DL MECANIQUE: 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.
DL MECANIQUE
Largest movements
- Cash -€17,037
down €17,037 (-45.5%), from €37,407 to €20,370
mainly Investment in fixed assets (net) (-€34,628) and Receivables within one year (-€10,004)
- Tangible fixed assets +€12,205
up €12,205 (+18.5%), from €66,144 to €78,349
of which Plant, machinery and equipment: +€22,611
- Receivables within one year +€10,004
up €10,004 (+21.6%), from €46,244 to €56,247
of which Trade receivables: +€10,173
- Trade debts +€7,909
up €7,909 (+145%), from €5,456 to €13,366
- Reserves +€4,106
up €4,106 (+10.6%), from €38,715 to €42,820
- Other debts +€3,325
up €3,325 (+36.9%), from €9,021 to €12,346
- Tax, wage and social debts -€3,212
down €3,212 (-30.0%), from €10,708 to €7,496
- Debts after one year -€2,508
down €2,508 (-2.2%), from €113,670 to €111,162
- Depreciation +€4,761
up €4,761 (+27.0%), from €17,663 to €22,424
- Gross operating margin -€3,803
down €3,803 (-11.7%), from €32,540 to €28,736
- Taxes -€2,671
down €2,671 (-78.7%), from €3,392 to €721
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 | €204,846 | €212,007 | +€7,161 | +3.5% |
| Fixed assets | 21/28 | €66,144 | €78,349 | +€12,205 | +18.5% |
| Tangible fixed assets | 22/27 | €66,144 | €78,349 | +€12,205 | +18.5% |
| Plant, machinery and equipment | 23 | €23,339 | €45,949 | +€22,611 | +96.9% |
| Furniture and vehicles | 24 | €16,497 | €9,317 | -€7,180 | -43.5% |
| Other tangible fixed assets | 26 | €26,309 | €23,083 | -€3,226 | -12.3% |
| Current assets | 29/58 | €138,702 | €133,658 | -€5,044 | -3.6% |
| Stocks and contracts in progress | 3 | €51,250 | €51,642 | +€392 | +0.8% |
| Stocks | 30/36 | €51,250 | €51,642 | +€392 | +0.8% |
| Amounts receivable within one year | 40/41 | €46,244 | €56,247 | +€10,004 | +21.6% |
| Trade receivables | 40 | €46,075 | €56,247 | +€10,173 | +22.1% |
| Other amounts receivable | 41 | €169 | - | -€169 | |
| Cash at bank and in hand | 54/58 | €37,407 | €20,370 | -€17,037 | -45.5% |
| Deferred charges and accrued income | 490/1 | €3,800 | €5,398 | +€1,598 | +42.1% |
| Total equity and liabilities | 10/49 | €204,846 | €212,007 | +€7,161 | +3.5% |
| Equity | 10/15 | €60,715 | €64,820 | +€4,106 | +6.8% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €38,715 | €42,820 | +€4,106 | +10.6% |
| Distributable reserves | 133 | €38,715 | €42,820 | +€4,106 | +10.6% |
| Amounts payable | 17/49 | €144,131 | €147,187 | +€3,056 | +2.1% |
| Amounts payable after more than one year | 17 | €113,670 | €111,162 | -€2,508 | -2.2% |
| Financial debts | 170/4 | €113,670 | €111,162 | -€2,508 | -2.2% |
| Amounts payable within one year | 42/48 | €30,162 | €35,716 | +€5,554 | +18.4% |
| Current portion of amounts payable after more than one year | 42 | €4,977 | €2,508 | -€2,469 | -49.6% |
| Trade debts | 44 | €5,456 | €13,366 | +€7,909 | +145% |
| Suppliers | 440/4 | €5,456 | €13,366 | +€7,909 | +145% |
| Taxes, remuneration and social security | 45 | €10,708 | €7,496 | -€3,212 | -30.0% |
| Taxes | 450/3 | €10,708 | €7,496 | -€3,212 | -30.0% |
| Other amounts payable | 47/48 | €9,021 | €12,346 | +€3,325 | +36.9% |
| Accrued charges and deferred income | 492/3 | €299 | €308 | +€9 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,663 | €22,424 | +€4,761 | +27.0% |
| Other operating charges | 640/8 | €1,019 | €1,328 | +€309 | +30.4% |
| Gross operating margin | 9900 | €32,540 | €28,736 | -€3,803 | -11.7% |
| Operating profit (loss) | 9901 | €13,858 | €4,985 | -€8,874 | -64.0% |
| Financial income | 75/76B | €35 | €43 | +€8 | +22.7% |
| Recurring financial income | 75 | €35 | €43 | +€8 | +22.7% |
| Financial charges | 65/66B | €246 | €201 | -€45 | -18.3% |
| Recurring financial charges | 65 | €246 | €201 | -€45 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €13,647 | €4,827 | -€8,821 | -64.6% |
| Income taxes | 67/77 | €3,392 | €721 | -€2,671 | -78.7% |
| Profit (loss) for the period | 9904 | €10,255 | €4,106 | -€6,149 | -60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,255 | €4,106 | -€6,149 | -60.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.