LL 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.
LL MECANIQUE
Largest movements
- Receivables within one year -€15,743
down €15,743 (-29.7%), from €52,968 to €37,225
of which Other amounts receivable: -€19,881
- Tangible fixed assets -€15,185
down €15,185 (-49.4%), from €30,718 to €15,534
of which Furniture and vehicles: -€10,999
- Cash -€10,575
down €10,575 (-73.0%), from €14,486 to €3,911
mainly Contributions, distributions and other (-€35,000) and Debts after one year (-€13,675)
- Profit (loss) carried forward -€32,142
down €32,142 (-56.1%), from €57,273 to €25,132
- Debts after one year -€13,675
down €13,675 (-82.2%), from €16,642 to €2,967
- Trade debts +€3,909
up €3,909 (+3,476%), from €112 to €4,021
- Tax, wage and social debts +€2,703
up €2,703 (+43.8%), from €6,171 to €8,874
- Current portion of long-term debt -€2,299
down €2,299 (-14.4%), from €15,974 to €13,675
- Gross operating margin -€4,525
down €4,525 (-18.9%), from €23,897 to €19,373
- Depreciation +€1,863
up €1,863 (+14.0%), from €13,322 to €15,185
- Taxes -€1,826
down €1,826 (-87.1%), from €2,096 to €270
- Financial charges -€472
down €472 (-23.3%), from €2,031 to €1,558
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 | €98,172 | €56,669 | -€41,503 | -42.3% |
| Fixed assets | 21/28 | €30,718 | €15,534 | -€15,185 | -49.4% |
| Tangible fixed assets | 22/27 | €30,718 | €15,534 | -€15,185 | -49.4% |
| Plant, machinery and equipment | 23 | €6,854 | €2,668 | -€4,186 | -61.1% |
| Furniture and vehicles | 24 | €23,864 | €12,865 | -€10,999 | -46.1% |
| Current assets | 29/58 | €67,454 | €41,135 | -€26,319 | -39.0% |
| Amounts receivable within one year | 40/41 | €52,968 | €37,225 | -€15,743 | -29.7% |
| Trade receivables | 40 | €22,643 | €26,782 | +€4,138 | +18.3% |
| Other amounts receivable | 41 | €30,325 | €10,443 | -€19,881 | -65.6% |
| Cash at bank and in hand | 54/58 | €14,486 | €3,911 | -€10,575 | -73.0% |
| Total equity and liabilities | 10/49 | €98,172 | €56,669 | -€41,503 | -42.3% |
| Equity | 10/15 | €59,273 | €27,132 | -€32,142 | -54.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,273 | €25,132 | -€32,142 | -56.1% |
| Amounts payable | 17/49 | €38,899 | €29,537 | -€9,362 | -24.1% |
| Amounts payable after more than one year | 17 | €16,642 | €2,967 | -€13,675 | -82.2% |
| Financial debts | 170/4 | €16,642 | €2,967 | -€13,675 | -82.2% |
| Amounts payable within one year | 42/48 | €22,257 | €26,570 | +€4,313 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | €15,974 | €13,675 | -€2,299 | -14.4% |
| Trade debts | 44 | €112 | €4,021 | +€3,909 | +3,476% |
| Suppliers | 440/4 | €112 | €4,021 | +€3,909 | +3,476% |
| Taxes, remuneration and social security | 45 | €6,171 | €8,874 | +€2,703 | +43.8% |
| Taxes | 450/3 | €6,171 | €8,874 | +€2,703 | +43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,322 | €15,185 | +€1,863 | +14.0% |
| Other operating charges | 640/8 | €838 | €737 | -€102 | -12.1% |
| Gross operating margin | 9900 | €23,897 | €19,373 | -€4,525 | -18.9% |
| Operating profit (loss) | 9901 | €9,737 | €3,451 | -€6,286 | -64.6% |
| Financial income | 75/76B | €1,389 | €1,236 | -€153 | -11.0% |
| Recurring financial income | 75 | €1,389 | €1,236 | -€153 | -11.0% |
| Financial charges | 65/66B | €2,031 | €1,558 | -€472 | -23.3% |
| Recurring financial charges | 65 | €2,031 | €1,558 | -€472 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €9,095 | €3,129 | -€5,967 | -65.6% |
| Income taxes | 67/77 | €2,096 | €270 | -€1,826 | -87.1% |
| Profit (loss) for the period | 9904 | €6,999 | €2,858 | -€4,141 | -59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,999 | €2,858 | -€4,141 | -59.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.