MERCANTE: 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.
MERCANTE
Largest movements
- Cash -€5,200
down €5,200 (-16.7%), from €31,204 to €26,004
mainly Tax, wage and social debts (-€4,841) and Receivables within one year (-€4,291)
- Receivables within one year +€4,291
new in 2025: €4,291
of which Trade receivables: +€3,600
- Tax, wage and social debts -€4,841
down €4,841 (-82.1%), from €5,898 to €1,057
- Other debts +€2,343
up €2,343 (+1294.5%), from €181 to €2,524
- Reserves +€1,460
up €1,460 (+6.7%), from €21,887 to €23,347
- Gross operating margin -€23,089
down €23,089 (-83.2%), from €27,757 to €4,668
- Taxes -€4,415
down €4,415 (-80.7%), from €5,472 to €1,057
- Other operating charges +€1,540
up €1,540 (+400.5%), from €384 to €1,924
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 | €31,429 | €30,520 | -€909 | -2.9% |
| Fixed assets | 21/28 | €225 | €225 | = | 0.0% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €31,204 | €30,295 | -€909 | -2.9% |
| Amounts receivable within one year | 40/41 | - | €4,291 | +€4,291 | |
| Trade receivables | 40 | - | €3,600 | +€3,600 | |
| Other amounts receivable | 41 | - | €691 | +€691 | |
| Cash at bank and in hand | 54/58 | €31,204 | €26,004 | -€5,200 | -16.7% |
| Total equity and liabilities | 10/49 | €31,429 | €30,520 | -€909 | -2.9% |
| Equity | 10/15 | €22,887 | €24,347 | +€1,460 | +6.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €21,887 | €23,347 | +€1,460 | +6.7% |
| Distributable reserves | 133 | €21,887 | €23,347 | +€1,460 | +6.7% |
| Amounts payable | 17/49 | €8,542 | €6,173 | -€2,369 | -27.7% |
| Amounts payable within one year | 42/48 | €8,542 | €6,173 | -€2,369 | -27.7% |
| Trade debts | 44 | €2,463 | €2,593 | +€130 | +5.3% |
| Suppliers | 440/4 | €2,463 | €2,593 | +€130 | +5.3% |
| Taxes, remuneration and social security | 45 | €5,898 | €1,057 | -€4,841 | -82.1% |
| Taxes | 450/3 | €5,898 | €1,057 | -€4,841 | -82.1% |
| Other amounts payable | 47/48 | €181 | €2,524 | +€2,343 | +1294.5% |
| Other operating charges | 640/8 | €384 | €1,924 | +€1,540 | +400.5% |
| Gross operating margin | 9900 | €27,757 | €4,668 | -€23,089 | -83.2% |
| Operating profit (loss) | 9901 | €27,373 | €2,744 | -€24,628 | -90.0% |
| Financial income | 75/76B | €0 | €27 | +€27 | +6700.0% |
| Recurring financial income | 75 | €0 | €27 | +€27 | +6700.0% |
| Financial charges | 65/66B | €15 | €255 | +€240 | +1647.9% |
| Recurring financial charges | 65 | €15 | €255 | +€240 | +1647.9% |
| Profit (loss) for the period before taxes | 9903 | €27,358 | €2,516 | -€24,842 | -90.8% |
| Income taxes | 67/77 | €5,472 | €1,057 | -€4,415 | -80.7% |
| Profit (loss) for the period | 9904 | €21,887 | €1,460 | -€20,427 | -93.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,887 | €1,460 | -€20,427 | -93.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.