DC MECANICS: 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.
DC MECANICS
Largest movements
- Receivables within one year -€274,956
down €274,956 (-47.2%), from €582,370 to €307,414
- Cash +€120,708
up €120,708 (+49.5%), from €243,980 to €364,688
mainly Receivables within one year (+€274,956) and Depreciation (+€268,212)
- Tangible fixed assets +€114,505
up €114,505 (+17.2%), from €667,047 to €781,552
of which Furniture and vehicles: +€157,874
- Deferred charges and accrued income +€19,520
up €19,520 (+95.3%), from €20,489 to €40,009
- Other debts +€73,150
up €73,150 (+57.3%), from €127,553 to €200,703
- Profit (loss) carried forward -€44,347
down €44,347 (-34.1%), from €129,987 to €85,639
- Tax, wage and social debts -€43,730
down €43,730 (-45.8%), from €95,549 to €51,819
of which Taxes: -€34,690
- Debts after one year -€21,189
down €21,189 (-3.0%), from €704,569 to €683,379
- Staff costs +€129,228
up €129,228 (+28.5%), from €453,078 to €582,306
- Depreciation +€109,520
up €109,520 (+69.0%), from €158,692 to €268,212
- Taxes -€27,120
no longer reported in 2025 (was €27,120)
- Other operating charges -€23,612
down €23,612 (-62.0%), from €38,095 to €14,483
- Gross operating margin +€18,013
up €18,013 (+2.2%), from €829,556 to €847,569
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 | €1,513,886 | €1,498,663 | -€15,223 | -1.0% |
| Fixed assets | 21/28 | €667,047 | €786,552 | +€119,505 | +17.9% |
| Tangible fixed assets | 22/27 | €667,047 | €781,552 | +€114,505 | +17.2% |
| Land and buildings | 22 | €381,449 | €344,699 | -€36,750 | -9.6% |
| Plant, machinery and equipment | 23 | €16,320 | €9,701 | -€6,619 | -40.6% |
| Furniture and vehicles | 24 | €269,278 | €427,153 | +€157,874 | +58.6% |
| Financial fixed assets | 28 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €846,839 | €712,111 | -€134,728 | -15.9% |
| Amounts receivable within one year | 40/41 | €582,370 | €307,414 | -€274,956 | -47.2% |
| Trade receivables | 40 | €582,370 | €307,414 | -€274,956 | -47.2% |
| Cash at bank and in hand | 54/58 | €243,980 | €364,688 | +€120,708 | +49.5% |
| Deferred charges and accrued income | 490/1 | €20,489 | €40,009 | +€19,520 | +95.3% |
| Total equity and liabilities | 10/49 | €1,513,886 | €1,498,663 | -€15,223 | -1.0% |
| Equity | 10/15 | €264,287 | €219,940 | -€44,347 | -16.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €128,101 | €128,101 | = | 0.0% |
| Distributable reserves | 133 | €128,101 | €128,101 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,987 | €85,639 | -€44,347 | -34.1% |
| Amounts payable | 17/49 | €1,249,599 | €1,278,723 | +€29,124 | +2.3% |
| Amounts payable after more than one year | 17 | €704,569 | €683,379 | -€21,189 | -3.0% |
| Financial debts | 170/4 | €704,569 | €683,379 | -€21,189 | -3.0% |
| Amounts payable within one year | 42/48 | €453,348 | €490,285 | +€36,937 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €76,140 | €77,082 | +€942 | +1.2% |
| Trade debts | 44 | €154,106 | €160,680 | +€6,575 | +4.3% |
| Suppliers | 440/4 | €154,106 | €160,680 | +€6,575 | +4.3% |
| Taxes, remuneration and social security | 45 | €95,549 | €51,819 | -€43,730 | -45.8% |
| Taxes | 450/3 | €42,956 | €8,266 | -€34,690 | -80.8% |
| Remuneration and social security | 454/9 | €52,593 | €43,552 | -€9,041 | -17.2% |
| Other amounts payable | 47/48 | €127,553 | €200,703 | +€73,150 | +57.3% |
| Accrued charges and deferred income | 492/3 | €91,683 | €105,059 | +€13,376 | +14.6% |
| Non-recurring operating income | 76A | €101,576 | - | -€101,576 | |
| Remuneration, social security and pensions | 62 | €453,078 | €582,306 | +€129,228 | +28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158,692 | €268,212 | +€109,520 | +69.0% |
| Other operating charges | 640/8 | €38,095 | €14,483 | -€23,612 | -62.0% |
| Gross operating margin | 9900 | €829,556 | €847,569 | +€18,013 | +2.2% |
| Operating profit (loss) | 9901 | €179,690 | -€17,432 | -€197,122 | |
| Financial income | 75/76B | €558 | €682 | +€123 | +22.1% |
| Recurring financial income | 75 | €558 | €682 | +€123 | +22.1% |
| Financial charges | 65/66B | €26,888 | €27,597 | +€709 | +2.6% |
| Recurring financial charges | 65 | €26,888 | €27,597 | +€709 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €153,361 | -€44,347 | -€197,708 | |
| Income taxes | 67/77 | €27,120 | - | -€27,120 | |
| Profit (loss) for the period | 9904 | €126,241 | -€44,347 | -€170,588 | |
| Profit (loss) for the period to be appropriated | 9905 | €126,241 | -€44,347 | -€170,588 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.