AB MECHANIK: 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.
AB MECHANIK
Largest movements
- Tangible fixed assets -€12,263
down €12,263 (-86.5%), from €14,175 to €1,913
of which Plant, machinery and equipment: -€10,240
- Receivables within one year -€8,575
no longer reported in 2025 (was €8,575)
- Cash -€3,251
down €3,251 (-84.4%), from €3,849 to €599
mainly Current portion of long-term debt (-€42,154) and Tax, wage and social debts (-€4,039)
- Deferred charges and accrued income -€992
no longer reported in 2025 (was €992)
- Current portion of long-term debt -€42,154
no longer reported in 2025 (was €42,154)
- Profit (loss) carried forward +€22,714
up €22,714 (+44.9%), from -€50,607 to -€27,893
- Tax, wage and social debts -€4,039
down €4,039 (-91.2%), from €4,431 to €392
of which Taxes: -€2,965
- Trade debts -€1,483
down €1,483 (-59.7%), from €2,483 to €1,000
- Investment grants -€378
down €378 (-63.9%), from €592 to €213
- Staff costs -€18,731
down €18,731 (-99.8%), from €18,763 to €32
- Financial income +€16,595
up €16,595 (+124%), from €13,430 to €30,025
of which Non-recurring financial income: +€16,571
- Depreciation -€12,699
down €12,699 (-87.9%), from €14,444 to €1,745
- Gross operating margin -€6,155
down €6,155, from €2,317 to -€3,838
- Financial charges -€1,218
down €1,218 (-41.8%), from €2,914 to €1,696
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 | €36,208 | €11,128 | -€25,080 | -69.3% |
| Fixed assets | 21/28 | €14,175 | €1,913 | -€12,263 | -86.5% |
| Tangible fixed assets | 22/27 | €14,175 | €1,913 | -€12,263 | -86.5% |
| Plant, machinery and equipment | 23 | €12,153 | €1,913 | -€10,240 | -84.3% |
| Furniture and vehicles | 24 | €2,023 | €0 | -€2,023 | -100% |
| Current assets | 29/58 | €22,033 | €9,216 | -€12,818 | -58.2% |
| Stocks and contracts in progress | 3 | €8,617 | €8,617 | = | 0.0% |
| Stocks | 30/36 | €8,617 | €8,617 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,575 | - | -€8,575 | |
| Trade receivables | 40 | €8,575 | - | -€8,575 | |
| Cash at bank and in hand | 54/58 | €3,849 | €599 | -€3,251 | -84.4% |
| Deferred charges and accrued income | 490/1 | €992 | - | -€992 | |
| Total equity and liabilities | 10/49 | €36,208 | €11,128 | -€25,080 | -69.3% |
| Equity | 10/15 | -€13,616 | €8,720 | +€22,336 | |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €1,400 | €1,400 | = | 0.0% |
| Distributable reserves | 133 | €1,400 | €1,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,607 | -€27,893 | +€22,714 | +44.9% |
| Investment grants | 15 | €592 | €213 | -€378 | -63.9% |
| Amounts payable | 17/49 | €49,824 | €2,408 | -€47,416 | -95.2% |
| Amounts payable within one year | 42/48 | €49,758 | €2,341 | -€47,417 | -95.3% |
| Current portion of amounts payable after more than one year | 42 | €42,154 | - | -€42,154 | |
| Trade debts | 44 | €2,483 | €1,000 | -€1,483 | -59.7% |
| Suppliers | 440/4 | €2,483 | €1,000 | -€1,483 | -59.7% |
| Taxes, remuneration and social security | 45 | €4,431 | €392 | -€4,039 | -91.2% |
| Taxes | 450/3 | €3,357 | €392 | -€2,965 | -88.3% |
| Remuneration and social security | 454/9 | €1,074 | - | -€1,074 | |
| Other amounts payable | 47/48 | €691 | €949 | +€259 | +37.4% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Remuneration, social security and pensions | 62 | €18,763 | €32 | -€18,731 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,444 | €1,745 | -€12,699 | -87.9% |
| Other operating charges | 640/8 | €303 | €0 | -€303 | -100% |
| Non-recurring operating charges | 66A | €40 | - | -€40 | |
| Gross operating margin | 9900 | €2,317 | -€3,838 | -€6,155 | |
| Operating profit (loss) | 9901 | -€31,233 | -€5,615 | +€25,618 | +82.0% |
| Financial income | 75/76B | €13,430 | €30,025 | +€16,595 | +124% |
| Recurring financial income | 75 | €388 | €412 | +€24 | +6.1% |
| Non-recurring financial income | 76B | €13,041 | €29,613 | +€16,571 | +127% |
| Financial charges | 65/66B | €2,914 | €1,696 | -€1,218 | -41.8% |
| Recurring financial charges | 65 | €2,914 | €1,696 | -€1,218 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,717 | €22,714 | +€43,431 | |
| Profit (loss) for the period | 9904 | -€20,717 | €22,714 | +€43,431 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,717 | €22,714 | +€43,431 |
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 20 October 2026 via checked.be.