MERINSKY MOTORS: 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.
MERINSKY MOTORS
Largest movements
- Receivables within one year +€10,243
up €10,243 (+11.6%), from €88,379 to €98,623
of which Trade receivables: +€17,195
- Cash -€8,136
down €8,136 (-15.2%), from €53,607 to €45,472
mainly Receivables within one year (-€10,243) and Trade debts (-€646)
- Profit (loss) carried forward +€2,781
up €2,781 (+259%), from €1,073 to €3,854
- Gross operating margin -€4,743
down €4,743 (-87.8%), from €5,400 to €657
- Financial income +€3,982
up €3,982 (+21,123%), from €19 to €4,000
of which Non-recurring financial income: +€3,807
- Other operating charges -€564
down €564 (-79.3%), from €712 to €147
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 | €144,637 | €146,744 | +€2,107 | +1.5% |
| Current assets | 29/58 | €144,637 | €146,744 | +€2,107 | +1.5% |
| Stocks and contracts in progress | 3 | €2,650 | €2,650 | = | 0.0% |
| Stocks | 30/36 | €2,650 | €2,650 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €88,379 | €98,623 | +€10,243 | +11.6% |
| Trade receivables | 40 | €3,846 | €21,040 | +€17,195 | +447% |
| Other amounts receivable | 41 | €84,534 | €77,582 | -€6,952 | -8.2% |
| Cash at bank and in hand | 54/58 | €53,607 | €45,472 | -€8,136 | -15.2% |
| Total equity and liabilities | 10/49 | €144,637 | €146,744 | +€2,107 | +1.5% |
| Equity | 10/15 | €141,940 | €144,721 | +€2,781 | +2.0% |
| Contributions | 10/11 | €118,592 | €118,592 | = | 0.0% |
| Reserves | 13 | €22,275 | €22,275 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,085 | €1,085 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,085 | €1,085 | = | 0.0% |
| Distributable reserves | 133 | €21,190 | €21,190 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,073 | €3,854 | +€2,781 | +259% |
| Amounts payable | 17/49 | €2,697 | €2,023 | -€673 | -25.0% |
| Amounts payable within one year | 42/48 | €2,697 | €2,023 | -€673 | -25.0% |
| Trade debts | 44 | €1,628 | €982 | -€646 | -39.7% |
| Suppliers | 440/4 | €1,628 | €982 | -€646 | -39.7% |
| Taxes, remuneration and social security | 45 | €1,068 | €1,042 | -€27 | -2.5% |
| Taxes | 450/3 | €1,068 | €1,042 | -€27 | -2.5% |
| Other operating charges | 640/8 | €712 | €147 | -€564 | -79.3% |
| Gross operating margin | 9900 | €5,400 | €657 | -€4,743 | -87.8% |
| Operating profit (loss) | 9901 | €4,688 | €509 | -€4,179 | -89.1% |
| Financial income | 75/76B | €19 | €4,000 | +€3,982 | +21,123% |
| Recurring financial income | 75 | €19 | €193 | +€174 | +925% |
| Non-recurring financial income | 76B | - | €3,807 | +€3,807 | |
| Financial charges | 65/66B | €704 | €688 | -€17 | -2.3% |
| Recurring financial charges | 65 | €704 | €688 | -€17 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €4,003 | €3,822 | -€181 | -4.5% |
| Income taxes | 67/77 | €1,074 | €1,042 | -€33 | -3.0% |
| Profit (loss) for the period | 9904 | €2,929 | €2,781 | -€148 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,929 | €2,781 | -€148 | -5.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.