DC MECHANIX: 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 MECHANIX
Largest movements
- Cash -€15,453
down €15,453 (-65.0%), from €23,766 to €8,312
mainly Current investments (-€14,507) and Receivables within one year (-€2,483)
- Current investments +€14,507
up €14,507 (+67,756%), from €21 to €14,528
- Receivables within one year +€2,483
new in 2026: €2,483
- Tangible fixed assets -€900
down €900 (-22.4%), from €4,020 to €3,120
of which Furniture and vehicles: -€500
- Intangible fixed assets -€460
down €460 (-12.9%), from €3,565 to €3,105
- Reserves +€1,213
up €1,213 (+20.3%), from €5,965 to €7,179
- Accrued charges and deferred income -€557
no longer reported in 2026 (was €557)
- Tax, wage and social debts -€445
down €445 (-20.6%), from €2,159 to €1,714
- Gross operating margin -€9,190
down €9,190 (-70.9%), from €12,966 to €3,776
- Other operating charges -€2,962
down €2,962 (-82.8%), from €3,576 to €614
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,389 | €37,273 | -€116 | -0.3% |
| Fixed assets | 21/28 | €9,318 | €7,958 | -€1,360 | -14.6% |
| Intangible fixed assets | 21 | €3,565 | €3,105 | -€460 | -12.9% |
| Tangible fixed assets | 22/27 | €4,020 | €3,120 | -€900 | -22.4% |
| Plant, machinery and equipment | 23 | €3,100 | €2,700 | -€400 | -12.9% |
| Furniture and vehicles | 24 | €920 | €420 | -€500 | -54.3% |
| Financial fixed assets | 28 | €1,733 | €1,733 | = | 0.0% |
| Current assets | 29/58 | €28,071 | €29,314 | +€1,243 | +4.4% |
| Stocks and contracts in progress | 3 | €2,975 | €2,876 | -€99 | -3.3% |
| Stocks | 30/36 | €2,975 | €2,876 | -€99 | -3.3% |
| Amounts receivable within one year | 40/41 | - | €2,483 | +€2,483 | |
| Trade receivables | 40 | - | €2,483 | +€2,483 | |
| Current investments | 50/53 | €21 | €14,528 | +€14,507 | +67,756% |
| Cash at bank and in hand | 54/58 | €23,766 | €8,312 | -€15,453 | -65.0% |
| Deferred charges and accrued income | 490/1 | €1,309 | €1,115 | -€194 | -14.8% |
| Total equity and liabilities | 10/49 | €37,389 | €37,273 | -€116 | -0.3% |
| Equity | 10/15 | €31,222 | €32,436 | +€1,213 | +3.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €6,665 | €6,665 | = | 0.0% |
| Reserves | 13 | €5,965 | €7,179 | +€1,213 | +20.3% |
| Distributable reserves | 133 | €5,965 | €7,179 | +€1,213 | +20.3% |
| Amounts payable | 17/49 | €6,167 | €4,837 | -€1,330 | -21.6% |
| Amounts payable within one year | 42/48 | €5,609 | €4,837 | -€772 | -13.8% |
| Trade debts | 44 | €3,450 | €3,123 | -€327 | -9.5% |
| Suppliers | 440/4 | €3,450 | €3,123 | -€327 | -9.5% |
| Taxes, remuneration and social security | 45 | €2,159 | €1,714 | -€445 | -20.6% |
| Taxes | 450/3 | €2,159 | €1,714 | -€445 | -20.6% |
| Accrued charges and deferred income | 492/3 | €557 | - | -€557 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,360 | €1,360 | = | 0.0% |
| Other operating charges | 640/8 | €3,576 | €614 | -€2,962 | -82.8% |
| Gross operating margin | 9900 | €12,966 | €3,776 | -€9,190 | -70.9% |
| Operating profit (loss) | 9901 | €8,030 | €1,802 | -€6,228 | -77.6% |
| Financial income | 75/76B | €30 | €93 | +€62 | +207% |
| Recurring financial income | 75 | €30 | €93 | +€62 | +207% |
| Financial charges | 65/66B | €45 | €40 | -€4 | -9.9% |
| Recurring financial charges | 65 | €45 | €40 | -€4 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €8,015 | €1,854 | -€6,161 | -76.9% |
| Income taxes | 67/77 | €660 | €641 | -€19 | -2.9% |
| Profit (loss) for the period | 9904 | €7,355 | €1,213 | -€6,142 | -83.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,355 | €1,213 | -€6,142 | -83.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.