Mercury 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.
Mercury Consulting
Largest movements
- Cash +€341,597
up €341,597 (+1,697%), from €20,131 to €361,728
mainly Net result for the year (+€397,709) and Current investments (+€201,755)
- Current investments -€201,755
down €201,755 (-28.9%), from €696,964 to €495,209
- Receivables within one year +€31,392
up €31,392 (+121%), from €26,050 to €57,442
of which Trade receivables: +€41,392
- Reserves +€397,709
up €397,709 (+33.6%), from €1.2m to €1.6m
- Debts after one year -€129,929
down €129,929 (-21.8%), from €596,788 to €466,859
- Other debts -€105,123
down €105,123 (-48.9%), from €215,000 to €109,877
- Financial income +€222,065
up €222,065 (+113%), from €195,802 to €417,867
- Depreciation -€62,418
down €62,418 (-80.8%), from €77,293 to €14,875
- Taxes +€33,283
up €33,283 (+258%), from €12,876 to €46,159
- Financial charges -€19,226
down €19,226 (-92.9%), from €20,689 to €1,462
- Gross operating margin +€1,156
up €1,156 (+2.6%), from €44,988 to €46,144
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 | €2,437,761 | €2,604,530 | +€166,769 | +6.8% |
| Fixed assets | 21/28 | €1,487,488 | €1,482,047 | -€5,441 | -0.4% |
| Tangible fixed assets | 22/27 | €561,884 | €547,009 | -€14,875 | -2.6% |
| Land and buildings | 22 | €561,316 | €546,649 | -€14,667 | -2.6% |
| Plant, machinery and equipment | 23 | €568 | €360 | -€208 | -36.7% |
| Financial fixed assets | 28 | €925,605 | €935,039 | +€9,434 | +1.0% |
| Current assets | 29/58 | €950,272 | €1,122,482 | +€172,210 | +18.1% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Trade receivables | 290 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,050 | €57,442 | +€31,392 | +121% |
| Trade receivables | 40 | €16,050 | €57,442 | +€41,392 | +258% |
| Other amounts receivable | 41 | €10,000 | €0 | -€10,000 | -100% |
| Current investments | 50/53 | €696,964 | €495,209 | -€201,755 | -28.9% |
| Cash at bank and in hand | 54/58 | €20,131 | €361,728 | +€341,597 | +1,697% |
| Deferred charges and accrued income | 490/1 | €7,127 | €8,103 | +€976 | +13.7% |
| Total equity and liabilities | 10/49 | €2,437,761 | €2,604,530 | +€166,769 | +6.8% |
| Equity | 10/15 | €1,450,981 | €1,848,690 | +€397,709 | +27.4% |
| Contributions | 10/11 | €268,966 | €268,966 | = | 0.0% |
| Reserves | 13 | €1,182,015 | €1,579,724 | +€397,709 | +33.6% |
| Distributable reserves | 133 | €1,182,015 | €1,579,724 | +€397,709 | +33.6% |
| Amounts payable | 17/49 | €986,780 | €755,840 | -€230,940 | -23.4% |
| Amounts payable after more than one year | 17 | €596,788 | €466,859 | -€129,929 | -21.8% |
| Financial debts | 170/4 | €596,788 | €466,859 | -€129,929 | -21.8% |
| Amounts payable within one year | 42/48 | €389,993 | €288,981 | -€101,012 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €127,873 | €129,929 | +€2,056 | +1.6% |
| Trade debts | 44 | €12,605 | €9,532 | -€3,073 | -24.4% |
| Suppliers | 440/4 | €12,605 | €9,532 | -€3,073 | -24.4% |
| Taxes, remuneration and social security | 45 | €34,515 | €39,644 | +€5,129 | +14.9% |
| Taxes | 450/3 | €34,515 | €39,644 | +€5,129 | +14.9% |
| Other amounts payable | 47/48 | €215,000 | €109,877 | -€105,123 | -48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,293 | €14,875 | -€62,418 | -80.8% |
| Other operating charges | 640/8 | €3,345 | €3,805 | +€460 | +13.8% |
| Gross operating margin | 9900 | €44,988 | €46,144 | +€1,156 | +2.6% |
| Operating profit (loss) | 9901 | -€35,649 | €27,464 | +€63,113 | |
| Financial income | 75/76B | €195,802 | €417,867 | +€222,065 | +113% |
| Recurring financial income | 75 | €195,802 | €417,867 | +€222,065 | +113% |
| Financial charges | 65/66B | €20,689 | €1,462 | -€19,226 | -92.9% |
| Recurring financial charges | 65 | €20,689 | €1,462 | -€19,226 | -92.9% |
| Profit (loss) for the period before taxes | 9903 | €139,464 | €443,868 | +€304,404 | +218% |
| Income taxes | 67/77 | €12,876 | €46,159 | +€33,283 | +258% |
| Profit (loss) for the period | 9904 | €126,588 | €397,709 | +€271,121 | +214% |
| Profit (loss) for the period to be appropriated | 9905 | €126,588 | €397,709 | +€271,121 | +214% |
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 28 October 2026 via checked.be.