CNC MECA: what changed
Two fiscal 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.
CNC MECA
Largest movements
- Tangible fixed assets -€35,561
down €35,561 (-36.9%), from €96,341 to €60,780
of which Leasing and similar rights: -€32,683
- Receivables within one year +€9,023
up €9,023 (+21.0%), from €42,899 to €51,922
of which Trade receivables: +€13,174
- Current investments -€5,704
down €5,704 (-57.4%), from €9,936 to €4,231
- Debts after one year -€38,115
down €38,115 (-73.3%), from €52,005 to €13,890
- Reserves -€13,481
down €13,481 (-100.0%), from €13,481 to €0
- Other debts +€10,039
up €10,039, from €0 to €10,039
- Trade debts +€5,843
up €5,843 (+32.8%), from €17,834 to €23,676
- Current portion of long-term debt +€3,006
up €3,006 (+8.6%), from €35,109 to €38,115
- Financial income -€5,375
down €5,375 (-63.5%), from €8,461 to €3,086
- Staff costs -€2,089
down €2,089 (-9.0%), from €23,192 to €21,103
- Gross operating margin -€1,514
down €1,514 (-2.0%), from €74,027 to €72,513
- Depreciation +€1,084
up €1,084 (+2.7%), from €40,649 to €41,733
- Financial charges -€790
down €790 (-20.2%), from €3,918 to €3,128
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,145 | €118,393 | -€33,753 | -22.2% |
| Fixed assets | 21/28 | €96,546 | €60,985 | -€35,561 | -36.8% |
| Tangible fixed assets | 22/27 | €96,341 | €60,780 | -€35,561 | -36.9% |
| Plant, machinery and equipment | 23 | €7,507 | €10,769 | +€3,262 | +43.4% |
| Furniture and vehicles | 24 | €23,468 | €17,329 | -€6,139 | -26.2% |
| Leasing and similar rights | 25 | €65,366 | €32,683 | -€32,683 | -50.0% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €55,599 | €57,407 | +€1,808 | +3.3% |
| Amounts receivable within one year | 40/41 | €42,899 | €51,922 | +€9,023 | +21.0% |
| Trade receivables | 40 | €34,217 | €47,392 | +€13,174 | +38.5% |
| Other amounts receivable | 41 | €8,681 | €4,530 | -€4,151 | -47.8% |
| Current investments | 50/53 | €9,936 | €4,231 | -€5,704 | -57.4% |
| Deferred charges and accrued income | 490/1 | €2,765 | €1,254 | -€1,511 | -54.7% |
| Total equity and liabilities | 10/49 | €152,145 | €118,393 | -€33,753 | -22.2% |
| Equity | 10/15 | €36,121 | €19,911 | -€16,210 | -44.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €13,481 | €0 | -€13,481 | -100.0% |
| Distributable reserves | 133 | €13,481 | €0 | -€13,481 | -100.0% |
| Profit (loss) carried forward | 14 | €17,066 | €17,066 | = | 0.0% |
| Investment grants | 15 | €5,474 | €2,746 | -€2,728 | -49.8% |
| Amounts payable | 17/49 | €116,024 | €98,482 | -€17,543 | -15.1% |
| Amounts payable after more than one year | 17 | €52,005 | €13,890 | -€38,115 | -73.3% |
| Financial debts | 170/4 | €52,005 | €13,890 | -€38,115 | -73.3% |
| Amounts payable within one year | 42/48 | €64,020 | €84,591 | +€20,572 | +32.1% |
| Current portion of amounts payable after more than one year | 42 | €35,109 | €38,115 | +€3,006 | +8.6% |
| Trade debts | 44 | €17,834 | €23,676 | +€5,843 | +32.8% |
| Suppliers | 440/4 | €17,834 | €23,676 | +€5,843 | +32.8% |
| Taxes, remuneration and social security | 45 | €11,078 | €12,762 | +€1,684 | +15.2% |
| Taxes | 450/3 | €8,232 | €12,762 | +€4,530 | +55.0% |
| Remuneration and social security | 454/9 | €2,846 | €0 | -€2,846 | -100.0% |
| Other amounts payable | 47/48 | €0 | €10,039 | +€10,039 | |
| Remuneration, social security and pensions | 62 | €23,192 | €21,103 | -€2,089 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,649 | €41,733 | +€1,084 | +2.7% |
| Other operating charges | 640/8 | €527 | €524 | -€3 | -0.6% |
| Non-recurring operating charges | 66A | €780 | €0 | -€780 | -100.0% |
| Gross operating margin | 9900 | €74,027 | €72,513 | -€1,514 | -2.0% |
| Operating profit (loss) | 9901 | €8,879 | €9,153 | +€274 | +3.1% |
| Financial income | 75/76B | €8,461 | €3,086 | -€5,375 | -63.5% |
| Recurring financial income | 75 | €8,461 | €3,086 | -€5,375 | -63.5% |
| Financial charges | 65/66B | €3,918 | €3,128 | -€790 | -20.2% |
| Recurring financial charges | 65 | €3,918 | €3,128 | -€790 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €13,422 | €9,111 | -€4,311 | -32.1% |
| Income taxes | 67/77 | €1,516 | €1,303 | -€213 | -14.0% |
| Profit (loss) for the period | 9904 | €11,906 | €7,807 | -€4,099 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,906 | €7,807 | -€4,099 | -34.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.