D-Méca: 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.
D-Méca
Largest movements
- Receivables within one year -€31,210
down €31,210 (-24.8%), from €125,730 to €94,519
of which Trade receivables: -€19,037
- Tangible fixed assets -€9,439
down €9,439 (-23.3%), from €40,446 to €31,008
of which Furniture and vehicles: -€9,779
- Accrued charges and deferred income -€46,050
no longer reported in 2025 (was €46,050)
- Debts after one year -€21,862
no longer reported in 2025 (was €21,862)
- Profit (loss) carried forward +€15,248
up €15,248 (+8.2%), from €185,724 to €200,972
- Current portion of long-term debt +€10,831
up €10,831 (+98.2%), from €11,031 to €21,862
- Tax, wage and social debts +€8,712
up €8,712 (+118.5%), from €7,350 to €16,061
of which Remuneration and social security: +€16,061
- Gross operating margin +€129,312
up €129,312 (+455.0%), from €28,422 to €157,735
- Staff costs +€110,824
up €110,824 (+17241.6%), from €643 to €111,467
- Taxes +€14,868
up €14,868 (+1353.1%), from €1,099 to €15,966
- Financial charges -€3,576
down €3,576 (-55.8%), from €6,413 to €2,837
- Financial income -€1,971
down €1,971 (-90.9%), from €2,169 to €198
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
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 | €357,434 | €318,332 | -€39,101 | -10.9% |
| Fixed assets | 21/28 | €210,471 | €201,033 | -€9,439 | -4.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €40,446 | €31,008 | -€9,439 | -23.3% |
| Plant, machinery and equipment | 23 | €7,600 | €7,941 | +€340 | +4.5% |
| Furniture and vehicles | 24 | €32,846 | €23,067 | -€9,779 | -29.8% |
| Financial fixed assets | 28 | €170,025 | €170,025 | = | 0.0% |
| Current assets | 29/58 | €146,962 | €117,300 | -€29,663 | -20.2% |
| Amounts receivable within one year | 40/41 | €125,730 | €94,519 | -€31,210 | -24.8% |
| Trade receivables | 40 | €105,789 | €86,751 | -€19,037 | -18.0% |
| Other amounts receivable | 41 | €19,941 | €7,768 | -€12,173 | -61.0% |
| Cash at bank and in hand | 54/58 | €18,060 | €19,964 | +€1,904 | +10.5% |
| Deferred charges and accrued income | 490/1 | €3,173 | €2,816 | -€356 | -11.2% |
| Total equity and liabilities | 10/49 | €357,434 | €318,332 | -€39,101 | -10.9% |
| Equity | 10/15 | €201,584 | €216,832 | +€15,248 | +7.6% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Outside capital | 11 | - | €14,000 | +€14,000 | |
| Other | 1109/19 | - | €14,000 | +€14,000 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €185,724 | €200,972 | +€15,248 | +8.2% |
| Amounts payable | 17/49 | €155,849 | €101,500 | -€54,349 | -34.9% |
| Amounts payable after more than one year | 17 | €21,862 | - | -€21,862 | |
| Financial debts | 170/4 | €21,862 | - | -€21,862 | |
| Amounts payable within one year | 42/48 | €87,937 | €101,500 | +€13,563 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €11,031 | €21,862 | +€10,831 | +98.2% |
| Trade debts | 44 | €59,300 | €51,999 | -€7,301 | -12.3% |
| Suppliers | 440/4 | €59,300 | €51,999 | -€7,301 | -12.3% |
| Taxes, remuneration and social security | 45 | €7,350 | €16,061 | +€8,712 | +118.5% |
| Taxes | 450/3 | €7,350 | - | -€7,350 | |
| Remuneration and social security | 454/9 | - | €16,061 | +€16,061 | |
| Other amounts payable | 47/48 | €10,256 | €11,577 | +€1,322 | +12.9% |
| Accrued charges and deferred income | 492/3 | €46,050 | - | -€46,050 | |
| Non-recurring operating income | 76A | €1,926 | - | -€1,926 | |
| Remuneration, social security and pensions | 62 | €643 | €111,467 | +€110,824 | +17241.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,363 | €11,513 | +€150 | +1.3% |
| Other operating charges | 640/8 | €732 | €497 | -€235 | -32.2% |
| Non-recurring operating charges | 66A | - | €404 | +€404 | |
| Gross operating margin | 9900 | €28,422 | €157,735 | +€129,312 | +455.0% |
| Operating profit (loss) | 9901 | €15,685 | €33,853 | +€18,169 | +115.8% |
| Financial income | 75/76B | €2,169 | €198 | -€1,971 | -90.9% |
| Recurring financial income | 75 | €2,169 | €198 | -€1,971 | -90.9% |
| Financial charges | 65/66B | €6,413 | €2,837 | -€3,576 | -55.8% |
| Recurring financial charges | 65 | €6,413 | €2,837 | -€3,576 | -55.8% |
| Profit (loss) for the period before taxes | 9903 | €11,440 | €31,215 | +€19,774 | +172.8% |
| Income taxes | 67/77 | €1,099 | €15,966 | +€14,868 | +1353.1% |
| Profit (loss) for the period | 9904 | €10,342 | €15,248 | +€4,907 | +47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,342 | €15,248 | +€4,907 | +47.4% |
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 4 October 2026 via checked.be.