MERCIER CONSULTANT: 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.
MERCIER CONSULTANT
Largest movements
- Cash +€858,639
up €858,639 (+98,106%), from €875 to €859,515
mainly Net result for the year (+€586,378) and Investment in fixed assets (net) (+€301,875)
- Tangible fixed assets -€301,813
no longer reported in 2025 (was €301,813)
- Receivables within one year +€23,771
up €23,771 (+35.8%), from €66,408 to €90,178
- Reserves +€520,000
up €520,000 (+8,591%), from €6,053 to €526,053
of which Distributable reserves: +€520,000
- Profit (loss) carried forward +€66,378
up €66,378, from -€58,581 to €7,798
- Other debts -€54,887
down €54,887 (-92.2%), from €59,553 to €4,666
- Tax, wage and social debts +€52,000
new in 2025: €52,000
- Gross operating margin +€792,110
up €792,110 (+5,041%), from €15,713 to €807,823
- Taxes +€230,800
new in 2025: €230,800
- Depreciation -€15,374
no longer reported in 2025 (was €15,374)
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 | €682,536 | €1,266,081 | +€583,546 | +85.5% |
| Fixed assets | 21/28 | €301,875 | - | -€301,875 | |
| Tangible fixed assets | 22/27 | €301,813 | - | -€301,813 | |
| Other tangible fixed assets | 26 | €301,813 | - | -€301,813 | |
| Financial fixed assets | 28 | €62 | - | -€62 | |
| Current assets | 29/58 | €380,661 | €1,266,081 | +€885,421 | +233% |
| Amounts receivable after more than one year | 29 | €300,000 | €300,000 | = | 0.0% |
| Other amounts receivable | 291 | €300,000 | €300,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €66,408 | €90,178 | +€23,771 | +35.8% |
| Other amounts receivable | 41 | €66,408 | €90,178 | +€23,771 | +35.8% |
| Cash at bank and in hand | 54/58 | €875 | €859,515 | +€858,639 | +98,106% |
| Deferred charges and accrued income | 490/1 | €13,378 | €16,388 | +€3,011 | +22.5% |
| Total equity and liabilities | 10/49 | €682,536 | €1,266,081 | +€583,546 | +85.5% |
| Equity | 10/15 | €622,982 | €1,209,360 | +€586,378 | +94.1% |
| Contributions | 10/11 | €675,510 | €675,510 | = | 0.0% |
| Capital | 10 | €675,510 | €675,510 | = | 0.0% |
| Issued capital | 100 | €675,510 | €675,510 | = | 0.0% |
| Reserves | 13 | €6,053 | €526,053 | +€520,000 | +8,591% |
| Non-distributable reserves | 130/1 | €6,053 | €6,053 | = | 0.0% |
| Legal reserve | 130 | €6,053 | €6,053 | = | 0.0% |
| Distributable reserves | 133 | - | €520,000 | +€520,000 | |
| Profit (loss) carried forward | 14 | -€58,581 | €7,798 | +€66,378 | |
| Amounts payable | 17/49 | €59,553 | €56,721 | -€2,832 | -4.8% |
| Amounts payable within one year | 42/48 | €59,553 | €56,666 | -€2,887 | -4.8% |
| Taxes, remuneration and social security | 45 | - | €52,000 | +€52,000 | |
| Taxes | 450/3 | - | €52,000 | +€52,000 | |
| Other amounts payable | 47/48 | €59,553 | €4,666 | -€54,887 | -92.2% |
| Accrued charges and deferred income | 492/3 | - | €55 | +€55 | |
| Non-recurring operating income | 76A | - | €878,187 | +€878,187 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,374 | - | -€15,374 | |
| Other operating charges | 640/8 | €3,029 | €2,460 | -€569 | -18.8% |
| Gross operating margin | 9900 | €15,713 | €807,823 | +€792,110 | +5,041% |
| Operating profit (loss) | 9901 | -€2,689 | €805,363 | +€808,052 | |
| Financial income | 75/76B | €12,004 | €12,072 | +€68 | +0.6% |
| Recurring financial income | 75 | €12,004 | €12,072 | +€68 | +0.6% |
| Financial charges | 65/66B | €186 | €257 | +€71 | +38.0% |
| Recurring financial charges | 65 | €186 | €257 | +€71 | +38.0% |
| Profit (loss) for the period before taxes | 9903 | €9,129 | €817,178 | +€808,050 | +8,852% |
| Income taxes | 67/77 | - | €230,800 | +€230,800 | |
| Profit (loss) for the period | 9904 | €9,129 | €586,378 | +€577,250 | +6,324% |
| Profit (loss) for the period to be appropriated | 9905 | €9,129 | €586,378 | +€577,250 | +6,324% |
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 24 October 2026 via checked.be.