JB Mekanix: what changed
JB Mekanix
Largest movements
- Tangible fixed assets -€61,037
down €61,037 (-86.4%), from €70,613 to €9,576
of which Furniture and vehicles: -€62,273
- Receivables within one year -€7,861
down €7,861 (-27.0%), from €29,142 to €21,281
of which Other amounts receivable: -€11,267
- Cash +€7,001
up €7,001 (+56.7%), from €12,351 to €19,352
mainly Investment in fixed assets (net) (+€56,563) and Net result for the year (+€23,979)
- Debts after one year -€51,237
down €51,237 (-85.0%), from €60,288 to €9,051
- Contributions -€12,716
down €12,716 (-68.4%), from €18,600 to €5,884
- Current portion of long-term debt -€11,109
down €11,109 (-41.5%), from €26,752 to €15,644
- Other debts +€9,000
new in 2026: €9,000
- Tax, wage and social debts +€8,559
up €8,559 (+247%), from €3,466 to €12,025
of which Taxes: +€6,280
- Gross operating margin +€30,797
up €30,797 (+115%), from €26,688 to €57,485
- Depreciation -€14,265
down €14,265 (-76.1%), from €18,739 to €4,474
- Taxes +€4,535
up €4,535 (+128%), from €3,545 to €8,080
- Other operating charges -€739
down €739 (-46.9%), from €1,576 to €837
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,598 | €59,131 | -€62,467 | -51.4% |
| Fixed assets | 21/28 | €70,613 | €9,576 | -€61,037 | -86.4% |
| Tangible fixed assets | 22/27 | €70,613 | €9,576 | -€61,037 | -86.4% |
| Plant, machinery and equipment | 23 | €1,943 | €3,179 | +€1,236 | +63.6% |
| Furniture and vehicles | 24 | €68,670 | €6,397 | -€62,273 | -90.7% |
| Current assets | 29/58 | €50,984 | €49,555 | -€1,429 | -2.8% |
| Amounts receivable within one year | 40/41 | €29,142 | €21,281 | -€7,861 | -27.0% |
| Trade receivables | 40 | €16,040 | €19,446 | +€3,406 | +21.2% |
| Other amounts receivable | 41 | €13,102 | €1,835 | -€11,267 | -86.0% |
| Cash at bank and in hand | 54/58 | €12,351 | €19,352 | +€7,001 | +56.7% |
| Deferred charges and accrued income | 490/1 | €9,492 | €8,922 | -€570 | -6.0% |
| Total equity and liabilities | 10/49 | €121,598 | €59,131 | -€62,467 | -51.4% |
| Equity | 10/15 | €21,037 | €6,634 | -€14,403 | -68.5% |
| Contributions | 10/11 | €18,600 | €5,884 | -€12,716 | -68.4% |
| Reserves | 13 | €1,860 | €194 | -€1,666 | -89.6% |
| Distributable reserves | 133 | €1,860 | €194 | -€1,666 | -89.6% |
| Profit (loss) carried forward | 14 | €577 | €556 | -€21 | -3.7% |
| Amounts payable | 17/49 | €100,561 | €52,497 | -€48,064 | -47.8% |
| Amounts payable after more than one year | 17 | €60,288 | €9,051 | -€51,237 | -85.0% |
| Financial debts | 170/4 | €60,288 | €9,051 | -€51,237 | -85.0% |
| Amounts payable within one year | 42/48 | €40,228 | €43,446 | +€3,218 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €26,752 | €15,644 | -€11,109 | -41.5% |
| Financial debts | 43 | €6,688 | €4,667 | -€2,021 | -30.2% |
| Credit institutions | 430/8 | €6,688 | €4,667 | -€2,021 | -30.2% |
| Trade debts | 44 | €3,322 | €2,110 | -€1,211 | -36.5% |
| Suppliers | 440/4 | €3,322 | €2,110 | -€1,211 | -36.5% |
| Taxes, remuneration and social security | 45 | €3,466 | €12,025 | +€8,559 | +247% |
| Taxes | 450/3 | €3,466 | €9,746 | +€6,280 | +181% |
| Remuneration and social security | 454/9 | - | €2,279 | +€2,279 | |
| Other amounts payable | 47/48 | - | €9,000 | +€9,000 | |
| Accrued charges and deferred income | 492/3 | €45 | - | -€45 | |
| Non-recurring operating income | 76A | €3,883 | - | -€3,883 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,739 | €4,474 | -€14,265 | -76.1% |
| Other operating charges | 640/8 | €1,576 | €837 | -€739 | -46.9% |
| Non-recurring operating charges | 66A | - | €16,128 | +€16,128 | |
| Gross operating margin | 9900 | €26,688 | €57,485 | +€30,797 | +115% |
| Operating profit (loss) | 9901 | €6,373 | €36,046 | +€29,673 | +466% |
| Financial income | 75/76B | €37 | €6 | -€31 | -83.7% |
| Recurring financial income | 75 | €37 | €6 | -€31 | -83.7% |
| Financial charges | 65/66B | €3,949 | €3,994 | +€45 | +1.1% |
| Recurring financial charges | 65 | €3,949 | €3,994 | +€45 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €2,460 | €32,058 | +€29,598 | +1,203% |
| Income taxes | 67/77 | €3,545 | €8,080 | +€4,535 | +128% |
| Profit (loss) for the period | 9904 | -€1,084 | €23,979 | +€25,063 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,084 | €23,979 | +€25,063 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.