Merisons: 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.
Merisons
Largest movements
- Cash +€78,872
up €78,872 (+49.8%), from €158,384 to €237,256
mainly Other debts (+€629,285) and Net result for the year (+€149,707)
- Other debts +€629,285
new in 2025: €629,285
- Reserves -€479,578
down €479,578 (-100.0%), from €479,578 to €0
- Debts after one year -€58,263
down €58,263 (-41.0%), from €142,056 to €83,793
- Trade debts -€10,463
down €10,463 (-89.0%), from €11,761 to €1,299
- Financial income -€70,963
down €70,963 (-95.8%), from €74,073 to €3,109
- Gross operating margin +€28,970
up €28,970 (+16.9%), from €171,255 to €200,225
- Taxes +€9,883
up €9,883 (+26.2%), from €37,683 to €47,565
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.
Cash bridge derived
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 | €752,229 | €832,081 | +€79,852 | +10.6% |
| Fixed assets | 21/28 | €457,266 | €465,489 | +€8,222 | +1.8% |
| Tangible fixed assets | 22/27 | €6,766 | €14,989 | +€8,222 | +121.5% |
| Furniture and vehicles | 24 | €3,766 | €11,989 | +€8,222 | +218.3% |
| Other tangible fixed assets | 26 | €3,000 | €3,000 | = | 0.0% |
| Financial fixed assets | 28 | €450,500 | €450,500 | = | 0.0% |
| Current assets | 29/58 | €294,963 | €366,592 | +€71,630 | +24.3% |
| Amounts receivable within one year | 40/41 | €135,892 | €128,490 | -€7,401 | -5.4% |
| Trade receivables | 40 | €39,000 | €19,856 | -€19,144 | -49.1% |
| Other amounts receivable | 41 | €96,892 | €108,635 | +€11,743 | +12.1% |
| Cash at bank and in hand | 54/58 | €158,384 | €237,256 | +€78,872 | +49.8% |
| Deferred charges and accrued income | 490/1 | €687 | €846 | +€159 | +23.2% |
| Total equity and liabilities | 10/49 | €752,229 | €832,081 | +€79,852 | +10.6% |
| Equity | 10/15 | €499,578 | €20,000 | -€479,578 | -96.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €479,578 | €0 | -€479,578 | -100.0% |
| Distributable reserves | 133 | €479,578 | €0 | -€479,578 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €252,651 | €812,081 | +€559,430 | +221.4% |
| Amounts payable after more than one year | 17 | €142,056 | €83,793 | -€58,263 | -41.0% |
| Financial debts | 170/4 | €142,056 | €83,793 | -€58,263 | -41.0% |
| Amounts payable within one year | 42/48 | €110,595 | €728,288 | +€617,693 | +558.5% |
| Current portion of amounts payable after more than one year | 42 | €57,542 | €58,263 | +€722 | +1.3% |
| Trade debts | 44 | €11,761 | €1,299 | -€10,463 | -89.0% |
| Suppliers | 440/4 | €11,761 | €1,299 | -€10,463 | -89.0% |
| Taxes, remuneration and social security | 45 | €41,292 | €39,442 | -€1,850 | -4.5% |
| Taxes | 450/3 | €39,007 | €39,442 | +€434 | +1.1% |
| Remuneration and social security | 454/9 | €2,284 | €0 | -€2,284 | -100.0% |
| Other amounts payable | 47/48 | - | €629,285 | +€629,285 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,157 | €3,018 | +€1,862 | +161.0% |
| Other operating charges | 640/8 | €118 | €613 | +€495 | +419.4% |
| Gross operating margin | 9900 | €171,255 | €200,225 | +€28,970 | +16.9% |
| Operating profit (loss) | 9901 | €169,981 | €196,594 | +€26,613 | +15.7% |
| Financial income | 75/76B | €74,073 | €3,109 | -€70,963 | -95.8% |
| Recurring financial income | 75 | €74,073 | €3,109 | -€70,963 | -95.8% |
| Financial charges | 65/66B | €3,070 | €2,431 | -€639 | -20.8% |
| Recurring financial charges | 65 | €3,070 | €2,431 | -€639 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €240,984 | €197,272 | -€43,712 | -18.1% |
| Income taxes | 67/77 | €37,683 | €47,565 | +€9,883 | +26.2% |
| Profit (loss) for the period | 9904 | €203,301 | €149,707 | -€53,594 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €203,301 | €149,707 | -€53,594 | -26.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.