MERCURIUS CONSULTING: what changed
MERCURIUS CONSULTING
Largest movements
- Tangible fixed assets +€52,569
up €52,569 (+106%), from €49,574 to €102,143
- Cash +€17,847
up €17,847 (+66.0%), from €27,060 to €44,907
mainly Net result for the year (+€67,229) and Tax, wage and social debts (+€23,659)
- Receivables within one year -€14,926
down €14,926 (-19.9%), from €74,926 to €60,000
- Profit (loss) carried forward +€67,229
up €67,229 (+99.1%), from €67,863 to €135,092
- Advances received -€34,000
no longer reported in 2025 (was €34,000)
- Tax, wage and social debts +€23,659
up €23,659 (+105%), from €22,507 to €46,166
- Debts after one year -€8,000
no longer reported in 2025 (was €8,000)
- Trade debts +€6,329
up €6,329 (+49.9%), from €12,696 to €19,025
- Gross operating margin +€53,308
up €53,308 (+76.1%), from €70,054 to €123,362
- Other operating charges +€23,921
up €23,921 (+473%), from €5,057 to €28,978
- Depreciation -€10,465
down €10,465 (-66.0%), from €15,860 to €5,395
- Taxes +€6,826
up €6,826 (+51.0%), from €13,381 to €20,207
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,561 | €207,050 | +€55,490 | +36.6% |
| Fixed assets | 21/28 | €49,574 | €102,143 | +€52,569 | +106% |
| Tangible fixed assets | 22/27 | €49,574 | €102,143 | +€52,569 | +106% |
| Furniture and vehicles | 24 | €49,574 | €102,143 | +€52,569 | +106% |
| Current assets | 29/58 | €101,986 | €104,907 | +€2,921 | +2.9% |
| Amounts receivable within one year | 40/41 | €74,926 | €60,000 | -€14,926 | -19.9% |
| Trade receivables | 40 | €74,926 | €60,000 | -€14,926 | -19.9% |
| Cash at bank and in hand | 54/58 | €27,060 | €44,907 | +€17,847 | +66.0% |
| Total equity and liabilities | 10/49 | €151,561 | €207,050 | +€55,490 | +36.6% |
| Equity | 10/15 | €72,863 | €140,092 | +€67,229 | +92.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,863 | €135,092 | +€67,229 | +99.1% |
| Amounts payable | 17/49 | €78,698 | €66,958 | -€11,740 | -14.9% |
| Amounts payable after more than one year | 17 | €8,000 | - | -€8,000 | |
| Financial debts | 170/4 | €8,000 | - | -€8,000 | |
| Amounts payable within one year | 42/48 | €70,698 | €66,958 | -€3,740 | -5.3% |
| Trade debts | 44 | €12,696 | €19,025 | +€6,329 | +49.9% |
| Suppliers | 440/4 | €12,696 | €19,025 | +€6,329 | +49.9% |
| Advances received on contracts in progress | 46 | €34,000 | - | -€34,000 | |
| Taxes, remuneration and social security | 45 | €22,507 | €46,166 | +€23,659 | +105% |
| Taxes | 450/3 | €22,507 | €46,166 | +€23,659 | +105% |
| Other amounts payable | 47/48 | €1,495 | €1,767 | +€272 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,860 | €5,395 | -€10,465 | -66.0% |
| Other operating charges | 640/8 | €5,057 | €28,978 | +€23,921 | +473% |
| Non-recurring operating charges | 66A | - | €973 | +€973 | |
| Gross operating margin | 9900 | €70,054 | €123,362 | +€53,308 | +76.1% |
| Operating profit (loss) | 9901 | €49,137 | €88,017 | +€38,879 | +79.1% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €1,032 | €581 | -€451 | -43.7% |
| Recurring financial charges | 65 | €1,032 | €581 | -€451 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €48,116 | €87,436 | +€39,320 | +81.7% |
| Income taxes | 67/77 | €13,381 | €20,207 | +€6,826 | +51.0% |
| Profit (loss) for the period | 9904 | €34,735 | €67,229 | +€32,494 | +93.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,735 | €67,229 | +€32,494 | +93.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.