MERCURY TRADING: what changed
What changed
MERCURY TRADING
NACE 46.720, Wholesale of motor vehicle parts and accessories
filed annual accounts (NBB)
Net result for the year
-€81,742
2023 · -€553,546+€471,804
Equity
-€937,918
2023 · -€856,176-€81,742
Cash
€21,411
2023 · €20,253+€1,158
Balance sheet total
€1.9m
2023 · €2.3m-€374,571
Largest movements
Assets
- Receivables within one year -€235,796
down €235,796 (-26.0%), from €907,748 to €671,952
of which Trade receivables: -€183,559
- Tangible fixed assets -€82,210
down €82,210 (-56.0%), from €146,744 to €64,534
of which Plant, machinery and equipment: -€73,760
- Stocks and contracts -€52,325
down €52,325 (-4.2%), from €1.2m to €1.2m
Equity and liabilities
- Trade debts -€309,213
down €309,213 (-96.1%), from €321,828 to €12,615
- Other debts +€99,027
up €99,027 (+7.2%), from €1.4m to €1.5m
- Profit (loss) carried forward -€81,742
down €81,742 (-1.5%), from -€5.3m to -€5.4m
- Tax, wage and social debts -€30,669
down €30,669 (-95.4%), from €32,139 to €1,469
of which Taxes: -€18,137
Income statement
- Write-downs -€370,032
down €370,032 (-100%), from €370,032 to €0
- Staff costs -€130,382
down €130,382 (-100.0%), from €130,447 to €65
- Gross operating margin -€36,863
down €36,863 (-72.7%), from €50,672 to €13,809
- Depreciation -€33,098
down €33,098 (-93.4%), from €35,447 to €2,349
- Other operating charges -€12,835
down €12,835 (-87.7%), from €14,639 to €1,804
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
-€553,546
Gross operating margin
-€36,863
Staff costs
+€130,382
Depreciation
+€33,098
Write-downs
+€370,032
Other operating charges
+€12,835
Other operating items
-€48,094
Financial income
+€231
Financial charges
+€10,733
Taxes
-€549
Result 2024
-€81,742
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€45,860
Investment
+€83,136
Financing
-€36,119
Cash 2023
€20,253
From operations (derived)
-€45,860
Net result for the year
-€81,742
Depreciation
+€2,349
Stocks and contracts
+€52,325
Receivables within one year
+€235,796
Deferred charges and accrued income
+€2,122
Trade debts
-€309,213
Tax, wage and social debts
-€30,669
Other debts
+€99,027
Accrued charges and deferred income
-€15,854
Investment (derived)
+€83,136
Investment in fixed assets (net)
+€83,136
Financing
-€36,119
Debts after one year
-€20,559
Short-term financial debts
-€15,559
Cash 2024
€21,411
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,313,294 | €1,938,723 | -€374,571 | -16.2% |
| Fixed assets | 21/28 | €150,410 | €64,924 | -€85,486 | -56.8% |
| Intangible fixed assets | 21 | €760 | €390 | -€370 | -48.7% |
| Tangible fixed assets | 22/27 | €146,744 | €64,534 | -€82,210 | -56.0% |
| Plant, machinery and equipment | 23 | €80,188 | €6,427 | -€73,760 | -92.0% |
| Furniture and vehicles | 24 | €38,556 | €30,107 | -€8,449 | -21.9% |
| Other tangible fixed assets | 26 | €28,000 | €28,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,906 | €0 | -€2,906 | -100% |
| Current assets | 29/58 | €2,162,884 | €1,873,799 | -€289,085 | -13.4% |
| Stocks and contracts in progress | 3 | €1,232,058 | €1,179,733 | -€52,325 | -4.2% |
| Stocks | 30/36 | €1,232,058 | €1,179,733 | -€52,325 | -4.2% |
| Amounts receivable within one year | 40/41 | €907,748 | €671,952 | -€235,796 | -26.0% |
