MISTER MERAKI: 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.
MISTER MERAKI
Largest movements
- Cash -€46,491
down €46,491 (-47.2%), from €98,418 to €51,928
mainly Contributions, distributions and other (-€115,000) and Current portion of long-term debt (-€11,730)
- Tangible fixed assets -€13,707
down €13,707 (-33.4%), from €41,052 to €27,345
of which Furniture and vehicles: -€10,388
- Receivables within one year -€12,415
down €12,415 (-38.5%), from €32,267 to €19,851
of which Trade receivables: -€7,922
- Profit (loss) carried forward -€70,849
down €70,849 (-61.5%), from €115,127 to €44,278
- Other debts +€13,450
new in 2025: €13,450
- Current portion of long-term debt -€11,730
down €11,730 (-68.9%), from €17,025 to €5,295
- Debts after one year -€3,416
down €3,416 (-25.2%), from €13,552 to €10,136
- Turnover -€155,921
no longer reported in 2025 (was €155,921)
- Purchases and services -€76,195
no longer reported in 2025 (was €76,195)
- Gross operating margin -€8,342
down €8,342 (-10.5%), from €79,726 to €71,384
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 | €172,379 | €99,124 | -€73,254 | -42.5% |
| Fixed assets | 21/28 | €41,052 | €27,345 | -€13,707 | -33.4% |
| Tangible fixed assets | 22/27 | €41,052 | €27,345 | -€13,707 | -33.4% |
| Plant, machinery and equipment | 23 | €1,724 | €190 | -€1,534 | -89.0% |
| Furniture and vehicles | 24 | €23,736 | €13,348 | -€10,388 | -43.8% |
| Other tangible fixed assets | 26 | €15,591 | €13,807 | -€1,784 | -11.4% |
| Current assets | 29/58 | €131,327 | €71,779 | -€59,548 | -45.3% |
| Amounts receivable within one year | 40/41 | €32,267 | €19,851 | -€12,415 | -38.5% |
| Trade receivables | 40 | €24,790 | €16,867 | -€7,922 | -32.0% |
| Other amounts receivable | 41 | €7,477 | €2,984 | -€4,493 | -60.1% |
| Cash at bank and in hand | 54/58 | €98,418 | €51,928 | -€46,491 | -47.2% |
| Deferred charges and accrued income | 490/1 | €642 | - | -€642 | |
| Total equity and liabilities | 10/49 | €172,379 | €99,124 | -€73,254 | -42.5% |
| Equity | 10/15 | €117,627 | €46,778 | -€70,849 | -60.2% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,127 | €44,278 | -€70,849 | -61.5% |
| Amounts payable | 17/49 | €54,751 | €52,346 | -€2,405 | -4.4% |
| Amounts payable after more than one year | 17 | €13,552 | €10,136 | -€3,416 | -25.2% |
| Financial debts | 170/4 | €13,552 | €10,136 | -€3,416 | -25.2% |
| Amounts payable within one year | 42/48 | €41,199 | €42,210 | +€1,011 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €17,025 | €5,295 | -€11,730 | -68.9% |
| Trade debts | 44 | €684 | €148 | -€536 | -78.4% |
| Suppliers | 440/4 | €684 | €148 | -€536 | -78.4% |
| Taxes, remuneration and social security | 45 | €23,490 | €23,317 | -€173 | -0.7% |
| Taxes | 450/3 | €23,490 | €23,317 | -€173 | -0.7% |
| Other amounts payable | 47/48 | - | €13,450 | +€13,450 | |
| Turnover | 70 | €155,921 | - | -€155,921 | |
| Goods, raw materials, services and sundry goods | 60/61 | €76,195 | - | -€76,195 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,192 | €13,707 | -€485 | -3.4% |
| Other operating charges | 640/8 | €491 | €505 | +€14 | +2.9% |
| Gross operating margin | 9900 | €79,726 | €71,384 | -€8,342 | -10.5% |
| Operating profit (loss) | 9901 | €65,044 | €57,172 | -€7,871 | -12.1% |
| Financial charges | 65/66B | €1,240 | €1,005 | -€235 | -18.9% |
| Recurring financial charges | 65 | €1,240 | €1,005 | -€235 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €63,804 | €56,167 | -€7,637 | -12.0% |
| Income taxes | 67/77 | €13,198 | €12,016 | -€1,182 | -9.0% |
| Profit (loss) for the period | 9904 | €50,606 | €44,151 | -€6,455 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,606 | €44,151 | -€6,455 | -12.8% |
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 27 October 2026 via checked.be.