Mercat Central: 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.
Mercat Central
Largest movements
- Cash +€22,359
up €22,359, from €0 to €22,359
mainly Net result for the year (+€13,196) and Trade debts (+€12,104)
- Receivables within one year -€4,189
down €4,189 (-67.5%), from €6,203 to €2,015
of which Trade receivables: -€4,189
- Tangible fixed assets +€2,006
up €2,006 (+92.0%), from €2,180 to €4,186
of which Furniture and vehicles: +€2,931
- Deferred charges and accrued income -€797
down €797 (-49.1%), from €1,621 to €825
- Profit (loss) carried forward +€13,196
up €13,196 (+34.4%), from -€38,364 to -€25,168
- Trade debts +€12,104
up €12,104 (+1124.4%), from €1,077 to €13,180
- Short-term financial debts -€10,154
down €10,154 (-100.0%), from €10,154 to €0
- Other debts +€2,143
up €2,143 (+51.1%), from €4,190 to €6,332
- Tax, wage and social debts +€2,091
up €2,091 (+50.2%), from €4,167 to €6,258
- Gross operating margin +€43,400
up €43,400, from -€26,832 to €16,568
- Depreciation +€372
up €372 (+62.5%), from €596 to €968
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 | €10,205 | €29,584 | +€19,380 | +189.9% |
| Fixed assets | 21/28 | €2,380 | €4,386 | +€2,006 | +84.3% |
| Tangible fixed assets | 22/27 | €2,180 | €4,186 | +€2,006 | +92.0% |
| Plant, machinery and equipment | 23 | €2,180 | €1,255 | -€925 | -42.4% |
| Furniture and vehicles | 24 | - | €2,931 | +€2,931 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €7,825 | €25,198 | +€17,374 | +222.0% |
| Amounts receivable within one year | 40/41 | €6,203 | €2,015 | -€4,189 | -67.5% |
| Trade receivables | 40 | €6,203 | €2,015 | -€4,189 | -67.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €0 | €22,359 | +€22,359 | |
| Deferred charges and accrued income | 490/1 | €1,621 | €825 | -€797 | -49.1% |
| Total equity and liabilities | 10/49 | €10,205 | €29,584 | +€19,380 | +189.9% |
| Equity | 10/15 | -€9,382 | €3,814 | +€13,196 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €18,982 | €18,982 | = | 0.0% |
| Distributable reserves | 133 | €18,982 | €18,982 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,364 | -€25,168 | +€13,196 | +34.4% |
| Amounts payable | 17/49 | €19,587 | €25,771 | +€6,184 | +31.6% |
| Amounts payable within one year | 42/48 | €19,587 | €25,771 | +€6,184 | +31.6% |
| Financial debts | 43 | €10,154 | €0 | -€10,154 | -100.0% |
| Credit institutions | 430/8 | €10,154 | €0 | -€10,154 | -100.0% |
| Trade debts | 44 | €1,077 | €13,180 | +€12,104 | +1124.4% |
| Suppliers | 440/4 | €1,077 | €13,180 | +€12,104 | +1124.4% |
| Taxes, remuneration and social security | 45 | €4,167 | €6,258 | +€2,091 | +50.2% |
| Taxes | 450/3 | €4,167 | €6,258 | +€2,091 | +50.2% |
| Other amounts payable | 47/48 | €4,190 | €6,332 | +€2,143 | +51.1% |
| Non-recurring operating income | 76A | - | €7,438 | +€7,438 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €596 | €968 | +€372 | +62.5% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€26,832 | €16,568 | +€43,400 | |
| Operating profit (loss) | 9901 | -€27,955 | €15,056 | +€43,012 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €1,636 | €1,829 | +€193 | +11.8% |
| Recurring financial charges | 65 | €1,636 | €1,829 | +€193 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | -€29,592 | €13,227 | +€42,819 | |
| Income taxes | 67/77 | €140 | €32 | -€108 | -77.3% |
| Profit (loss) for the period | 9904 | -€29,731 | €13,196 | +€42,927 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,731 | €13,196 | +€42,927 |
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 10 October 2026 via checked.be.