MACHINA MESIM: 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.
MACHINA MESIM
Largest movements
- Receivables within one year -€60,002
down €60,002 (-80.3%), from €74,752 to €14,750
of which Other amounts receivable: -€34,168
- Tangible fixed assets -€8,001
down €8,001 (-50.3%), from €15,912 to €7,911
- Cash +€3,595
up €3,595 (+78.8%), from €4,561 to €8,156
mainly Receivables within one year (+€60,002) and Depreciation (+€8,001)
- Other debts -€50,000
down €50,000 (-100%), from €50,000 to €0
- Tax, wage and social debts -€8,662
down €8,662 (-73.1%), from €11,854 to €3,192
- Reserves -€6,113
down €6,113 (-19.7%), from €31,014 to €24,901
- Gross operating margin -€81,810
down €81,810 (-98.5%), from €83,015 to €1,205
- Taxes -€16,869
down €16,869 (-99.0%), from €17,031 to €162
- Financial income -€2,526
down €2,526 (-59.0%), from €4,282 to €1,756
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 | €96,167 | €31,766 | -€64,401 | -67.0% |
| Fixed assets | 21/28 | €15,912 | €7,911 | -€8,001 | -50.3% |
| Tangible fixed assets | 22/27 | €15,912 | €7,911 | -€8,001 | -50.3% |
| Furniture and vehicles | 24 | €15,912 | €7,911 | -€8,001 | -50.3% |
| Current assets | 29/58 | €80,255 | €23,855 | -€56,400 | -70.3% |
| Amounts receivable within one year | 40/41 | €74,752 | €14,750 | -€60,002 | -80.3% |
| Trade receivables | 40 | €25,834 | €0 | -€25,834 | -100% |
| Other amounts receivable | 41 | €48,918 | €14,750 | -€34,168 | -69.8% |
| Cash at bank and in hand | 54/58 | €4,561 | €8,156 | +€3,595 | +78.8% |
| Deferred charges and accrued income | 490/1 | €942 | €949 | +€7 | +0.7% |
| Total equity and liabilities | 10/49 | €96,167 | €31,766 | -€64,401 | -67.0% |
| Equity | 10/15 | €33,414 | €27,301 | -€6,113 | -18.3% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Reserves | 13 | €31,014 | €24,901 | -€6,113 | -19.7% |
| Distributable reserves | 133 | €31,014 | €24,901 | -€6,113 | -19.7% |
| Amounts payable | 17/49 | €62,753 | €4,465 | -€58,288 | -92.9% |
| Amounts payable within one year | 42/48 | €62,753 | €4,465 | -€58,288 | -92.9% |
| Trade debts | 44 | €899 | €1,273 | +€374 | +41.6% |
| Suppliers | 440/4 | €899 | €1,273 | +€374 | +41.6% |
| Taxes, remuneration and social security | 45 | €11,854 | €3,192 | -€8,662 | -73.1% |
| Taxes | 450/3 | €11,854 | €3,192 | -€8,662 | -73.1% |
| Other amounts payable | 47/48 | €50,000 | €0 | -€50,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,402 | €8,001 | -€401 | -4.8% |
| Other operating charges | 640/8 | €688 | €701 | +€13 | +1.9% |
| Gross operating margin | 9900 | €83,015 | €1,205 | -€81,810 | -98.5% |
| Operating profit (loss) | 9901 | €73,925 | -€7,497 | -€81,422 | |
| Financial income | 75/76B | €4,282 | €1,756 | -€2,526 | -59.0% |
| Recurring financial income | 75 | €4,282 | €1,756 | -€2,526 | -59.0% |
| Financial charges | 65/66B | €218 | €210 | -€8 | -3.7% |
| Recurring financial charges | 65 | €218 | €210 | -€8 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €77,989 | -€5,951 | -€83,940 | |
| Income taxes | 67/77 | €17,031 | €162 | -€16,869 | -99.0% |
| Profit (loss) for the period | 9904 | €60,958 | -€6,113 | -€67,071 | |
| Profit (loss) for the period to be appropriated | 9905 | €60,958 | -€6,113 | -€67,071 |
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 31 October 2026 via checked.be.