MERCIER TECHNICAL MANAGEMENT: 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 TECHNICAL MANAGEMENT
Largest movements
- Tangible fixed assets -€7,696
down €7,696 (-33.8%), from €22,796 to €15,100
of which Furniture and vehicles: -€7,330
- Cash +€6,390
up €6,390 (+19.4%), from €32,887 to €39,277
mainly Depreciation (+€7,696) and Receivables within one year (+€2,796)
- Receivables within one year -€2,796
down €2,796 (-64.0%), from €4,371 to €1,575
of which Trade receivables: -€2,803
- Other debts -€4,119
down €4,119 (-21.2%), from €19,470 to €15,351
- Reserves +€2,000
up €2,000 (+15.2%), from €13,145 to €15,145
- Tax, wage and social debts -€1,220
down €1,220 (-73.4%), from €1,663 to €443
- Accrued charges and deferred income -€700
down €700 (-70.0%), from €1,000 to €300
- Turnover -€21,471
down €21,471 (-46.2%), from €46,514 to €25,043
- Gross operating margin -€4,156
down €4,156 (-25.9%), from €16,017 to €11,861
- Purchases and services -€1,442
down €1,442 (-13.6%), from €10,624 to €9,182
- Depreciation -€742
down €742 (-8.8%), from €8,438 to €7,696
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 | €60,054 | €55,952 | -€4,102 | -6.8% |
| Fixed assets | 21/28 | €22,796 | €15,100 | -€7,696 | -33.8% |
| Tangible fixed assets | 22/27 | €22,796 | €15,100 | -€7,696 | -33.8% |
| Plant, machinery and equipment | 23 | €791 | €425 | -€366 | -46.3% |
| Furniture and vehicles | 24 | €22,005 | €14,675 | -€7,330 | -33.3% |
| Current assets | 29/58 | €37,258 | €40,852 | +€3,594 | +9.6% |
| Amounts receivable within one year | 40/41 | €4,371 | €1,575 | -€2,796 | -64.0% |
| Trade receivables | 40 | €4,371 | €1,568 | -€2,803 | -64.1% |
| Other amounts receivable | 41 | - | €7 | +€7 | |
| Cash at bank and in hand | 54/58 | €32,887 | €39,277 | +€6,390 | +19.4% |
| Total equity and liabilities | 10/49 | €60,054 | €55,952 | -€4,102 | -6.8% |
| Equity | 10/15 | €37,795 | €39,858 | +€2,063 | +5.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | - | -€6,197 | |
| Issued capital | 100 | €6,197 | - | -€6,197 | |
| Reserves | 13 | €13,145 | €15,145 | +€2,000 | +15.2% |
| Non-distributable reserves | 130/1 | €13,145 | €15,145 | +€2,000 | +15.2% |
| Legal reserve | 130 | €2,145 | - | -€2,145 | |
| Reserves not available under the articles | 1311 | - | €2,145 | +€2,145 | |
| Other | 1319 | €11,000 | €13,000 | +€2,000 | +18.2% |
| Profit (loss) carried forward | 14 | €18,453 | €18,516 | +€63 | +0.3% |
| Amounts payable | 17/49 | €22,259 | €16,094 | -€6,165 | -27.7% |
| Amounts payable within one year | 42/48 | €21,259 | €15,794 | -€5,465 | -25.7% |
| Trade debts | 44 | €126 | - | -€126 | |
| Suppliers | 440/4 | €126 | - | -€126 | |
| Taxes, remuneration and social security | 45 | €1,663 | €443 | -€1,220 | -73.4% |
| Taxes | 450/3 | €1,663 | €443 | -€1,220 | -73.4% |
| Other amounts payable | 47/48 | €19,470 | €15,351 | -€4,119 | -21.2% |
| Accrued charges and deferred income | 492/3 | €1,000 | €300 | -€700 | -70.0% |
| Turnover | 70 | €46,514 | €25,043 | -€21,471 | -46.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,624 | €9,182 | -€1,442 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,438 | €7,696 | -€742 | -8.8% |
| Other operating charges | 640/8 | €613 | €609 | -€4 | -0.7% |
| Gross operating margin | 9900 | €16,017 | €11,861 | -€4,156 | -25.9% |
| Operating profit (loss) | 9901 | €6,966 | €3,556 | -€3,410 | -49.0% |
| Financial income | 75/76B | - | €177 | +€177 | |
| Recurring financial income | 75 | - | €177 | +€177 | |
| Financial charges | 65/66B | - | €117 | +€117 | |
| Recurring financial charges | 65 | - | €117 | +€117 | |
| Profit (loss) for the period before taxes | 9903 | €6,966 | €3,616 | -€3,350 | -48.1% |
| Income taxes | 67/77 | €1,855 | €1,553 | -€302 | -16.3% |
| Profit (loss) for the period | 9904 | €5,111 | €2,063 | -€3,048 | -59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,111 | €2,063 | -€3,048 | -59.6% |
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 18 October 2026 via checked.be.