Mercadino: 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.
Mercadino
Largest movements
- Receivables within one year -€1.1m
down €1.1m (-90.3%), from €1.2m to €117,918
of which Other amounts receivable: -€1.1m
- Tangible fixed assets -€131,637
down €131,637 (-33.4%), from €394,177 to €262,539
of which Plant, machinery and equipment: -€130,886
- Cash -€62,928
down €62,928 (-5.1%), from €1.2m to €1.2m
mainly Contributions, distributions and other (-€800,000) and Other debts (-€584,402)
- Current investments -€49,994
down €49,994 (-16.6%), from €301,393 to €251,398
- Other debts -€584,402
down €584,402 (-38.8%), from €1.5m to €923,094
- Reserves -€448,388
down €448,388 (-91.2%), from €491,544 to €43,156
of which Distributable reserves: -€448,388
- Tax, wage and social debts -€181,891
down €181,891 (-51.2%), from €355,263 to €173,373
of which Taxes: -€195,012
- Trade debts -€64,382
down €64,382 (-6.0%), from €1.1m to €1.0m
- Current portion of long-term debt -€53,333
no longer reported in 2025 (was €53,333)
- Staff costs +€286,332
up €286,332 (+45.1%), from €635,310 to €921,642
- Gross operating margin +€266,721
up €266,721 (+20.3%), from €1.3m to €1.6m
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 | €3,576,652 | €2,223,696 | -€1.4m | -37.8% |
| Fixed assets | 21/28 | €394,177 | €262,539 | -€131,637 | -33.4% |
| Tangible fixed assets | 22/27 | €394,177 | €262,539 | -€131,637 | -33.4% |
| Plant, machinery and equipment | 23 | €392,345 | €261,459 | -€130,886 | -33.4% |
| Furniture and vehicles | 24 | €1,832 | €1,080 | -€751 | -41.0% |
| Current assets | 29/58 | €3,182,475 | €1,961,157 | -€1.2m | -38.4% |
| Stocks and contracts in progress | 3 | €428,535 | €397,076 | -€31,459 | -7.3% |
| Stocks | 30/36 | €428,535 | €397,076 | -€31,459 | -7.3% |
| Amounts receivable within one year | 40/41 | €1,212,365 | €117,918 | -€1.1m | -90.3% |
| Trade receivables | 40 | - | €30,149 | +€30,149 | |
| Other amounts receivable | 41 | €1,212,365 | €87,769 | -€1.1m | -92.8% |
| Current investments | 50/53 | €301,393 | €251,398 | -€49,994 | -16.6% |
| Cash at bank and in hand | 54/58 | €1,235,769 | €1,172,841 | -€62,928 | -5.1% |
| Deferred charges and accrued income | 490/1 | €4,414 | €21,924 | +€17,510 | +397% |
| Total equity and liabilities | 10/49 | €3,576,652 | €2,223,696 | -€1.4m | -37.8% |
| Equity | 10/15 | €545,352 | €96,964 | -€448,388 | -82.2% |
| Contributions | 10/11 | €53,808 | €53,808 | = | 0.0% |
| Reserves | 13 | €491,544 | €43,156 | -€448,388 | -91.2% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €485,544 | €37,156 | -€448,388 | -92.3% |
| Amounts payable | 17/49 | €3,031,300 | €2,126,733 | -€904,567 | -29.8% |
| Amounts payable after more than one year | 17 | €42,500 | €21,250 | -€21,250 | -50.0% |
| Financial debts | 170/4 | €42,500 | €21,250 | -€21,250 | -50.0% |
| Amounts payable within one year | 42/48 | €2,988,800 | €2,104,792 | -€884,008 | -29.6% |
| Current portion of amounts payable after more than one year | 42 | €53,333 | - | -€53,333 | |
| Trade debts | 44 | €1,072,707 | €1,008,325 | -€64,382 | -6.0% |
| Suppliers | 440/4 | €1,072,707 | €1,008,325 | -€64,382 | -6.0% |
| Taxes, remuneration and social security | 45 | €355,263 | €173,373 | -€181,891 | -51.2% |
| Taxes | 450/3 | €231,378 | €36,365 | -€195,012 | -84.3% |
| Remuneration and social security | 454/9 | €123,885 | €137,007 | +€13,122 | +10.6% |
| Other amounts payable | 47/48 | €1,507,496 | €923,094 | -€584,402 | -38.8% |
| Accrued charges and deferred income | 492/3 | - | €691 | +€691 | |
| Remuneration, social security and pensions | 62 | €635,310 | €921,642 | +€286,332 | +45.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €151,297 | €148,600 | -€2,697 | -1.8% |
| Other operating charges | 640/8 | €6,683 | €3,453 | -€3,230 | -48.3% |
| Gross operating margin | 9900 | €1,310,699 | €1,577,421 | +€266,721 | +20.3% |
| Operating profit (loss) | 9901 | €517,410 | €503,725 | -€13,684 | -2.6% |
| Financial income | 75/76B | €11,581 | €11,050 | -€532 | -4.6% |
| Recurring financial income | 75 | €11,581 | €11,050 | -€532 | -4.6% |
| Financial charges | 65/66B | €9,282 | €21,247 | +€11,965 | +129% |
| Recurring financial charges | 65 | €9,282 | €21,247 | +€11,965 | +129% |
| Profit (loss) for the period before taxes | 9903 | €519,709 | €493,528 | -€26,182 | -5.0% |
| Income taxes | 67/77 | €138,183 | €141,916 | +€3,733 | +2.7% |
| Profit (loss) for the period | 9904 | €381,526 | €351,612 | -€29,914 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €381,526 | €351,612 | -€29,914 | -7.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.