MerryDent: 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.
MerryDent
Largest movements
- Cash +€5,016
up €5,016 (+11.9%), from €42,197 to €47,213
mainly Net result for the year (+€28,647) and Depreciation (+€172)
- Receivables after one year +€1,019
up €1,019 (+2.5%), from €40,752 to €41,770
- Reserves +€12,398
up €12,398 (+18.2%), from €68,121 to €80,519
- Tax, wage and social debts -€4,786
down €4,786 (-41.2%), from €11,615 to €6,830
of which Taxes: -€4,786
- Gross operating margin -€5,056
down €5,056 (-11.4%), from €44,393 to €39,337
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 | €83,310 | €90,361 | +€7,051 | +8.5% |
| Fixed assets | 21/28 | €0 | €633 | +€633 | |
| Tangible fixed assets | 22/27 | €0 | €633 | +€633 | |
| Furniture and vehicles | 24 | €0 | €633 | +€633 | |
| Current assets | 29/58 | €83,310 | €89,728 | +€6,418 | +7.7% |
| Amounts receivable after more than one year | 29 | €40,752 | €41,770 | +€1,019 | +2.5% |
| Other amounts receivable | 291 | €40,752 | €41,770 | +€1,019 | +2.5% |
| Amounts receivable within one year | 40/41 | - | €411 | +€411 | |
| Other amounts receivable | 41 | - | €411 | +€411 | |
| Cash at bank and in hand | 54/58 | €42,197 | €47,213 | +€5,016 | +11.9% |
| Deferred charges and accrued income | 490/1 | €361 | €334 | -€28 | -7.6% |
| Total equity and liabilities | 10/49 | €83,310 | €90,361 | +€7,051 | +8.5% |
| Equity | 10/15 | €70,621 | €83,019 | +€12,398 | +17.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €68,121 | €80,519 | +€12,398 | +18.2% |
| Distributable reserves | 133 | €68,121 | €80,519 | +€12,398 | +18.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,689 | €7,342 | -€5,347 | -42.1% |
| Amounts payable within one year | 42/48 | €12,689 | €7,342 | -€5,347 | -42.1% |
| Trade debts | 44 | €791 | €512 | -€279 | -35.3% |
| Suppliers | 440/4 | €791 | €512 | -€279 | -35.3% |
| Taxes, remuneration and social security | 45 | €11,615 | €6,830 | -€4,786 | -41.2% |
| Taxes | 450/3 | €9,660 | €4,875 | -€4,786 | -49.5% |
| Remuneration and social security | 454/9 | €1,955 | €1,955 | = | 0.0% |
| Other amounts payable | 47/48 | €283 | €0 | -€283 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €172 | +€172 | |
| Other operating charges | 640/8 | €866 | €1,096 | +€231 | +26.6% |
| Non-recurring operating charges | 66A | €537 | €0 | -€537 | -100.0% |
| Gross operating margin | 9900 | €44,393 | €39,337 | -€5,056 | -11.4% |
| Operating profit (loss) | 9901 | €42,991 | €38,069 | -€4,922 | -11.4% |
| Financial income | 75/76B | €994 | €1,050 | +€56 | +5.6% |
| Recurring financial income | 75 | €994 | €1,050 | +€56 | +5.6% |
| Financial charges | 65/66B | €44 | €274 | +€230 | +523.8% |
| Recurring financial charges | 65 | €44 | €274 | +€230 | +523.8% |
| Profit (loss) for the period before taxes | 9903 | €43,941 | €38,845 | -€5,096 | -11.6% |
| Income taxes | 67/77 | €10,460 | €10,199 | -€262 | -2.5% |
| Profit (loss) for the period | 9904 | €33,480 | €28,647 | -€4,834 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,480 | €28,647 | -€4,834 | -14.4% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.