MERAKI VB: what changed
Two fiscal 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 VB
Largest movements
- Cash +€5,176
up €5,176 (+497.0%), from €1,041 to €6,218
mainly Net result for the year (+€6,169) and Investment in fixed assets (net) (+€2,910)
- Tangible fixed assets -€3,775
no longer reported in 2025 (was €3,775)
- Receivables within one year -€2,191
down €2,191 (-6.9%), from €31,748 to €29,557
of which Other amounts receivable: -€1,345
- Deferred charges and accrued income -€492
no longer reported in 2025 (was €492)
- Profit (loss) carried forward +€6,169
up €6,169 (+36.5%), from €16,880 to €23,049
- Tax, wage and social debts -€6,148
down €6,148 (-45.2%), from €13,613 to €7,466
- Current portion of long-term debt -€914
no longer reported in 2025 (was €914)
- Trade debts -€388
down €388 (-14.7%), from €2,649 to €2,261
- Gross operating margin -€9,961
down €9,961 (-41.6%), from €23,936 to €13,975
- Taxes -€3,295
down €3,295 (-57.0%), from €5,783 to €2,488
- Depreciation -€2,235
down €2,235 (-72.1%), from €3,099 to €864
- Financial charges +€1,174
up €1,174 (+39.1%), from €3,001 to €4,175
- Financial income -€1,032
down €1,032 (-99.7%), from €1,035 to €3
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.
Cash bridge derived
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 | €37,055 | €35,775 | -€1,281 | -3.5% |
| Fixed assets | 21/28 | €3,775 | - | -€3,775 | |
| Tangible fixed assets | 22/27 | €3,775 | - | -€3,775 | |
| Furniture and vehicles | 24 | €3,775 | - | -€3,775 | |
| Current assets | 29/58 | €33,281 | €35,775 | +€2,494 | +7.5% |
| Amounts receivable within one year | 40/41 | €31,748 | €29,557 | -€2,191 | -6.9% |
| Trade receivables | 40 | €7,256 | €6,410 | -€846 | -11.7% |
| Other amounts receivable | 41 | €24,492 | €23,147 | -€1,345 | -5.5% |
| Cash at bank and in hand | 54/58 | €1,041 | €6,218 | +€5,176 | +497.0% |
| Deferred charges and accrued income | 490/1 | €492 | - | -€492 | |
| Total equity and liabilities | 10/49 | €37,055 | €35,775 | -€1,281 | -3.5% |
| Equity | 10/15 | €19,880 | €26,049 | +€6,169 | +31.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,880 | €23,049 | +€6,169 | +36.5% |
| Amounts payable | 17/49 | €17,176 | €9,726 | -€7,450 | -43.4% |
| Amounts payable within one year | 42/48 | €17,176 | €9,726 | -€7,450 | -43.4% |
| Current portion of amounts payable after more than one year | 42 | €914 | - | -€914 | |
| Trade debts | 44 | €2,649 | €2,261 | -€388 | -14.7% |
| Suppliers | 440/4 | €2,649 | €2,261 | -€388 | -14.7% |
| Taxes, remuneration and social security | 45 | €13,613 | €7,466 | -€6,148 | -45.2% |
| Taxes | 450/3 | €13,613 | €7,466 | -€6,148 | -45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,099 | €864 | -€2,235 | -72.1% |
| Other operating charges | 640/8 | €1,206 | €281 | -€924 | -76.7% |
| Gross operating margin | 9900 | €23,936 | €13,975 | -€9,961 | -41.6% |
| Operating profit (loss) | 9901 | €19,631 | €12,829 | -€6,802 | -34.6% |
| Financial income | 75/76B | €1,035 | €3 | -€1,032 | -99.7% |
| Recurring financial income | 75 | €1,035 | €3 | -€1,032 | -99.7% |
| Financial charges | 65/66B | €3,001 | €4,175 | +€1,174 | +39.1% |
| Recurring financial charges | 65 | €3,001 | €4,175 | +€1,174 | +39.1% |
| Profit (loss) for the period before taxes | 9903 | €17,664 | €8,657 | -€9,007 | -51.0% |
| Income taxes | 67/77 | €5,783 | €2,488 | -€3,295 | -57.0% |
| Profit (loss) for the period | 9904 | €11,881 | €6,169 | -€5,712 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,881 | €6,169 | -€5,712 | -48.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.