Das Mechanical Service: what changed
Das Mechanical Service
Largest movements
- Receivables within one year +€15,729
up €15,729 (+54.7%), from €28,780 to €44,508
of which Other amounts receivable: +€14,267
- Cash +€3,178
up €3,178 (+34.8%), from €9,120 to €12,298
mainly Net result for the year (+€25,785) and Tax, wage and social debts (+€6,334)
- Tangible fixed assets -€2,853
down €2,853 (-25.2%), from €11,313 to €8,461
of which Plant, machinery and equipment: -€1,600
- Profit (loss) carried forward +€25,785
up €25,785 (+130%), from €19,768 to €45,554
- Current portion of long-term debt -€12,679
no longer reported in 2025 (was €12,679)
- Tax, wage and social debts +€6,334
up €6,334 (+90.8%), from €6,975 to €13,309
- Debts after one year -€2,577
no longer reported in 2025 (was €2,577)
- Trade debts -€809
down €809 (-17.2%), from €4,713 to €3,904
- Gross operating margin +€9,921
up €9,921 (+33.6%), from €29,536 to €39,457
- Taxes +€2,222
up €2,222 (+41.5%), from €5,360 to €7,582
- Financial charges +€1,125
up €1,125 (+56.4%), from €1,994 to €3,119
- Depreciation +€808
up €808 (+39.5%), from €2,045 to €2,853
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,213 | €65,267 | +€16,054 | +32.6% |
| Fixed assets | 21/28 | €11,313 | €8,461 | -€2,853 | -25.2% |
| Tangible fixed assets | 22/27 | €11,313 | €8,461 | -€2,853 | -25.2% |
| Plant, machinery and equipment | 23 | €6,798 | €5,198 | -€1,600 | -23.5% |
| Furniture and vehicles | 24 | €4,516 | €3,263 | -€1,253 | -27.7% |
| Current assets | 29/58 | €37,900 | €56,806 | +€18,907 | +49.9% |
| Amounts receivable within one year | 40/41 | €28,780 | €44,508 | +€15,729 | +54.7% |
| Trade receivables | 40 | €14,285 | €15,747 | +€1,462 | +10.2% |
| Other amounts receivable | 41 | €14,494 | €28,761 | +€14,267 | +98.4% |
| Cash at bank and in hand | 54/58 | €9,120 | €12,298 | +€3,178 | +34.8% |
| Total equity and liabilities | 10/49 | €49,213 | €65,267 | +€16,054 | +32.6% |
| Equity | 10/15 | €22,268 | €48,054 | +€25,785 | +116% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,768 | €45,554 | +€25,785 | +130% |
| Amounts payable | 17/49 | €26,945 | €17,214 | -€9,731 | -36.1% |
| Amounts payable after more than one year | 17 | €2,577 | - | -€2,577 | |
| Financial debts | 170/4 | €2,577 | - | -€2,577 | |
| Amounts payable within one year | 42/48 | €24,367 | €17,214 | -€7,154 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €12,679 | - | -€12,679 | |
| Trade debts | 44 | €4,713 | €3,904 | -€809 | -17.2% |
| Suppliers | 440/4 | €4,713 | €3,904 | -€809 | -17.2% |
| Taxes, remuneration and social security | 45 | €6,975 | €13,309 | +€6,334 | +90.8% |
| Taxes | 450/3 | €6,975 | €13,309 | +€6,334 | +90.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,045 | €2,853 | +€808 | +39.5% |
| Other operating charges | 640/8 | €381 | €118 | -€263 | -69.1% |
| Gross operating margin | 9900 | €29,536 | €39,457 | +€9,921 | +33.6% |
| Operating profit (loss) | 9901 | €27,110 | €36,486 | +€9,376 | +34.6% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €1,994 | €3,119 | +€1,125 | +56.4% |
| Recurring financial charges | 65 | €1,994 | €3,119 | +€1,125 | +56.4% |
| Profit (loss) for the period before taxes | 9903 | €25,128 | €33,367 | +€8,239 | +32.8% |
| Income taxes | 67/77 | €5,360 | €7,582 | +€2,222 | +41.5% |
| Profit (loss) for the period | 9904 | €19,768 | €25,785 | +€6,017 | +30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,768 | €25,785 | +€6,017 | +30.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.