Mertes 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.
Mertes Consulting
Largest movements
- Cash +€44,901
up €44,901 (+207%), from €21,696 to €66,598
mainly Net result for the year (+€44,739) and Other debts (+€18,179)
- Receivables within one year +€34,918
up €34,918 (+69.7%), from €50,082 to €85,000
of which Trade receivables: +€30,000
- Profit (loss) carried forward +€44,739
up €44,739 (+91.7%), from -€48,775 to -€4,036
- Other debts +€18,179
up €18,179 (+18.1%), from €100,602 to €118,781
- Tax, wage and social debts +€16,676
new in 2025: €16,676
- Gross operating margin +€42,163
up €42,163 (+1,344%), from €3,137 to €45,299
- Financial income -€4,500
no longer reported in 2025 (was €4,500)
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 | €121,827 | €201,646 | +€79,819 | +65.5% |
| Fixed assets | 21/28 | €50,048 | €50,048 | = | 0.0% |
| Financial fixed assets | 28 | €50,048 | €50,048 | = | 0.0% |
| Current assets | 29/58 | €71,779 | €151,598 | +€79,819 | +111% |
| Amounts receivable within one year | 40/41 | €50,082 | €85,000 | +€34,918 | +69.7% |
| Trade receivables | 40 | €20,000 | €50,000 | +€30,000 | +150% |
| Other amounts receivable | 41 | €30,082 | €35,000 | +€4,918 | +16.3% |
| Cash at bank and in hand | 54/58 | €21,696 | €66,598 | +€44,901 | +207% |
| Total equity and liabilities | 10/49 | €121,827 | €201,646 | +€79,819 | +65.5% |
| Equity | 10/15 | €21,225 | €65,964 | +€44,739 | +211% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,775 | -€4,036 | +€44,739 | +91.7% |
| Amounts payable | 17/49 | €100,602 | €135,682 | +€35,080 | +34.9% |
| Amounts payable within one year | 42/48 | €100,602 | €135,682 | +€35,080 | +34.9% |
| Trade debts | 44 | - | €225 | +€225 | |
| Suppliers | 440/4 | - | €225 | +€225 | |
| Taxes, remuneration and social security | 45 | - | €16,676 | +€16,676 | |
| Taxes | 450/3 | - | €16,676 | +€16,676 | |
| Other amounts payable | 47/48 | €100,602 | €118,781 | +€18,179 | +18.1% |
| Other operating charges | 640/8 | €569 | €520 | -€49 | -8.7% |
| Gross operating margin | 9900 | €3,137 | €45,299 | +€42,163 | +1,344% |
| Operating profit (loss) | 9901 | €2,568 | €44,780 | +€42,212 | +1,644% |
| Financial income | 75/76B | €4,500 | - | -€4,500 | |
| Recurring financial income | 75 | €4,500 | - | -€4,500 | |
| Financial charges | 65/66B | €75 | €40 | -€34 | -45.8% |
| Recurring financial charges | 65 | €75 | €40 | -€34 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | €6,993 | €44,739 | +€37,746 | +540% |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | €6,993 | €44,739 | +€37,746 | +540% |
| Profit (loss) for the period to be appropriated | 9905 | €6,993 | €44,739 | +€37,746 | +540% |
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 30 October 2026 via checked.be.