Mercurial Motion: 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.
Mercurial Motion
Largest movements
- Cash +€69,274
up €69,274 (+159%), from €43,566 to €112,840
mainly Net result for the year (+€57,709) and Tax, wage and social debts (+€12,710)
- Reserves +€57,709
up €57,709 (+171%), from €33,726 to €91,435
- Tax, wage and social debts +€12,710
up €12,710 (+54.0%), from €23,548 to €36,258
- Gross operating margin +€32,053
up €32,053 (+74.4%), from €43,092 to €75,144
- Taxes +€7,310
up €7,310 (+82.6%), from €8,853 to €16,162
- Depreciation +€1,341
up €1,341 (+362%), from €370 to €1,711
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 | €61,418 | €131,529 | +€70,111 | +114% |
| Formation expenses | 20 | €767 | €0 | -€767 | -100% |
| Fixed assets | 21/28 | €1,233 | €2,447 | +€1,214 | +98.5% |
| Tangible fixed assets | 22/27 | €1,233 | €2,447 | +€1,214 | +98.5% |
| Plant, machinery and equipment | 23 | €1,233 | €2,447 | +€1,214 | +98.5% |
| Current assets | 29/58 | €59,419 | €129,083 | +€69,663 | +117% |
| Amounts receivable within one year | 40/41 | €15,853 | €16,243 | +€390 | +2.5% |
| Trade receivables | 40 | €15,839 | €0 | -€15,839 | -100% |
| Other amounts receivable | 41 | €14 | €16,243 | +€16,229 | +114,609% |
| Cash at bank and in hand | 54/58 | €43,566 | €112,840 | +€69,274 | +159% |
| Total equity and liabilities | 10/49 | €61,418 | €131,529 | +€70,111 | +114% |
| Equity | 10/15 | €36,726 | €94,435 | +€57,709 | +157% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,726 | €91,435 | +€57,709 | +171% |
| Distributable reserves | 133 | €33,726 | €91,435 | +€57,709 | +171% |
| Amounts payable | 17/49 | €24,693 | €37,095 | +€12,402 | +50.2% |
| Amounts payable within one year | 42/48 | €24,693 | €37,095 | +€12,402 | +50.2% |
| Trade debts | 44 | €1,144 | €836 | -€308 | -26.9% |
| Suppliers | 440/4 | €1,144 | €836 | -€308 | -26.9% |
| Taxes, remuneration and social security | 45 | €23,548 | €36,258 | +€12,710 | +54.0% |
| Taxes | 450/3 | €23,548 | €36,258 | +€12,710 | +54.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €370 | €1,711 | +€1,341 | +362% |
| Other operating charges | 640/8 | €106 | €66 | -€40 | -37.7% |
| Gross operating margin | 9900 | €43,092 | €75,144 | +€32,053 | +74.4% |
| Operating profit (loss) | 9901 | €42,616 | €73,367 | +€30,751 | +72.2% |
| Financial income | 75/76B | - | €536 | +€536 | |
| Recurring financial income | 75 | - | €536 | +€536 | |
| Financial charges | 65/66B | €38 | €32 | -€6 | -15.9% |
| Recurring financial charges | 65 | €38 | €32 | -€6 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €42,578 | €73,871 | +€31,293 | +73.5% |
| Income taxes | 67/77 | €8,853 | €16,162 | +€7,310 | +82.6% |
| Profit (loss) for the period | 9904 | €33,726 | €57,709 | +€23,983 | +71.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,726 | €57,709 | +€23,983 | +71.1% |
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 24 October 2026 via checked.be.