MERCKX FRUIT: 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.
MERCKX FRUIT
Largest movements
- Cash +€83,561
up €83,561 (+53.6%), from €155,837 to €239,398
mainly Trade debts (+€51,206) and Stocks and contracts (+€45,496)
- Stocks and contracts -€45,496
down €45,496 (-38.9%), from €117,000 to €71,504
- Deferred charges and accrued income +€5,130
up €5,130 (+163%), from €3,144 to €8,274
- Trade debts +€51,206
up €51,206 (+318%), from €16,095 to €67,301
- Other debts +€13,955
up €13,955 (+10.0%), from €139,954 to €153,908
- Tax, wage and social debts -€11,232
down €11,232 (-60.0%), from €18,728 to €7,496
of which Taxes: -€11,302
- Debts after one year -€9,575
down €9,575 (-100%), from €9,575 to €0
- Current portion of long-term debt -€4,646
down €4,646 (-32.7%), from €14,221 to €9,575
- Gross operating margin -€74,807
down €74,807 (-55.8%), from €134,149 to €59,342
- Taxes -€22,699
down €22,699 (-90.2%), from €25,173 to €2,474
- Staff costs +€7,982
up €7,982 (+57.1%), from €13,968 to €21,950
- Depreciation +€2,994
up €2,994 (+13.8%), from €21,618 to €24,612
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 | €360,618 | €402,727 | +€42,109 | +11.7% |
| Fixed assets | 21/28 | €79,058 | €76,947 | -€2,112 | -2.7% |
| Tangible fixed assets | 22/27 | €78,458 | €76,347 | -€2,112 | -2.7% |
| Land and buildings | 22 | €23,988 | €18,977 | -€5,011 | -20.9% |
| Furniture and vehicles | 24 | €54,470 | €57,369 | +€2,899 | +5.3% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €281,559 | €325,780 | +€44,221 | +15.7% |
| Stocks and contracts in progress | 3 | €117,000 | €71,504 | -€45,496 | -38.9% |
| Stocks | 30/36 | €117,000 | €71,504 | -€45,496 | -38.9% |
| Amounts receivable within one year | 40/41 | €5,578 | €6,604 | +€1,026 | +18.4% |
| Trade receivables | 40 | €5,578 | €1,987 | -€3,591 | -64.4% |
| Other amounts receivable | 41 | €0 | €4,616 | +€4,616 | |
| Cash at bank and in hand | 54/58 | €155,837 | €239,398 | +€83,561 | +53.6% |
| Deferred charges and accrued income | 490/1 | €3,144 | €8,274 | +€5,130 | +163% |
| Total equity and liabilities | 10/49 | €360,618 | €402,727 | +€42,109 | +11.7% |
| Equity | 10/15 | €162,044 | €164,446 | +€2,402 | +1.5% |
| Contributions | 10/11 | €88,000 | €88,000 | = | 0.0% |
| Reserves | 13 | €64,374 | €66,776 | +€2,402 | +3.7% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €64,074 | €66,476 | +€2,402 | +3.7% |
| Profit (loss) carried forward | 14 | €9,670 | €9,670 | = | 0.0% |
| Amounts payable | 17/49 | €198,573 | €238,281 | +€39,708 | +20.0% |
| Amounts payable after more than one year | 17 | €9,575 | €0 | -€9,575 | -100% |
| Financial debts | 170/4 | €9,575 | €0 | -€9,575 | -100% |
| Amounts payable within one year | 42/48 | €188,998 | €238,281 | +€49,282 | +26.1% |
| Current portion of amounts payable after more than one year | 42 | €14,221 | €9,575 | -€4,646 | -32.7% |
| Trade debts | 44 | €16,095 | €67,301 | +€51,206 | +318% |
| Suppliers | 440/4 | €16,095 | €67,301 | +€51,206 | +318% |
| Taxes, remuneration and social security | 45 | €18,728 | €7,496 | -€11,232 | -60.0% |
| Taxes | 450/3 | €18,728 | €7,427 | -€11,302 | -60.3% |
| Remuneration and social security | 454/9 | - | €69 | +€69 | |
| Other amounts payable | 47/48 | €139,954 | €153,908 | +€13,955 | +10.0% |
| Remuneration, social security and pensions | 62 | €13,968 | €21,950 | +€7,982 | +57.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,618 | €24,612 | +€2,994 | +13.8% |
| Other operating charges | 640/8 | €1,362 | €1,181 | -€181 | -13.3% |
| Gross operating margin | 9900 | €134,149 | €59,342 | -€74,807 | -55.8% |
| Operating profit (loss) | 9901 | €97,201 | €11,599 | -€85,602 | -88.1% |
| Financial income | 75/76B | €912 | €877 | -€35 | -3.8% |
| Recurring financial income | 75 | €912 | €877 | -€35 | -3.8% |
| Financial charges | 65/66B | €8,866 | €7,600 | -€1,265 | -14.3% |
| Recurring financial charges | 65 | €8,866 | €7,600 | -€1,265 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €89,247 | €4,876 | -€84,371 | -94.5% |
| Income taxes | 67/77 | €25,173 | €2,474 | -€22,699 | -90.2% |
| Profit (loss) for the period | 9904 | €64,074 | €2,402 | -€61,672 | -96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,074 | €2,402 | -€61,672 | -96.3% |
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 22 October 2026 via checked.be.