AT-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.
AT-Mechanics
Largest movements
- Tangible fixed assets +€28,862
up €28,862 (+364%), from €7,923 to €36,785
of which Land and buildings: +€16,922
- Cash -€23,399
down €23,399 (-12.5%), from €186,480 to €163,081
mainly Contributions, distributions and other (-€221,322) and Investment in fixed assets (net) (-€37,186)
- Receivables within one year +€12,097
up €12,097 (+63.8%), from €18,955 to €31,053
of which Trade receivables: +€13,802
- Other debts +€222,030
up €222,030 (+41,733%), from €532 to €222,562
- Reserves -€203,107
down €203,107 (-100%), from €203,107 to €0
- Current portion of long-term debt -€3,420
down €3,420 (-66.9%), from €5,111 to €1,691
- Gross operating margin -€5,635
down €5,635 (-14.4%), from €39,056 to €33,421
- Depreciation +€1,852
up €1,852 (+28.6%), from €6,471 to €8,323
- Financial income -€1,625
down €1,625 (-100%), from €1,625 to €0
- Taxes -€1,566
down €1,566 (-23.0%), from €6,812 to €5,246
- Financial charges -€602
down €602 (-42.5%), from €1,417 to €815
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 | €215,514 | €233,395 | +€17,880 | +8.3% |
| Fixed assets | 21/28 | €7,923 | €36,785 | +€28,862 | +364% |
| Tangible fixed assets | 22/27 | €7,923 | €36,785 | +€28,862 | +364% |
| Land and buildings | 22 | - | €16,922 | +€16,922 | |
| Plant, machinery and equipment | 23 | €1,645 | €1,298 | -€347 | -21.1% |
| Furniture and vehicles | 24 | €6,279 | €18,566 | +€12,288 | +196% |
| Current assets | 29/58 | €207,591 | €196,609 | -€10,982 | -5.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €18,955 | €31,053 | +€12,097 | +63.8% |
| Trade receivables | 40 | €8,585 | €22,387 | +€13,802 | +161% |
| Other amounts receivable | 41 | €10,371 | €8,666 | -€1,705 | -16.4% |
| Cash at bank and in hand | 54/58 | €186,480 | €163,081 | -€23,399 | -12.5% |
| Deferred charges and accrued income | 490/1 | €2,155 | €2,475 | +€320 | +14.9% |
| Total equity and liabilities | 10/49 | €215,514 | €233,395 | +€17,880 | +8.3% |
| Equity | 10/15 | €205,607 | €2,500 | -€203,107 | -98.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €203,107 | €0 | -€203,107 | -100% |
| Distributable reserves | 133 | €203,107 | €0 | -€203,107 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €9,907 | €230,895 | +€220,987 | +2,231% |
| Amounts payable within one year | 42/48 | €9,907 | €230,195 | +€220,287 | +2,223% |
| Current portion of amounts payable after more than one year | 42 | €5,111 | €1,691 | -€3,420 | -66.9% |
| Trade debts | 44 | €17 | €438 | +€421 | +2,490% |
| Suppliers | 440/4 | €17 | €438 | +€421 | +2,490% |
| Taxes, remuneration and social security | 45 | €4,248 | €5,504 | +€1,256 | +29.6% |
| Taxes | 450/3 | €4,248 | €3,254 | -€994 | -23.4% |
| Remuneration and social security | 454/9 | €0 | €2,250 | +€2,250 | |
| Other amounts payable | 47/48 | €532 | €222,562 | +€222,030 | +41,733% |
| Accrued charges and deferred income | 492/3 | - | €700 | +€700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,471 | €8,323 | +€1,852 | +28.6% |
| Other operating charges | 640/8 | €1,012 | €822 | -€191 | -18.8% |
| Gross operating margin | 9900 | €39,056 | €33,421 | -€5,635 | -14.4% |
| Operating profit (loss) | 9901 | €31,573 | €24,276 | -€7,296 | -23.1% |
| Financial income | 75/76B | €1,625 | €0 | -€1,625 | -100% |
| Recurring financial income | 75 | €1,625 | €0 | -€1,625 | -100% |
| Financial charges | 65/66B | €1,417 | €815 | -€602 | -42.5% |
| Recurring financial charges | 65 | €1,417 | €815 | -€602 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | €31,781 | €23,462 | -€8,319 | -26.2% |
| Income taxes | 67/77 | €6,812 | €5,246 | -€1,566 | -23.0% |
| Profit (loss) for the period | 9904 | €24,969 | €18,215 | -€6,753 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,969 | €18,215 | -€6,753 | -27.0% |
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 29 October 2026 via checked.be.