Mérci Solutions: 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.
Mérci Solutions
Largest movements
- Cash +€17,468
up €17,468 (+60.6%), from €28,804 to €46,272
mainly Net result for the year (+€48,638) and Receivables within one year (+€10,526)
- Receivables within one year -€10,526
down €10,526 (-22.8%), from €46,141 to €35,615
of which Trade receivables: -€26,136
- Tangible fixed assets -€4,511
down €4,511 (-13.3%), from €34,046 to €29,534
of which Furniture and vehicles: -€8,511
- Profit (loss) carried forward +€23,638
up €23,638 (+76.5%), from €30,909 to €54,547
- Debts after one year -€9,477
down €9,477 (-37.0%), from €25,581 to €16,104
- Other debts -€7,518
down €7,518 (-23.1%), from €32,518 to €25,000
- Trade debts -€5,731
down €5,731 (-88.9%), from €6,447 to €716
- Turnover +€123,630
new in 2025: €123,630
- Purchases and services +€54,650
new in 2025: €54,650
- Gross operating margin -€15,819
down €15,819 (-18.7%), from €84,799 to €68,980
- Taxes -€4,376
down €4,376 (-36.5%), from €12,000 to €7,624
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 | €108,991 | €111,421 | +€2,431 | +2.2% |
| Fixed assets | 21/28 | €34,046 | €29,534 | -€4,511 | -13.3% |
| Tangible fixed assets | 22/27 | €34,046 | €29,534 | -€4,511 | -13.3% |
| Plant, machinery and equipment | 23 | - | €4,000 | +€4,000 | |
| Furniture and vehicles | 24 | €34,046 | €25,534 | -€8,511 | -25.0% |
| Current assets | 29/58 | €74,945 | €81,887 | +€6,942 | +9.3% |
| Amounts receivable within one year | 40/41 | €46,141 | €35,615 | -€10,526 | -22.8% |
| Trade receivables | 40 | €26,136 | - | -€26,136 | |
| Other amounts receivable | 41 | €20,005 | €35,615 | +€15,610 | +78.0% |
| Cash at bank and in hand | 54/58 | €28,804 | €46,272 | +€17,468 | +60.6% |
| Total equity and liabilities | 10/49 | €108,991 | €111,421 | +€2,431 | +2.2% |
| Equity | 10/15 | €31,109 | €54,747 | +€23,638 | +76.0% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,909 | €54,547 | +€23,638 | +76.5% |
| Amounts payable | 17/49 | €77,881 | €56,674 | -€21,207 | -27.2% |
| Amounts payable after more than one year | 17 | €25,581 | €16,104 | -€9,477 | -37.0% |
| Financial debts | 170/4 | €25,581 | €16,104 | -€9,477 | -37.0% |
| Amounts payable within one year | 42/48 | €52,300 | €40,570 | -€11,730 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €10,748 | €11,510 | +€762 | +7.1% |
| Trade debts | 44 | €6,447 | €716 | -€5,731 | -88.9% |
| Suppliers | 440/4 | €6,447 | €716 | -€5,731 | -88.9% |
| Advances received on contracts in progress | 46 | €100 | - | -€100 | |
| Taxes, remuneration and social security | 45 | €2,487 | €3,343 | +€856 | +34.4% |
| Taxes | 450/3 | €2,487 | €3,343 | +€856 | +34.4% |
| Other amounts payable | 47/48 | €32,518 | €25,000 | -€7,518 | -23.1% |
| Turnover | 70 | - | €123,630 | +€123,630 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €54,650 | +€54,650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,511 | €9,511 | +€1,000 | +11.7% |
| Other operating charges | 640/8 | €1,570 | €1,084 | -€486 | -30.9% |
| Gross operating margin | 9900 | €84,799 | €68,980 | -€15,819 | -18.7% |
| Operating profit (loss) | 9901 | €74,718 | €58,385 | -€16,333 | -21.9% |
| Financial charges | 65/66B | €1,809 | €2,123 | +€314 | +17.4% |
| Recurring financial charges | 65 | €1,809 | €2,123 | +€314 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €72,909 | €56,262 | -€16,647 | -22.8% |
| Income taxes | 67/77 | €12,000 | €7,624 | -€4,376 | -36.5% |
| Profit (loss) for the period | 9904 | €60,909 | €48,638 | -€12,272 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €60,909 | €48,638 | -€12,272 | -20.1% |
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 1 November 2026 via checked.be.