Merkit Management & Consulting: 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.
Merkit Management & Consulting
Largest movements
- Cash +€14,232
up €14,232 (+43.3%), from €32,845 to €47,077
mainly Net result for the year (+€20,928) and Receivables within one year (+€6,278)
- Tangible fixed assets +€8,949
up €8,949 (+79.8%), from €11,214 to €20,163
of which Other tangible fixed assets: +€11,597
- Receivables within one year -€6,278
down €6,278 (-41.7%), from €15,050 to €8,771
of which Trade receivables: -€10,772
- Reserves +€20,928
up €20,928 (+52.6%), from €39,786 to €60,713
- Trade debts -€2,312
down €2,312 (-85.3%), from €2,711 to €398
- Tax, wage and social debts -€1,135
down €1,135 (-9.0%), from €12,566 to €11,431
- Gross operating margin -€1,502
down €1,502 (-4.3%), from €34,776 to €33,274
- Financial charges +€1,288
up €1,288 (+73.9%), from €1,743 to €3,031
- Depreciation +€734
up €734 (+32.1%), from €2,291 to €3,025
- Taxes -€452
down €452 (-6.9%), from €6,583 to €6,132
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 | €60,062 | €77,543 | +€17,480 | +29.1% |
| Fixed assets | 21/28 | €11,214 | €20,163 | +€8,949 | +79.8% |
| Tangible fixed assets | 22/27 | €11,214 | €20,163 | +€8,949 | +79.8% |
| Plant, machinery and equipment | 23 | €5,283 | €4,186 | -€1,098 | -20.8% |
| Furniture and vehicles | 24 | €5,931 | €4,380 | -€1,551 | -26.1% |
| Other tangible fixed assets | 26 | - | €11,597 | +€11,597 | |
| Current assets | 29/58 | €48,848 | €57,380 | +€8,532 | +17.5% |
| Amounts receivable within one year | 40/41 | €15,050 | €8,771 | -€6,278 | -41.7% |
| Trade receivables | 40 | €13,266 | €2,494 | -€10,772 | -81.2% |
| Other amounts receivable | 41 | €1,784 | €6,278 | +€4,494 | +252% |
| Cash at bank and in hand | 54/58 | €32,845 | €47,077 | +€14,232 | +43.3% |
| Deferred charges and accrued income | 490/1 | €953 | €1,531 | +€578 | +60.7% |
| Total equity and liabilities | 10/49 | €60,062 | €77,543 | +€17,480 | +29.1% |
| Equity | 10/15 | €44,786 | €65,713 | +€20,928 | +46.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €39,786 | €60,713 | +€20,928 | +52.6% |
| Distributable reserves | 133 | €39,786 | €60,713 | +€20,928 | +52.6% |
| Amounts payable | 17/49 | €15,277 | €11,829 | -€3,447 | -22.6% |
| Amounts payable within one year | 42/48 | €15,277 | €11,829 | -€3,447 | -22.6% |
| Trade debts | 44 | €2,711 | €398 | -€2,312 | -85.3% |
| Suppliers | 440/4 | €2,711 | €398 | -€2,312 | -85.3% |
| Taxes, remuneration and social security | 45 | €12,566 | €11,431 | -€1,135 | -9.0% |
| Taxes | 450/3 | €12,566 | €11,431 | -€1,135 | -9.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,291 | €3,025 | +€734 | +32.1% |
| Other operating charges | 640/8 | €397 | €319 | -€77 | -19.5% |
| Gross operating margin | 9900 | €34,776 | €33,274 | -€1,502 | -4.3% |
| Operating profit (loss) | 9901 | €32,089 | €29,929 | -€2,159 | -6.7% |
| Financial income | 75/76B | €23 | €161 | +€138 | +590% |
| Recurring financial income | 75 | €23 | €161 | +€138 | +590% |
| Financial charges | 65/66B | €1,743 | €3,031 | +€1,288 | +73.9% |
| Recurring financial charges | 65 | €1,743 | €3,031 | +€1,288 | +73.9% |
| Profit (loss) for the period before taxes | 9903 | €30,369 | €27,059 | -€3,310 | -10.9% |
| Income taxes | 67/77 | €6,583 | €6,132 | -€452 | -6.9% |
| Profit (loss) for the period | 9904 | €23,786 | €20,928 | -€2,858 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,786 | €20,928 | -€2,858 | -12.0% |
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.