MERAKI: 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.
MERAKI
Largest movements
- Cash +€3,492
up €3,492 (+13.6%), from €25,651 to €29,143
mainly Net result for the year (+€5,438) and Depreciation (+€1,002)
- Tangible fixed assets -€1,002
down €1,002 (-22.1%), from €4,531 to €3,529
- Receivables within one year -€950
down €950 (-22.4%), from €4,235 to €3,285
of which Trade receivables: -€3,500
- Deferred charges and accrued income -€555
down €555 (-50.1%), from €1,109 to €554
- Reserves +€5,881
up €5,881, from €0 to €5,881
- Other debts -€4,675
down €4,675 (-18.5%), from €25,238 to €20,563
- Contributions -€930
down €930 (-13.0%), from €7,130 to €6,200
- Profit (loss) carried forward +€487
up €487, from -€487 to €0
- Gross operating margin +€10,889
up €10,889, from -€3,268 to €7,621
- Taxes +€416
up €416, from €0 to €416
- Other operating charges -€410
down €410 (-38.6%), from €1,064 to €654
- Depreciation +€297
up €297 (+42.1%), from €705 to €1,002
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 | €35,525 | €36,510 | +€985 | +2.8% |
| Fixed assets | 21/28 | €4,531 | €3,529 | -€1,002 | -22.1% |
| Tangible fixed assets | 22/27 | €4,531 | €3,529 | -€1,002 | -22.1% |
| Plant, machinery and equipment | 23 | €4,531 | €3,529 | -€1,002 | -22.1% |
| Current assets | 29/58 | €30,995 | €32,981 | +€1,987 | +6.4% |
| Amounts receivable within one year | 40/41 | €4,235 | €3,285 | -€950 | -22.4% |
| Trade receivables | 40 | €3,500 | €0 | -€3,500 | -100% |
| Other amounts receivable | 41 | €735 | €3,285 | +€2,550 | +347% |
| Cash at bank and in hand | 54/58 | €25,651 | €29,143 | +€3,492 | +13.6% |
| Deferred charges and accrued income | 490/1 | €1,109 | €554 | -€555 | -50.1% |
| Total equity and liabilities | 10/49 | €35,525 | €36,510 | +€985 | +2.8% |
| Equity | 10/15 | €6,643 | €12,081 | +€5,438 | +81.9% |
| Contributions | 10/11 | €7,130 | €6,200 | -€930 | -13.0% |
| Reserves | 13 | €0 | €5,881 | +€5,881 | |
| Distributable reserves | 133 | €0 | €5,881 | +€5,881 | |
| Profit (loss) carried forward | 14 | -€487 | €0 | +€487 | |
| Amounts payable | 17/49 | €28,882 | €24,429 | -€4,453 | -15.4% |
| Amounts payable within one year | 42/48 | €28,882 | €24,429 | -€4,453 | -15.4% |
| Trade debts | 44 | €945 | €1,166 | +€222 | +23.5% |
| Suppliers | 440/4 | €945 | €1,166 | +€222 | +23.5% |
| Taxes, remuneration and social security | 45 | €2,700 | €2,700 | = | 0.0% |
| Taxes | 450/3 | €900 | €900 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €25,238 | €20,563 | -€4,675 | -18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €705 | €1,002 | +€297 | +42.1% |
| Other operating charges | 640/8 | €1,064 | €654 | -€410 | -38.6% |
| Non-recurring operating charges | 66A | €1,281 | €0 | -€1,281 | -100% |
| Gross operating margin | 9900 | -€3,268 | €7,621 | +€10,889 | |
| Operating profit (loss) | 9901 | -€6,318 | €5,965 | +€12,283 | |
| Financial income | 75/76B | €58 | €39 | -€19 | -33.4% |
| Recurring financial income | 75 | €58 | €39 | -€19 | -33.4% |
| Financial charges | 65/66B | €152 | €150 | -€3 | -1.7% |
| Recurring financial charges | 65 | €152 | €150 | -€3 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,412 | €5,854 | +€12,266 | |
| Income taxes | 67/77 | €0 | €416 | +€416 | |
| Profit (loss) for the period | 9904 | -€6,412 | €5,438 | +€11,850 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,412 | €5,438 | +€11,850 |
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 17 October 2026 via checked.be.