Mercken Consulting: 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.
Mercken Consulting
Largest movements
- Receivables within one year +€13,082
up €13,082 (+85.3%), from €15,334 to €28,415
of which Trade receivables: +€10,732
- Cash -€3,091
down €3,091 (-10.6%), from €29,179 to €26,088
mainly Contributions, distributions and other (-€20,000) and Receivables within one year (-€13,082)
- Deferred charges and accrued income -€2,779
down €2,779 (-93.8%), from €2,963 to €184
- Tangible fixed assets -€1,377
down €1,377 (-14.3%), from €9,599 to €8,222
of which Furniture and vehicles: -€1,323
- Trade debts +€5,171
up €5,171 (+281%), from €1,839 to €7,010
- Reserves +€1,179
up €1,179 (+5.0%), from €23,471 to €24,650
- Gross operating margin +€3,006
up €3,006 (+9.8%), from €30,542 to €33,548
- Taxes -€1,274
down €1,274 (-18.6%), from €6,867 to €5,593
- Financial charges +€838
up €838 (+34.5%), from €2,428 to €3,266
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 | €57,075 | €62,910 | +€5,835 | +10.2% |
| Fixed assets | 21/28 | €9,599 | €8,222 | -€1,377 | -14.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €9,599 | €8,222 | -€1,377 | -14.3% |
| Plant, machinery and equipment | 23 | €204 | €150 | -€54 | -26.4% |
| Furniture and vehicles | 24 | €9,395 | €8,072 | -€1,323 | -14.1% |
| Current assets | 29/58 | €47,476 | €54,688 | +€7,212 | +15.2% |
| Amounts receivable within one year | 40/41 | €15,334 | €28,415 | +€13,082 | +85.3% |
| Trade receivables | 40 | €14,140 | €24,872 | +€10,732 | +75.9% |
| Other amounts receivable | 41 | €1,194 | €3,544 | +€2,350 | +197% |
| Cash at bank and in hand | 54/58 | €29,179 | €26,088 | -€3,091 | -10.6% |
| Deferred charges and accrued income | 490/1 | €2,963 | €184 | -€2,779 | -93.8% |
| Total equity and liabilities | 10/49 | €57,075 | €62,910 | +€5,835 | +10.2% |
| Equity | 10/15 | €29,471 | €30,650 | +€1,179 | +4.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €23,471 | €24,650 | +€1,179 | +5.0% |
| Distributable reserves | 133 | €23,471 | €24,650 | +€1,179 | +5.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €27,604 | €32,259 | +€4,656 | +16.9% |
| Amounts payable within one year | 42/48 | €27,604 | €32,259 | +€4,656 | +16.9% |
| Trade debts | 44 | €1,839 | €7,010 | +€5,171 | +281% |
| Suppliers | 440/4 | €1,839 | €7,010 | +€5,171 | +281% |
| Taxes, remuneration and social security | 45 | €5,765 | €5,249 | -€515 | -8.9% |
| Taxes | 450/3 | €5,765 | €5,249 | -€515 | -8.9% |
| Other amounts payable | 47/48 | €20,000 | €20,000 | = | 0.0% |
| Non-recurring operating income | 76A | €2,758 | €0 | -€2,758 | -100% |
| Remuneration, social security and pensions | 62 | - | €180 | +€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,655 | €2,467 | -€188 | -7.1% |
| Other operating charges | 640/8 | €1,469 | €1,165 | -€304 | -20.7% |
| Gross operating margin | 9900 | €30,542 | €33,548 | +€3,006 | +9.8% |
| Operating profit (loss) | 9901 | €26,417 | €29,736 | +€3,319 | +12.6% |
| Financial income | 75/76B | €401 | €302 | -€99 | -24.8% |
| Recurring financial income | 75 | €401 | €302 | -€99 | -24.8% |
| Financial charges | 65/66B | €2,428 | €3,266 | +€838 | +34.5% |
| Recurring financial charges | 65 | €2,428 | €3,266 | +€838 | +34.5% |
| Profit (loss) for the period before taxes | 9903 | €24,391 | €26,772 | +€2,381 | +9.8% |
| Income taxes | 67/77 | €6,867 | €5,593 | -€1,274 | -18.6% |
| Profit (loss) for the period | 9904 | €17,524 | €21,179 | +€3,655 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,524 | €21,179 | +€3,655 | +20.9% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.