C&D Mecasmart: 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.
C&D Mecasmart
Largest movements
- Cash +€7,701
up €7,701 (+1,924%), from €400 to €8,101
mainly Net result for the year (+€10,187) and Tax, wage and social debts (+€2,666)
- Receivables within one year +€5,926
up €5,926 (+34.1%), from €17,399 to €23,325
of which Trade receivables: +€8,363
- Profit (loss) carried forward +€10,187
up €10,187 (+163%), from €6,246 to €16,433
- Tax, wage and social debts +€2,666
up €2,666 (+88.6%), from €3,008 to €5,673
- Trade debts +€774
up €774 (+12.8%), from €6,045 to €6,820
- Gross operating margin +€6,345
up €6,345 (+76.1%), from €8,339 to €14,684
- Other operating charges +€1,726
up €1,726 (+771%), from €224 to €1,950
- Taxes +€864
up €864 (+52.8%), from €1,636 to €2,500
- Financial charges -€185
down €185 (-79.6%), from €232 to €47
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 | €17,799 | €31,426 | +€13,627 | +76.6% |
| Current assets | 29/58 | €17,799 | €31,426 | +€13,627 | +76.6% |
| Amounts receivable within one year | 40/41 | €17,399 | €23,325 | +€5,926 | +34.1% |
| Trade receivables | 40 | €9,732 | €18,095 | +€8,363 | +85.9% |
| Other amounts receivable | 41 | €7,667 | €5,230 | -€2,437 | -31.8% |
| Cash at bank and in hand | 54/58 | €400 | €8,101 | +€7,701 | +1,924% |
| Total equity and liabilities | 10/49 | €17,799 | €31,426 | +€13,627 | +76.6% |
| Equity | 10/15 | €8,746 | €18,933 | +€10,187 | +116% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,246 | €16,433 | +€10,187 | +163% |
| Amounts payable | 17/49 | €9,053 | €12,493 | +€3,440 | +38.0% |
| Amounts payable within one year | 42/48 | €9,053 | €12,493 | +€3,440 | +38.0% |
| Trade debts | 44 | €6,045 | €6,820 | +€774 | +12.8% |
| Suppliers | 440/4 | €6,045 | €6,820 | +€774 | +12.8% |
| Taxes, remuneration and social security | 45 | €3,008 | €5,673 | +€2,666 | +88.6% |
| Taxes | 450/3 | €3,008 | €5,673 | +€2,666 | +88.6% |
| Other operating charges | 640/8 | €224 | €1,950 | +€1,726 | +771% |
| Gross operating margin | 9900 | €8,339 | €14,684 | +€6,345 | +76.1% |
| Operating profit (loss) | 9901 | €8,115 | €12,734 | +€4,620 | +56.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €232 | €47 | -€185 | -79.6% |
| Recurring financial charges | 65 | €232 | €47 | -€185 | -79.6% |
| Profit (loss) for the period before taxes | 9903 | €7,883 | €12,687 | +€4,804 | +61.0% |
| Income taxes | 67/77 | €1,636 | €2,500 | +€864 | +52.8% |
| Profit (loss) for the period | 9904 | €6,246 | €10,187 | +€3,941 | +63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,246 | €10,187 | +€3,941 | +63.1% |
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.