ALL MECANIC: 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.
ALL MECANIC
Largest movements
- Tangible fixed assets -€38,157
down €38,157 (-19.4%), from €196,351 to €158,195
of which Plant, machinery and equipment: -€34,239
- Stocks and contracts -€20,791
down €20,791 (-7.1%), from €294,142 to €273,351
of which Stocks: -€51,311
- Cash +€18,061
up €18,061 (+292%), from €6,175 to €24,236
mainly Other debts (+€50,000) and Depreciation (+€38,157)
- Financial fixed assets +€12,317
up €12,317 (+51.1%), from €24,108 to €36,425
- Receivables within one year -€11,514
down €11,514 (-10.7%), from €107,224 to €95,709
- Profit (loss) carried forward -€118,374
down €118,374 (-42.0%), from -€281,568 to -€399,942
- Other debts +€50,000
up €50,000 (+12.5%), from €400,000 to €450,000
- Trade debts +€37,945
up €37,945 (+218%), from €17,368 to €55,313
- Tax, wage and social debts -€10,034
down €10,034 (-13.0%), from €77,389 to €67,355
of which Remuneration and social security: -€11,699
- Staff costs -€74,370
down €74,370 (-15.0%), from €496,662 to €422,292
- Gross operating margin -€30,547
down €30,547 (-7.7%), from €396,394 to €365,847
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 | €630,899 | €590,436 | -€40,463 | -6.4% |
| Fixed assets | 21/28 | €220,459 | €194,620 | -€25,839 | -11.7% |
| Tangible fixed assets | 22/27 | €196,351 | €158,195 | -€38,157 | -19.4% |
| Plant, machinery and equipment | 23 | €185,216 | €150,977 | -€34,239 | -18.5% |
| Furniture and vehicles | 24 | €3,333 | €2,296 | -€1,038 | -31.1% |
| Other tangible fixed assets | 26 | €7,802 | €4,923 | -€2,880 | -36.9% |
| Financial fixed assets | 28 | €24,108 | €36,425 | +€12,317 | +51.1% |
| Current assets | 29/58 | €410,440 | €395,816 | -€14,624 | -3.6% |
| Stocks and contracts in progress | 3 | €294,142 | €273,351 | -€20,791 | -7.1% |
| Stocks | 30/36 | €275,601 | €224,289 | -€51,311 | -18.6% |
| Contracts in progress | 37 | €18,541 | €49,061 | +€30,520 | +165% |
| Amounts receivable within one year | 40/41 | €107,224 | €95,709 | -€11,514 | -10.7% |
| Trade receivables | 40 | €107,224 | €95,709 | -€11,514 | -10.7% |
| Cash at bank and in hand | 54/58 | €6,175 | €24,236 | +€18,061 | +292% |
| Deferred charges and accrued income | 490/1 | €2,899 | €2,520 | -€379 | -13.1% |
| Total equity and liabilities | 10/49 | €630,899 | €590,436 | -€40,463 | -6.4% |
| Equity | 10/15 | €136,142 | €17,768 | -€118,374 | -86.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €356,209 | €356,209 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €769 | €769 | = | 0.0% |
| Distributable reserves | 133 | €349,290 | €349,290 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€281,568 | -€399,942 | -€118,374 | -42.0% |
| Amounts payable | 17/49 | €494,757 | €572,668 | +€77,911 | +15.7% |
| Amounts payable within one year | 42/48 | €494,757 | €572,668 | +€77,911 | +15.7% |
| Trade debts | 44 | €17,368 | €55,313 | +€37,945 | +218% |
| Suppliers | 440/4 | €17,368 | €55,313 | +€37,945 | +218% |
| Taxes, remuneration and social security | 45 | €77,389 | €67,355 | -€10,034 | -13.0% |
| Taxes | 450/3 | €10,747 | €12,412 | +€1,665 | +15.5% |
| Remuneration and social security | 454/9 | €66,642 | €54,943 | -€11,699 | -17.6% |
| Other amounts payable | 47/48 | €400,000 | €450,000 | +€50,000 | +12.5% |
| Remuneration, social security and pensions | 62 | €496,662 | €422,292 | -€74,370 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,828 | €38,157 | -€1,671 | -4.2% |
| Other operating charges | 640/8 | €11,793 | €11,446 | -€348 | -2.9% |
| Gross operating margin | 9900 | €396,394 | €365,847 | -€30,547 | -7.7% |
| Operating profit (loss) | 9901 | -€151,889 | -€106,047 | +€45,842 | +30.2% |
| Financial charges | 65/66B | €13,298 | €12,327 | -€972 | -7.3% |
| Recurring financial charges | 65 | €13,298 | €12,327 | -€972 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€165,188 | -€118,374 | +€46,813 | +28.3% |
| Profit (loss) for the period | 9904 | -€165,188 | -€118,374 | +€46,813 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€165,188 | -€118,374 | +€46,813 | +28.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.