| Trade receivables | 40 | €638,170 | €454,611 | -€183,559 | -28.8% |
| Other amounts receivable | 41 | €269,578 | €217,342 | -€52,237 | -19.4% |
| Cash at bank and in hand | 54/58 | €20,253 | €21,411 | +€1,158 | +5.7% |
| Deferred charges and accrued income | 490/1 | €2,824 | €702 | -€2,122 | -75.1% |
| Total equity and liabilities | 10/49 | €2,313,294 | €1,938,723 | -€374,571 | -16.2% |
| Equity | 10/15 | -€856,176 | -€937,918 | -€81,742 | -9.5% |
| Contributions | 10/11 | €4,400,000 | €4,400,000 | = | 0.0% |
| Capital | 10 | €4,400,000 | €4,400,000 | = | 0.0% |
| Issued capital | 100 | €4,400,000 | €4,400,000 | = | 0.0% |
| Reserves | 13 | €89,846 | €89,846 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,541 | €2,541 | = | 0.0% |
| Legal reserve | 130 | €2,541 | €2,541 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,989 | €18,989 | = | 0.0% |
| Distributable reserves | 133 | €68,316 | €68,316 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,346,022 | -€5,427,764 | -€81,742 | -1.5% |
| Amounts payable | 17/49 | €3,169,470 | €2,876,642 | -€292,829 | -9.2% |
| Amounts payable after more than one year | 17 | €250,751 | €230,191 | -€20,559 | -8.2% |
| Financial debts | 170/4 | €250,751 | €230,191 | -€20,559 | -8.2% |
| Amounts payable within one year | 42/48 | €2,142,866 | €1,886,450 | -€256,415 | -12.0% |
| Financial debts | 43 | €415,876 | €400,316 | -€15,559 | -3.7% |
| Credit institutions | 430/8 | €415,876 | €400,316 | -€15,559 | -3.7% |
| Trade debts | 44 | €321,828 | €12,615 | -€309,213 | -96.1% |
| Suppliers | 440/4 | €321,828 | €12,615 | -€309,213 | -96.1% |
| Taxes, remuneration and social security | 45 | €32,139 | €1,469 | -€30,669 | -95.4% |
| Taxes | 450/3 | €19,606 | €1,469 | -€18,137 | -92.5% |
| Remuneration and social security | 454/9 | €12,532 | €0 | -€12,532 | -100% |
| Other amounts payable | 47/48 | €1,373,024 | €1,472,050 | +€99,027 | +7.2% |
| Accrued charges and deferred income | 492/3 | €775,854 | €760,000 | -€15,854 | -2.0% |
| Non-recurring operating income | 76A | - | €14,195 | +€14,195 | |
| Remuneration, social security and pensions | 62 | €130,447 | €65 | -€130,382 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,447 | €2,349 | -€33,098 | -93.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €370,032 | €0 | -€370,032 | -100% |
| Other operating charges | 640/8 | €14,639 | €1,804 | -€12,835 | -87.7% |
| Non-recurring operating charges | 66A | €18,245 | €66,338 | +€48,094 | +264% |
| Gross operating margin | 9900 | €50,672 | €13,809 | -€36,863 | -72.7% |
| Operating profit (loss) | 9901 | -€518,138 | -€56,747 | +€461,390 | +89.0% |
| Financial income | 75/76B | €113 | €344 | +€231 | +203% |
| Recurring financial income | 75 | €113 | €344 | +€231 | +203% |
| Financial charges | 65/66B | €35,522 | €24,789 | -€10,733 | -30.2% |
| Recurring financial charges | 65 | €35,522 | €24,789 | -€10,733 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | -€553,546 | -€81,193 | +€472,353 | +85.3% |
| Income taxes | 67/77 | - | €549 | +€549 | |
| Profit (loss) for the period | 9904 | -€553,546 | -€81,742 | +€471,804 | +85.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€553,546 | -€81,742 | +€471,804 | +85.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.