MERYAMEL: 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.
MERYAMEL
Largest movements
- Stocks and contracts +€7,000
up €7,000 (+82.7%), from €8,467 to €15,467
- Cash -€3,227
down €3,227 (-23.5%), from €13,705 to €10,478
mainly Tax, wage and social debts (-€8,281) and Other debts (-€7,899)
- Profit (loss) carried forward +€12,598
up €12,598 (+11.1%), from -€113,914 to -€101,316
- Tax, wage and social debts -€8,281
down €8,281 (-46.3%), from €17,891 to €9,610
of which Remuneration and social security: -€4,955
- Other debts -€7,899
down €7,899 (-6.8%), from €115,680 to €107,781
- Trade debts +€7,432
up €7,432 (+1,105%), from €672 to €8,105
- Gross operating margin +€72,007
up €72,007, from -€23,162 to €48,845
- Staff costs +€8,170
up €8,170 (+34.3%), from €23,838 to €32,009
- Financial charges +€1,989
up €1,989 (+446%), from €446 to €2,435
- Other operating charges +€576
up €576 (+46.9%), from €1,228 to €1,803
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 | €22,272 | €26,135 | +€3,863 | +17.3% |
| Current assets | 29/58 | €22,272 | €26,135 | +€3,863 | +17.3% |
| Stocks and contracts in progress | 3 | €8,467 | €15,467 | +€7,000 | +82.7% |
| Stocks | 30/36 | €8,467 | €15,467 | +€7,000 | +82.7% |
| Amounts receivable within one year | 40/41 | €100 | €189 | +€90 | +90.2% |
| Trade receivables | 40 | - | €162 | +€162 | |
| Other amounts receivable | 41 | €100 | €28 | -€72 | -72.3% |
| Cash at bank and in hand | 54/58 | €13,705 | €10,478 | -€3,227 | -23.5% |
| Total equity and liabilities | 10/49 | €22,272 | €26,135 | +€3,863 | +17.3% |
| Equity | 10/15 | -€113,336 | -€100,738 | +€12,598 | +11.1% |
| Reserves | 13 | €578 | €578 | = | 0.0% |
| Non-distributable reserves | 130/1 | €578 | €578 | = | 0.0% |
| Reserves not available under the articles | 1311 | €578 | €578 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,914 | -€101,316 | +€12,598 | +11.1% |
| Amounts payable | 17/49 | €135,607 | €126,873 | -€8,735 | -6.4% |
| Amounts payable within one year | 42/48 | €135,607 | €126,873 | -€8,735 | -6.4% |
| Financial debts | 43 | €1,364 | €1,376 | +€13 | +0.9% |
| Credit institutions | 430/8 | €1,364 | €1,376 | +€13 | +0.9% |
| Trade debts | 44 | €672 | €8,105 | +€7,432 | +1,105% |
| Suppliers | 440/4 | €672 | €8,105 | +€7,432 | +1,105% |
| Taxes, remuneration and social security | 45 | €17,891 | €9,610 | -€8,281 | -46.3% |
| Taxes | 450/3 | €10,516 | €7,189 | -€3,327 | -31.6% |
| Remuneration and social security | 454/9 | €7,375 | €2,421 | -€4,955 | -67.2% |
| Other amounts payable | 47/48 | €115,680 | €107,781 | -€7,899 | -6.8% |
| Remuneration, social security and pensions | 62 | €23,838 | €32,009 | +€8,170 | +34.3% |
| Other operating charges | 640/8 | €1,228 | €1,803 | +€576 | +46.9% |
| Gross operating margin | 9900 | -€23,162 | €48,845 | +€72,007 | |
| Operating profit (loss) | 9901 | -€48,228 | €15,033 | +€63,261 | |
| Financial charges | 65/66B | €446 | €2,435 | +€1,989 | +446% |
| Recurring financial charges | 65 | €446 | €2,435 | +€1,989 | +446% |
| Profit (loss) for the period before taxes | 9903 | -€48,674 | €12,598 | +€61,272 | |
| Profit (loss) for the period | 9904 | -€48,674 | €12,598 | +€61,272 | |
| Profit (loss) for the period to be appropriated | 9905 | -€48,674 | €12,598 | +€61,272 |
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 13 October 2026 via checked.be.