CK 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.
CK Mechanics
Largest movements
- Cash +€72,077
up €72,077 (+46.9%), from €153,696 to €225,773
mainly Receivables within one year (+€54,029) and Net result for the year (+€42,317)
- Receivables within one year -€54,029
down €54,029 (-68.1%), from €79,312 to €25,283
of which Trade receivables: -€52,214
- Stocks and contracts -€15,300
down €15,300 (-32.0%), from €47,755 to €32,455
- Tangible fixed assets -€6,551
down €6,551 (-19.2%), from €34,155 to €27,604
of which Plant, machinery and equipment: -€4,539
- Trade debts -€46,805
down €46,805 (-81.5%), from €57,404 to €10,599
- Reserves +€42,317
up €42,317 (+23.3%), from €181,657 to €223,974
of which Distributable reserves: +€42,317
- Tax, wage and social debts +€6,206
up €6,206 (+30.2%), from €20,551 to €26,757
- Other debts -€3,165
down €3,165 (-8.5%), from €37,276 to €34,111
- Gross operating margin -€42,258
down €42,258 (-36.2%), from €116,779 to €74,521
- Taxes -€11,780
down €11,780 (-39.6%), from €29,749 to €17,969
- Depreciation +€2,155
up €2,155 (+19.5%), from €11,048 to €13,203
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 | €315,487 | €314,040 | -€1,447 | -0.5% |
| Fixed assets | 21/28 | €34,155 | €27,604 | -€6,551 | -19.2% |
| Tangible fixed assets | 22/27 | €34,155 | €27,604 | -€6,551 | -19.2% |
| Land and buildings | 22 | €14,694 | €13,329 | -€1,365 | -9.3% |
| Plant, machinery and equipment | 23 | €8,763 | €4,225 | -€4,539 | -51.8% |
| Furniture and vehicles | 24 | €10,698 | €10,050 | -€648 | -6.1% |
| Current assets | 29/58 | €281,332 | €286,436 | +€5,104 | +1.8% |
| Stocks and contracts in progress | 3 | €47,755 | €32,455 | -€15,300 | -32.0% |
| Stocks | 30/36 | €47,755 | €32,455 | -€15,300 | -32.0% |
| Amounts receivable within one year | 40/41 | €79,312 | €25,283 | -€54,029 | -68.1% |
| Trade receivables | 40 | €67,246 | €15,032 | -€52,214 | -77.6% |
| Other amounts receivable | 41 | €12,066 | €10,251 | -€1,815 | -15.0% |
| Cash at bank and in hand | 54/58 | €153,696 | €225,773 | +€72,077 | +46.9% |
| Deferred charges and accrued income | 490/1 | €569 | €2,925 | +€2,356 | +414% |
| Total equity and liabilities | 10/49 | €315,487 | €314,040 | -€1,447 | -0.5% |
| Equity | 10/15 | €200,257 | €242,574 | +€42,317 | +21.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €181,657 | €223,974 | +€42,317 | +23.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €179,797 | €222,114 | +€42,317 | +23.5% |
| Amounts payable | 17/49 | €115,230 | €71,467 | -€43,764 | -38.0% |
| Amounts payable within one year | 42/48 | €115,230 | €71,467 | -€43,764 | -38.0% |
| Trade debts | 44 | €57,404 | €10,599 | -€46,805 | -81.5% |
| Suppliers | 440/4 | €57,404 | €10,599 | -€46,805 | -81.5% |
| Taxes, remuneration and social security | 45 | €20,551 | €26,757 | +€6,206 | +30.2% |
| Taxes | 450/3 | €20,551 | €26,757 | +€6,206 | +30.2% |
| Other amounts payable | 47/48 | €37,276 | €34,111 | -€3,165 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,048 | €13,203 | +€2,155 | +19.5% |
| Other operating charges | 640/8 | €840 | €807 | -€32 | -3.8% |
| Gross operating margin | 9900 | €116,779 | €74,521 | -€42,258 | -36.2% |
| Operating profit (loss) | 9901 | €104,891 | €60,511 | -€44,381 | -42.3% |
| Financial income | 75/76B | €150 | €1 | -€149 | -99.2% |
| Recurring financial income | 75 | €150 | €1 | -€149 | -99.2% |
| Financial charges | 65/66B | €467 | €227 | -€240 | -51.4% |
| Recurring financial charges | 65 | €467 | €227 | -€240 | -51.4% |
| Profit (loss) for the period before taxes | 9903 | €104,575 | €60,285 | -€44,290 | -42.4% |
| Income taxes | 67/77 | €29,749 | €17,969 | -€11,780 | -39.6% |
| Profit (loss) for the period | 9904 | €74,826 | €42,317 | -€32,510 | -43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €74,826 | €42,317 | -€32,510 | -43.4% |
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 19 October 2026 via checked.be.