AC Mechanics: 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.
AC Mechanics
Largest movements
- Tangible fixed assets -€3,311
down €3,311 (-61.3%), from €5,398 to €2,087
- Cash +€3,025
up €3,025 (+223.8%), from €1,352 to €4,377
mainly Depreciation (+€3,510) and Stocks and contracts (+€2,460)
- Stocks and contracts -€2,460
down €2,460 (-50.0%), from €4,921 to €2,460
- Deferred charges and accrued income +€1,293
new in 2025: €1,293
- Receivables within one year +€1,067
up €1,067 (+22.7%), from €4,706 to €5,773
of which Trade receivables: +€1,733
- Tax, wage and social debts -€1,085
down €1,085 (-78.9%), from €1,375 to €290
- Other debts +€708
up €708 (+1.7%), from €40,922 to €41,630
- Trade debts -€342
down €342 (-8.9%), from €3,847 to €3,505
- Depreciation -€8,043
down €8,043 (-69.6%), from €11,553 to €3,510
- Gross operating margin -€636
down €636 (-9.6%), from €6,593 to €5,957
- Financial charges -€161
down €161 (-37.2%), from €434 to €273
- Financial income +€80
up €80 (+12230.8%), from €1 to €80
- Other operating charges +€68
up €68 (+3.3%), from €2,052 to €2,121
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 | €16,787 | €16,202 | -€585 | -3.5% |
| Formation expenses | 20 | €410 | €212 | -€198 | -48.3% |
| Fixed assets | 21/28 | €5,398 | €2,087 | -€3,311 | -61.3% |
| Tangible fixed assets | 22/27 | €5,398 | €2,087 | -€3,311 | -61.3% |
| Land and buildings | 22 | €3,651 | €2,087 | -€1,564 | -42.8% |
| Plant, machinery and equipment | 23 | €1,341 | €0 | -€1,341 | -100.0% |
| Furniture and vehicles | 24 | €406 | €0 | -€406 | -100.0% |
| Current assets | 29/58 | €10,979 | €13,903 | +€2,925 | +26.6% |
| Stocks and contracts in progress | 3 | €4,921 | €2,460 | -€2,460 | -50.0% |
| Stocks | 30/36 | €4,921 | €2,460 | -€2,460 | -50.0% |
| Amounts receivable within one year | 40/41 | €4,706 | €5,773 | +€1,067 | +22.7% |
| Trade receivables | 40 | €3,241 | €4,974 | +€1,733 | +53.5% |
| Other amounts receivable | 41 | €1,465 | €799 | -€666 | -45.5% |
| Cash at bank and in hand | 54/58 | €1,352 | €4,377 | +€3,025 | +223.8% |
| Deferred charges and accrued income | 490/1 | - | €1,293 | +€1,293 | |
| Total equity and liabilities | 10/49 | €16,787 | €16,202 | -€585 | -3.5% |
| Equity | 10/15 | -€29,357 | -€29,224 | +€133 | +0.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,357 | -€34,224 | +€133 | +0.4% |
| Amounts payable | 17/49 | €46,144 | €45,425 | -€719 | -1.6% |
| Amounts payable within one year | 42/48 | €46,144 | €45,425 | -€719 | -1.6% |
| Trade debts | 44 | €3,847 | €3,505 | -€342 | -8.9% |
| Suppliers | 440/4 | €3,847 | €3,505 | -€342 | -8.9% |
| Taxes, remuneration and social security | 45 | €1,375 | €290 | -€1,085 | -78.9% |
| Taxes | 450/3 | €1,375 | €290 | -€1,085 | -78.9% |
| Other amounts payable | 47/48 | €40,922 | €41,630 | +€708 | +1.7% |
| Non-recurring operating income | 76A | - | €3,500 | +€3,500 | |
| Remuneration, social security and pensions | 62 | €23 | - | -€23 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,553 | €3,510 | -€8,043 | -69.6% |
| Other operating charges | 640/8 | €2,052 | €2,121 | +€68 | +3.3% |
| Gross operating margin | 9900 | €6,593 | €5,957 | -€636 | -9.6% |
| Operating profit (loss) | 9901 | -€7,036 | €326 | +€7,362 | |
| Financial income | 75/76B | €1 | €80 | +€80 | +12230.8% |
| Recurring financial income | 75 | €1 | €80 | +€80 | +12230.8% |
| Financial charges | 65/66B | €434 | €273 | -€161 | -37.2% |
| Recurring financial charges | 65 | €434 | €273 | -€161 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,469 | €133 | +€7,603 | |
| Profit (loss) for the period | 9904 | -€7,469 | €133 | +€7,603 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,469 | €133 | +€7,603 |
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 9 October 2026 via checked.be.