MEROPE 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.
MEROPE CONSULTING
Largest movements
- Cash -€40,285
down €40,285 (-29.6%), from €136,147 to €95,862
mainly Other debts (-€65,000) and Contributions, distributions and other (-€50,000)
- Receivables within one year +€2,925
up €2,925 (+10.8%), from €27,164 to €30,089
of which Other amounts receivable: +€2,765
- Other debts -€65,000
down €65,000 (-56.5%), from €115,000 to €50,000
- Reserves +€23,892
up €23,892 (+69.5%), from €34,374 to €58,265
- Tax, wage and social debts +€2,742
up €2,742 (+23.9%), from €11,492 to €14,234
- Financial income -€8,366
down €8,366 (-99.2%), from €8,434 to €67
of which Non-recurring financial income: -€8,413
- Gross operating margin +€5,557
up €5,557 (+6.2%), from €89,458 to €95,015
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 | €167,978 | €129,796 | -€38,182 | -22.7% |
| Fixed assets | 21/28 | €1,841 | €1,672 | -€169 | -9.2% |
| Tangible fixed assets | 22/27 | €1,691 | €1,522 | -€169 | -10.0% |
| Plant, machinery and equipment | 23 | €1,356 | €1,309 | -€47 | -3.5% |
| Furniture and vehicles | 24 | €335 | €213 | -€122 | -36.3% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €166,137 | €128,124 | -€38,013 | -22.9% |
| Amounts receivable within one year | 40/41 | €27,164 | €30,089 | +€2,925 | +10.8% |
| Trade receivables | 40 | €24,820 | €24,980 | +€160 | +0.6% |
| Other amounts receivable | 41 | €2,344 | €5,109 | +€2,765 | +118% |
| Cash at bank and in hand | 54/58 | €136,147 | €95,862 | -€40,285 | -29.6% |
| Deferred charges and accrued income | 490/1 | €2,827 | €2,173 | -€654 | -23.1% |
| Total equity and liabilities | 10/49 | €167,978 | €129,796 | -€38,182 | -22.7% |
| Equity | 10/15 | €41,374 | €65,265 | +€23,892 | +57.7% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €34,374 | €58,265 | +€23,892 | +69.5% |
| Distributable reserves | 133 | €34,374 | €58,265 | +€23,892 | +69.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €126,605 | €64,531 | -€62,074 | -49.0% |
| Amounts payable within one year | 42/48 | €126,605 | €64,531 | -€62,074 | -49.0% |
| Trade debts | 44 | €113 | €297 | +€184 | +163% |
| Suppliers | 440/4 | €113 | €297 | +€184 | +163% |
| Taxes, remuneration and social security | 45 | €11,492 | €14,234 | +€2,742 | +23.9% |
| Taxes | 450/3 | €11,492 | €14,234 | +€2,742 | +23.9% |
| Other amounts payable | 47/48 | €115,000 | €50,000 | -€65,000 | -56.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,308 | €1,281 | -€27 | -2.1% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €89,458 | €95,015 | +€5,557 | +6.2% |
| Operating profit (loss) | 9901 | €87,699 | €93,269 | +€5,569 | +6.4% |
| Financial income | 75/76B | €8,434 | €67 | -€8,366 | -99.2% |
| Recurring financial income | 75 | €21 | €67 | +€46 | +221% |
| Non-recurring financial income | 76B | €8,413 | €0 | -€8,413 | -100% |
| Financial charges | 65/66B | €179 | €55 | -€124 | -69.0% |
| Recurring financial charges | 65 | €179 | €55 | -€124 | -69.0% |
| Profit (loss) for the period before taxes | 9903 | €95,954 | €93,281 | -€2,673 | -2.8% |
| Income taxes | 67/77 | €18,450 | €19,389 | +€939 | +5.1% |
| Profit (loss) for the period | 9904 | €77,503 | €73,892 | -€3,612 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €77,503 | €73,892 | -€3,612 | -4.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.