EL MEKAN: 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.
EL MEKAN
Largest movements
- Receivables within one year +€11,844
up €11,844 (+13,065%), from €91 to €11,935
- Cash +€1,779
up €1,779 (+2,540%), from €70 to €1,849
mainly Net result for the year (+€25,468) and Tax, wage and social debts (+€6,978)
- Profit (loss) carried forward +€25,468
up €25,468, from -€10,066 to €15,401
- Other debts -€17,355
down €17,355 (-100%), from €17,355 to €0
- Tax, wage and social debts +€6,978
up €6,978 (+894%), from €780 to €7,758
of which Taxes: +€7,758
- Trade debts -€5,276
down €5,276 (-82.9%), from €6,361 to €1,085
- Debts after one year +€2,313
new in 2025: €2,313
- Gross operating margin +€18,248
up €18,248 (+91.1%), from €20,020 to €38,268
- Taxes +€4,605
new in 2025: €4,605
- Financial charges -€1,672
down €1,672 (-71.2%), from €2,347 to €675
- Depreciation +€1,660
up €1,660 (+63.6%), from €2,611 to €4,272
- Staff costs +€1,352
up €1,352 (+70.7%), from €1,913 to €3,266
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 | €17,482 | €30,835 | +€13,353 | +76.4% |
| Fixed assets | 21/28 | €16,779 | €16,559 | -€220 | -1.3% |
| Tangible fixed assets | 22/27 | €16,779 | €16,559 | -€220 | -1.3% |
| Plant, machinery and equipment | 23 | - | €3,673 | +€3,673 | |
| Furniture and vehicles | 24 | €6,486 | €3,769 | -€2,716 | -41.9% |
| Other tangible fixed assets | 26 | €10,293 | €9,117 | -€1,176 | -11.4% |
| Current assets | 29/58 | €703 | €14,277 | +€13,573 | +1,930% |
| Stocks and contracts in progress | 3 | €543 | €486 | -€56 | -10.4% |
| Stocks | 30/36 | €543 | €486 | -€56 | -10.4% |
| Amounts receivable within one year | 40/41 | €91 | €11,935 | +€11,844 | +13,065% |
| Other amounts receivable | 41 | €91 | €11,935 | +€11,844 | +13,065% |
| Cash at bank and in hand | 54/58 | €70 | €1,849 | +€1,779 | +2,540% |
| Deferred charges and accrued income | 490/1 | - | €6 | +€6 | |
| Total equity and liabilities | 10/49 | €17,482 | €30,835 | +€13,353 | +76.4% |
| Equity | 10/15 | -€7,066 | €18,401 | +€25,468 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,066 | €15,401 | +€25,468 | |
| Amounts payable | 17/49 | €24,548 | €12,434 | -€12,114 | -49.3% |
| Amounts payable after more than one year | 17 | - | €2,313 | +€2,313 | |
| Financial debts | 170/4 | - | €2,313 | +€2,313 | |
| Amounts payable within one year | 42/48 | €24,496 | €10,121 | -€14,375 | -58.7% |
| Current portion of amounts payable after more than one year | 42 | - | €1,278 | +€1,278 | |
| Trade debts | 44 | €6,361 | €1,085 | -€5,276 | -82.9% |
| Suppliers | 440/4 | €6,361 | €1,085 | -€5,276 | -82.9% |
| Taxes, remuneration and social security | 45 | €780 | €7,758 | +€6,978 | +894% |
| Taxes | 450/3 | - | €7,758 | +€7,758 | |
| Remuneration and social security | 454/9 | €780 | €0 | -€780 | -100% |
| Other amounts payable | 47/48 | €17,355 | €0 | -€17,355 | -100% |
| Accrued charges and deferred income | 492/3 | €53 | €0 | -€53 | -100% |
| Remuneration, social security and pensions | 62 | €1,913 | €3,266 | +€1,352 | +70.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,611 | €4,272 | +€1,660 | +63.6% |
| Other operating charges | 640/8 | €2,298 | €1,039 | -€1,260 | -54.8% |
| Gross operating margin | 9900 | €20,020 | €38,268 | +€18,248 | +91.1% |
| Operating profit (loss) | 9901 | €13,197 | €29,692 | +€16,495 | +125% |
| Financial income | 75/76B | €0 | €1,056 | +€1,056 | +586,494% |
| Recurring financial income | 75 | €0 | €1,056 | +€1,056 | +586,494% |
| Financial charges | 65/66B | €2,347 | €675 | -€1,672 | -71.2% |
| Recurring financial charges | 65 | €2,347 | €675 | -€1,672 | -71.2% |
| Profit (loss) for the period before taxes | 9903 | €10,850 | €30,073 | +€19,223 | +177% |
| Income taxes | 67/77 | - | €4,605 | +€4,605 | |
| Profit (loss) for the period | 9904 | €10,850 | €25,468 | +€14,618 | +135% |
| Profit (loss) for the period to be appropriated | 9905 | €10,850 | €25,468 | +€14,618 | +135% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.