Mercateau: 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.
Mercateau
Largest movements
- Receivables within one year -€1,587
down €1,587 (-89.5%), from €1,774 to €187
of which Other amounts receivable: -€1,587
- Financial fixed assets -€473
down €473 (-100.0%), from €473 to €0
- Cash -€230
down €230 (-76.6%), from €301 to €70
mainly Net result for the year (-€5,654)
- Profit (loss) carried forward -€5,654
down €5,654 (-1.4%), from -€391,386 to -€397,041
- Trade debts +€2,691
up €2,691 (+869.5%), from €309 to €3,000
- Other debts +€674
up €674 (+0.2%), from €387,424 to €388,098
- Other operating charges -€967
down €967 (-65.1%), from €1,487 to €520
- Gross operating margin -€634
down €634 (-14.3%), from -€4,439 to -€5,073
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 | €2,547 | €257 | -€2,290 | -89.9% |
| Fixed assets | 21/28 | €473 | €0 | -€473 | -100.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €473 | €0 | -€473 | -100.0% |
| Current assets | 29/58 | €2,074 | €257 | -€1,817 | -87.6% |
| Amounts receivable within one year | 40/41 | €1,774 | €187 | -€1,587 | -89.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,774 | €187 | -€1,587 | -89.5% |
| Cash at bank and in hand | 54/58 | €301 | €70 | -€230 | -76.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €2,547 | €257 | -€2,290 | -89.9% |
| Equity | 10/15 | -€385,186 | -€390,841 | -€5,654 | -1.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€391,386 | -€397,041 | -€5,654 | -1.4% |
| Amounts payable | 17/49 | €387,733 | €391,098 | +€3,365 | +0.9% |
| Amounts payable within one year | 42/48 | €387,733 | €391,098 | +€3,365 | +0.9% |
| Trade debts | 44 | €309 | €3,000 | +€2,691 | +869.5% |
| Suppliers | 440/4 | €309 | €3,000 | +€2,691 | +869.5% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €387,424 | €388,098 | +€674 | +0.2% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,487 | €520 | -€967 | -65.1% |
| Non-recurring operating charges | 66A | €9,905 | €0 | -€9,905 | -100.0% |
| Gross operating margin | 9900 | -€4,439 | -€5,073 | -€634 | -14.3% |
| Operating profit (loss) | 9901 | -€15,831 | -€5,592 | +€10,239 | +64.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €51 | €62 | +€11 | +21.2% |
| Recurring financial charges | 65 | €51 | €62 | +€11 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,883 | -€5,654 | +€10,228 | +64.4% |
| Profit (loss) for the period | 9904 | -€15,883 | -€5,654 | +€10,228 | +64.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,883 | -€5,654 | +€10,228 | +64.4% |
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 11 October 2026 via checked.be.