MERIDENT: 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.
MERIDENT
Largest movements
- Tangible fixed assets -€17,227
down €17,227 (-3.0%), from €580,696 to €563,469
of which Land and buildings: -€16,999
- Debts after one year -€27,234
down €27,234 (-5.2%), from €522,739 to €495,505
- Profit (loss) carried forward +€21,300
up €21,300 (+101.8%), from €20,930 to €42,230
- Gross operating margin +€29,561
up €29,561 (+61.5%), from €48,082 to €77,643
- Purchases and services -€21,853
down €21,853 (-34.4%), from €63,494 to €41,641
- Turnover +€7,709
up €7,709 (+6.9%), from €111,576 to €119,285
- Staff costs +€7,336
up €7,336 (+32.4%), from €22,643 to €29,979
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 | €590,950 | €578,551 | -€12,399 | -2.1% |
| Fixed assets | 21/28 | €580,746 | €563,519 | -€17,227 | -3.0% |
| Tangible fixed assets | 22/27 | €580,696 | €563,469 | -€17,227 | -3.0% |
| Land and buildings | 22 | €579,974 | €562,975 | -€16,999 | -2.9% |
| Furniture and vehicles | 24 | €722 | €494 | -€228 | -31.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €10,204 | €15,032 | +€4,828 | +47.3% |
| Cash at bank and in hand | 54/58 | €2,026 | €5,705 | +€3,680 | +181.6% |
| Deferred charges and accrued income | 490/1 | €8,178 | €9,327 | +€1,149 | +14.0% |
| Total equity and liabilities | 10/49 | €590,950 | €578,551 | -€12,399 | -2.1% |
| Equity | 10/15 | €28,990 | €50,290 | +€21,300 | +73.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,930 | €42,230 | +€21,300 | +101.8% |
| Amounts payable | 17/49 | €561,960 | €528,261 | -€33,699 | -6.0% |
| Amounts payable after more than one year | 17 | €522,739 | €495,505 | -€27,234 | -5.2% |
| Financial debts | 170/4 | €522,739 | €495,505 | -€27,234 | -5.2% |
| Amounts payable within one year | 42/48 | €39,221 | €32,471 | -€6,750 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €26,850 | €27,234 | +€384 | +1.4% |
| Financial debts | 43 | €895 | €367 | -€528 | -59.0% |
| Credit institutions | 430/8 | €895 | €367 | -€528 | -59.0% |
| Trade debts | 44 | €1,174 | €754 | -€420 | -35.8% |
| Suppliers | 440/4 | €1,174 | €754 | -€420 | -35.8% |
| Taxes, remuneration and social security | 45 | €494 | - | -€494 | |
| Taxes | 450/3 | €494 | - | -€494 | |
| Other amounts payable | 47/48 | €9,807 | €4,116 | -€5,691 | -58.0% |
| Accrued charges and deferred income | 492/3 | - | €285 | +€285 | |
| Turnover | 70 | €111,576 | €119,285 | +€7,709 | +6.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €63,494 | €41,641 | -€21,853 | -34.4% |
| Remuneration, social security and pensions | 62 | €22,643 | €29,979 | +€7,336 | +32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,227 | €17,227 | = | 0.0% |
| Other operating charges | 640/8 | €909 | €500 | -€409 | -45.0% |
| Gross operating margin | 9900 | €48,082 | €77,643 | +€29,561 | +61.5% |
| Operating profit (loss) | 9901 | €7,303 | €29,937 | +€22,635 | +309.9% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €9,334 | €8,638 | -€696 | -7.5% |
| Recurring financial charges | 65 | €9,334 | €8,638 | -€696 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,027 | €21,300 | +€23,326 | |
| Income taxes | 67/77 | €494 | - | -€494 | |
| Profit (loss) for the period | 9904 | -€2,521 | €21,300 | +€23,820 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,521 | €21,300 | +€23,820 |
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 2 October 2026 via checked.be.