MERCURY SIGN: 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 SIGN
Largest movements
- Cash +€9,375
up €9,375 (+832%), from €1,126 to €10,501
mainly Other debts (+€10,429) and Net result for the year (+€2,100)
- Receivables within one year +€4,428
up €4,428 (+870%), from €509 to €4,937
of which Trade receivables: +€4,937
- Tangible fixed assets -€630
down €630 (-16.3%), from €3,867 to €3,237
- Other debts +€10,429
up €10,429 (+149%), from €7,019 to €17,448
- Profit (loss) carried forward +€2,100
up €2,100 (+27.1%), from -€7,761 to -€5,661
- Tax, wage and social debts +€645
new in 2024: €645
- Gross operating margin +€8,937
up €8,937, from -€5,623 to €3,314
- Depreciation -€996
down €996 (-61.3%), from €1,626 to €630
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.
Derived cash bridge
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 | €5,643 | €18,822 | +€13,178 | +234% |
| Fixed assets | 21/28 | €3,867 | €3,237 | -€630 | -16.3% |
| Tangible fixed assets | 22/27 | €3,867 | €3,237 | -€630 | -16.3% |
| Other tangible fixed assets | 26 | €3,867 | €3,237 | -€630 | -16.3% |
| Current assets | 29/58 | €1,776 | €15,585 | +€13,808 | +777% |
| Amounts receivable within one year | 40/41 | €509 | €4,937 | +€4,428 | +870% |
| Trade receivables | 40 | - | €4,937 | +€4,937 | |
| Other amounts receivable | 41 | €509 | - | -€509 | |
| Cash at bank and in hand | 54/58 | €1,126 | €10,501 | +€9,375 | +832% |
| Deferred charges and accrued income | 490/1 | €141 | €147 | +€6 | +4.0% |
| Total equity and liabilities | 10/49 | €5,643 | €18,822 | +€13,178 | +234% |
| Equity | 10/15 | -€1,561 | €539 | +€2,100 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,761 | -€5,661 | +€2,100 | +27.1% |
| Amounts payable | 17/49 | €7,204 | €18,283 | +€11,079 | +154% |
| Amounts payable within one year | 42/48 | €7,191 | €18,283 | +€11,092 | +154% |
| Trade debts | 44 | €172 | €190 | +€18 | +10.6% |
| Suppliers | 440/4 | €172 | €190 | +€18 | +10.6% |
| Taxes, remuneration and social security | 45 | - | €645 | +€645 | |
| Taxes | 450/3 | - | €645 | +€645 | |
| Other amounts payable | 47/48 | €7,019 | €17,448 | +€10,429 | +149% |
| Accrued charges and deferred income | 492/3 | €13 | - | -€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,626 | €630 | -€996 | -61.3% |
| Other operating charges | 640/8 | €488 | €451 | -€37 | -7.6% |
| Gross operating margin | 9900 | -€5,623 | €3,314 | +€8,937 | |
| Operating profit (loss) | 9901 | -€7,738 | €2,233 | +€9,970 | |
| Financial charges | 65/66B | €161 | €133 | -€29 | -17.7% |
| Recurring financial charges | 65 | €161 | €133 | -€29 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,899 | €2,100 | +€9,999 | |
| Profit (loss) for the period | 9904 | -€7,899 | €2,100 | +€9,999 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,899 | €2,100 | +€9,999 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.