MERCURY CONSTRUCT: what changed
Two fiscal 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.
MERCURY CONSTRUCT
Largest movements
- Receivables within one year +€37,420
up €37,420 (+41.7%), from €89,684 to €127,104
of which Trade receivables: +€33,273
- Tangible fixed assets -€4,049
no longer reported in 2024 (was €4,049)
- Cash +€3,530
new in 2024: €3,530
mainly Net result for the year (+€24,749) and Tax, wage and social debts (+€6,381)
- Reserves +€24,749
up €24,749 (+28.1%), from €87,987 to €112,736
- Tax, wage and social debts +€6,381
up €6,381 (+114.5%), from €5,572 to €11,953
- Advances received +€3,985
new in 2024: €3,985
- Trade debts +€1,685
up €1,685 (+965.9%), from €174 to €1,860
- Gross operating margin +€4,167
up €4,167 (+13.4%), from €31,144 to €35,311
- Taxes +€810
up €810 (+14.5%), from €5,572 to €6,381
- Financial income -€765
no longer reported in 2024 (was €765)
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,733 | €130,634 | +€36,901 | +39.4% |
| Fixed assets | 21/28 | €4,049 | - | -€4,049 | |
| Tangible fixed assets | 22/27 | €4,049 | - | -€4,049 | |
| Furniture and vehicles | 24 | €4,049 | - | -€4,049 | |
| Current assets | 29/58 | €89,684 | €130,634 | +€40,950 | +45.7% |
| Amounts receivable within one year | 40/41 | €89,684 | €127,104 | +€37,420 | +41.7% |
| Trade receivables | 40 | €68,894 | €102,167 | +€33,273 | +48.3% |
| Other amounts receivable | 41 | €20,790 | €24,937 | +€4,147 | +19.9% |
| Cash at bank and in hand | 54/58 | - | €3,530 | +€3,530 | |
| Total equity and liabilities | 10/49 | €93,733 | €130,634 | +€36,901 | +39.4% |
| Equity | 10/15 | €87,987 | €112,836 | +€24,849 | +28.2% |
| Contributions | 10/11 | - | €100 | +€100 | |
| Outside capital | 11 | - | €100 | +€100 | |
| Other | 1109/19 | - | €100 | +€100 | |
| Reserves | 13 | €87,987 | €112,736 | +€24,749 | +28.1% |
| Distributable reserves | 133 | €87,987 | €112,736 | +€24,749 | +28.1% |
| Amounts payable | 17/49 | €5,746 | €17,798 | +€12,051 | +209.7% |
| Amounts payable within one year | 42/48 | €5,746 | €17,798 | +€12,051 | +209.7% |
| Trade debts | 44 | €174 | €1,860 | +€1,685 | +965.9% |
| Suppliers | 440/4 | €174 | €1,860 | +€1,685 | +965.9% |
| Advances received on contracts in progress | 46 | - | €3,985 | +€3,985 | |
| Taxes, remuneration and social security | 45 | €5,572 | €11,953 | +€6,381 | +114.5% |
| Taxes | 450/3 | €5,572 | €11,953 | +€6,381 | +114.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,049 | €4,049 | = | 0.0% |
| Other operating charges | 640/8 | - | €106 | +€106 | |
| Gross operating margin | 9900 | €31,144 | €35,311 | +€4,167 | +13.4% |
| Operating profit (loss) | 9901 | €27,095 | €31,156 | +€4,061 | +15.0% |
| Financial income | 75/76B | €765 | - | -€765 | |
| Recurring financial income | 75 | €765 | - | -€765 | |
| Financial charges | 65/66B | - | €25 | +€25 | |
| Recurring financial charges | 65 | - | €25 | +€25 | |
| Profit (loss) for the period before taxes | 9903 | €27,859 | €31,131 | +€3,271 | +11.7% |
| Income taxes | 67/77 | €5,572 | €6,381 | +€810 | +14.5% |
| Profit (loss) for the period | 9904 | €22,288 | €24,749 | +€2,462 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,288 | €24,749 | +€2,462 | +11.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.