gross operating margin | 9900 | €101,424 | €99,768 | -€1,656 | -1.6% |
| Operating profit (loss) | 9901 | €96,179 | €95,035 | -€1,144 | -1.2% |
| Financial charges | 65/66B | €45 | €45 | +€0 | +0.4% |
| Recurring financial charges | 65 | €45 | €45 | +€0 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €96,134 | €94,990 | -€1,144 | -1.2% |
| Income taxes | 67/77 | €20,300 | €20,898 | +€598 | +2.9% |
| Profit (loss) for the period | 9904 | €75,834 | €74,092 | -€1,742 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €75,834 | €74,092 | -€1,742 | -2.3% |
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 27 October 2026 via checked.be.