Het Mekkertje: what changed
What changed
Het Mekkertje
NACE 81.300, Landscape service activities
filed annual accounts (NBB)
Net result for the year
€88,906
2024 · €61,941+€26,965
Equity
€311,669
2024 · €222,763+€88,906
Cash
€89,405
2024 · €66,465+€22,940
Balance sheet total
€581,498
2024 · €441,200+€140,298
Largest movements
Assets
- Tangible fixed assets +€83,886
up €83,886 (+76.7%), from €109,422 to €193,308
- Deferred charges and accrued income +€41,434
up €41,434 (+101%), from €41,132 to €82,565
- Receivables within one year -€33,177
down €33,177 (-55.3%), from €60,010 to €26,833
of which Trade receivables: -€52,787
- Stocks and contracts +€28,499
up €28,499 (+19.9%), from €143,236 to €171,735
- Cash +€22,940
up €22,940 (+34.5%), from €66,465 to €89,405
mainly Net result for the year (+€88,906) and Debts after one year (+€79,121)
Equity and liabilities
- Reserves +€88,906
up €88,906 (+40.6%), from €218,763 to €307,669
- Debts after one year +€79,121
up €79,121 (+122%), from €64,744 to €143,865
- Other debts -€55,336
down €55,336 (-100%), from €55,336 to €0
- Current portion of long-term debt +€33,244
up €33,244 (+121%), from €27,472 to €60,716
- Tax, wage and social debts -€9,001
down €9,001 (-21.1%), from €42,759 to €33,758
of which Taxes: -€16,887
Income statement
- Gross operating margin +€113,239
up €113,239 (+57.6%), from €196,716 to €309,955
- Staff costs +€65,552
up €65,552 (+107%), from €61,111 to €126,663
- Taxes +€15,192
up €15,192 (+96.4%), from €15,756 to €30,947
- Financial charges +€6,328
up €6,328 (+146%), from €4,323 to €10,652
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.
Result 2024
€61,941
Gross operating margin
+€113,239
Staff costs
-€65,552
Depreciation
-€599
Other operating charges
-€619
Other operating items
+€1,861
Financial income
+€155
Financial charges
-€6,328
Taxes
-€15,192
Result 2025
€88,906
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€41,306
Investment
-€130,731
Financing
+€112,365
Cash 2024
€66,465
From operations (derived)
+€41,306
Net result for the year
+€88,906
Depreciation
+€50,129
Stocks and contracts
-€28,499
Receivables within one year
+€33,177
Deferred charges and accrued income
-€41,434
Trade debts
+€4,219
Tax, wage and social debts
-€9,001
Other debts
-€55,336
Accrued charges and deferred income
-€855
Investment (derived)
-€130,731
Investment in fixed assets (net)
-€130,731
Financing
+€112,365
Debts after one year
+€79,121
Current portion of long-term debt
+€33,244
Cash 2025
€89,405
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €441,200 | €581,498 | +€140,298 | +31.8% |
| Fixed assets | 21/28 | €130,357 | €210,959 | +€80,603 | +61.8% |
| Intangible fixed assets | 21 | €12,775 | €9,491 | -€3,284 | -25.7% |
| Tangible fixed assets | 22/27 | €109,422 | €193,308 | +€83,886 | +76.7% |
| Land and buildings | 22 | €22,666 | €41,808 | +€19,142 | +84.5% |
| Plant, machinery and equipment | 23 | €23,614 | €27,589 | +€3,975 | +16.8% |
| Furniture and vehicles | 24 | €63,142 | €87,943 | +€24,801 | +39.3% |
| Leasing and similar rights | 25 | - | €35,968 | +€35,968 | |
| Financial fixed assets | 28 | €8,160 | €8,160 | = | 0.0% |
| Current assets | 29/58 | €310,843 | €370,538 | +€59,695 | +19.2% |
| Stocks and contracts in progress | 3 | €143,236 | €171,735 | +€28,499 | +19.9% |
| Stocks | 30/36 | €143,236 | €171,735 | +€28,499 | +19.9% |
| Amounts receivable within one year | 40/41 | €60,010 | €26,833 | -€33,177 | -55.3% |
| Trade receivables | 40 | €58,362 | €5,575 | -€52,787 | -90.4% |
| Other amounts receivable | 41 | €1,649 | €21,258 | +€19,610 | +1,189% |
| Cash at bank and in hand | 54/58 | €66,465 | €89,405 | +€22,940 | +34.5% |
| Deferred charges and accrued income | 490/1 | €41,132 | €82,565 | +€41,434 | +101% |
| Total equity and liabilities | 10/49 | €441,200 | €581,498 | +€140,298 | +31.8% |
| Equity | 10/15 | €222,763 | €311,669 | +€88,906 | +39.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €218,763 | €307,669 | +€88,906 | +40.6% |
| Distributable reserves | 133 | €218,763 | €307,669 | +€88,906 | +40.6% |
| Amounts payable | 17/49 | €218,437 | €269,829 | +€51,392 | +23.5% |
| Amounts payable after more than one year | 17 | €64,744 | €143,865 | +€79,121 | +122% |
| Financial debts | 170/4 | €64,744 | €143,865 | +€79,121 | +122% |
| Amounts payable within one year | 42/48 | €152,756 | €125,882 | -€26,874 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €27,472 | €60,716 | +€33,244 | +121% |
| Trade debts | 44 | €27,189 | €31,408 | +€4,219 | +15.5% |
| Suppliers | 440/4 | €27,189 | €31,408 | +€4,219 | +15.5% |
| Taxes, remuneration and social security | 45 | €42,759 | €33,758 | -€9,001 | -21.1% |
| Taxes | 450/3 | €34,714 | €17,827 | -€16,887 | -48.6% |
| Remuneration and social security | 454/9 | €8,045 | €15,931 | +€7,886 | +98.0% |
| Other amounts payable | 47/48 | €55,336 | €0 | -€55,336 | -100% |
| Accrued charges and deferred income | 492/3 | €937 | €82 | -€855 | -91.2% |
| Non-recurring operating income | 76A | - | €14,455 | +€14,455 | |
| Remuneration, social security and pensions | 62 | €61,111 | €126,663 | +€65,552 | +107% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,530 | €50,129 | +€599 | +1.2% |
| Other operating charges | 640/8 | €2,232 | €2,850 | +€619 | +27.7% |
| Non-recurring operating charges | 66A | €1,861 | €0 | -€1,861 | -100% |
| Gross operating margin | 9900 | €196,716 | €309,955 | +€113,239 | +57.6% |
| Operating profit (loss) | 9901 | €81,983 | €130,313 | +€48,330 | +59.0% |
| Financial income | 75/76B | €37 | €192 | +€155 | +423% |
| Recurring financial income | 75 | €37 | €192 | +€155 | +423% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €4,323 | €10,652 | +€6,328 | +146% |
| Recurring financial charges | 65 | €4,323 | €10,652 | +€6,328 | +146% |
| Profit (loss) for the period before taxes | 9903 | €77,696 | €119,853 | +€42,157 | +54.3% |
| Income taxes | 67/77 | €15,756 | €30,947 | +€15,192 | +96.4% |
| Profit (loss) for the period | 9904 | €61,941 | €88,906 | +€26,965 | +43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,941 | €88,906 | +€26,965 | +43.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.