MEC-AUTO: 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.
What changed
MEC-AUTO
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€29,963
2024 · €4,025-€33,988
Equity
€63,507
2024 · €93,470-€29,963
Cash
€2,099
2024 · €2,615-€515
Balance sheet total
€350,533
2024 · €329,424+€21,110
Largest movements
Assets
- Stocks and contracts +€50,789
up €50,789 (+25.9%), from €196,393 to €247,182
of which Stocks: +€30,385
- Tangible fixed assets -€21,153
down €21,153 (-26.9%), from €78,702 to €57,549
of which Furniture and vehicles: -€15,073
- Receivables within one year -€9,437
down €9,437 (-20.2%), from €46,623 to €37,186
of which Trade receivables: -€11,668
Equity and liabilities
- Trade debts +€44,084
up €44,084 (+109%), from €40,422 to €84,506
- Profit (loss) carried forward -€29,472
down €29,472, from €6,119 to -€23,354
- Other debts +€10,846
up €10,846 (+58.7%), from €18,468 to €29,314
- Debts after one year -€9,675
down €9,675 (-67.6%), from €14,317 to €4,642
- Short-term financial debts +€7,361
up €7,361 (+23.6%), from €31,232 to €38,594
Income statement
- Gross operating margin -€91,222
down €91,222 (-17.4%), from €523,051 to €431,829
- Staff costs -€52,215
down €52,215 (-11.0%), from €475,887 to €423,672
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.
Result 2024
€4,025
Gross operating margin
-€91,222
Staff costs
+€52,215
Depreciation
-€859
Other operating charges
+€1,230
Other operating items
-€562
Financial income
-€106
Financial charges
+€1,475
Taxes
+€3,841
Result 2025
-€29,963
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€6,950
Investment
-€4,750
Financing
-€2,715
Cash 2024
€2,615
From operations (derived)
+€6,950
Net result for the year
-€29,963
Depreciation
+€25,903
Stocks and contracts
-€50,789
Receivables within one year
+€9,437
Deferred charges and accrued income
-€1,427
Smaller working-capital items
-€89
Trade debts
+€44,084
Tax, wage and social debts
-€1,053
Other debts
+€10,846
Investment (derived)
-€4,750
Investment in fixed assets (net)
-€4,750
Financing
-€2,715
Debts after one year
-€9,675
Current portion of long-term debt
-€401
Short-term financial debts
+€7,361
Cash 2025
€2,099
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €329,424 | €350,533 | +€21,110 | +6.4% |
| Fixed assets | 21/28 | €78,702 | €57,549 | -€21,153 | -26.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €78,702 | €57,549 | -€21,153 | -26.9% |
| Land and buildings | 22 | €19,555 | €15,211 | -€4,345 | -22.2% |
| Plant, machinery and equipment | 23 | €6,151 | €4,416 | -€1,736 | -28.2% |
| Furniture and vehicles | 24 | €52,996 | €37,922 | -€15,073 | -28.4% |
| Current assets | 29/58 | €250,722 | €292,985 | +€42,263 | +16.9% |
| Amounts receivable after more than one year | 29 | €1,840 | €1,840 | = | 0.0% |
| Other amounts receivable | 291 | €1,840 | €1,840 | = | 0.0% |
| Stocks and contracts in progress | 3 | €196,393 | €247,182 | +€50,789 | +25.9% |
| Stocks | 30/36 | €100,137 | €130,522 | +€30,385 | +30.3% |
| Contracts in progress | 37 | €96,256 | €116,660 | +€20,404 | +21.2% |
| Amounts receivable within one year | 40/41 | €46,623 | €37,186 | -€9,437 | -20.2% |
| Trade receivables | 40 | €43,133 | €31,465 | -€11,668 | -27.1% |
| Other amounts receivable | 41 | €3,490 | €5,721 | +€2,231 | +63.9% |
| Cash at bank and in hand | 54/58 | €2,615 | €2,099 | -€515 | -19.7% |
| Deferred charges and accrued income | 490/1 | €3,251 | €4,678 | +€1,427 | +43.9% |
| Total equity and liabilities | 10/49 | €329,424 | €350,533 | +€21,110 | +6.4% |
| Equity | 10/15 | €93,470 | €63,507 | -€29,963 | -32.1% |
| Contributions | 10/11 | €63,213 | €63,213 | = | 0.0% |
| Reserves | 13 | €24,139 | €23,648 | -€490 | -2.0% |
| Tax-exempt reserves | 132 | €1,962 | €1,471 | -€490 | -25.0% |
| Distributable reserves | 133 | €22,177 | €22,177 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,119 | -€23,354 | -€29,472 | |
| Provisions and deferred taxes | 16 | €490 | €368 | -€123 | -25.0% |
| Deferred taxes | 168 | €490 | €368 | -€123 | -25.0% |
| Amounts payable | 17/49 | €235,463 | €286,658 | +€51,195 | +21.7% |
| Amounts payable after more than one year | 17 | €14,317 | €4,642 | -€9,675 | -67.6% |
| Financial debts | 170/4 | €14,317 | €4,642 | -€9,675 | -67.6% |
| Amounts payable within one year | 42/48 | €221,146 | €281,983 | +€60,837 | +27.5% |
| Current portion of amounts payable after more than one year | 42 | €34,172 | €33,771 | -€401 | -1.2% |
| Financial debts | 43 | €31,232 | €38,594 | +€7,361 | +23.6% |
| Credit institutions | 430/8 | €31,232 | €38,594 | +€7,361 | +23.6% |
| Trade debts | 44 | €40,422 | €84,506 | +€44,084 | +109% |
| Suppliers | 440/4 | €40,422 | €84,506 | +€44,084 | +109% |
| Taxes, remuneration and social security | 45 | €96,852 | €95,799 | -€1,053 | -1.1% |
| Taxes | 450/3 | €24,271 | €33,882 | +€9,611 | +39.6% |
| Remuneration and social security | 454/9 | €72,581 | €61,917 | -€10,664 | -14.7% |
| Other amounts payable | 47/48 | €18,468 | €29,314 | +€10,846 | +58.7% |
| Accrued charges and deferred income | 492/3 | - | €33 | +€33 | |
| Remuneration, social security and pensions | 62 | €475,887 | €423,672 | -€52,215 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,044 | €25,903 | +€859 | +3.4% |
| Other operating charges | 640/8 | €3,964 | €2,734 | -€1,230 | -31.0% |
| Non-recurring operating charges | 66A | €642 | €1,205 | +€562 | +87.5% |
| Gross operating margin | 9900 | €523,051 | €431,829 | -€91,222 | -17.4% |
| Operating profit (loss) | 9901 | €17,513 | -€21,685 | -€39,198 | |
| Financial income | 75/76B | €1,241 | €1,135 | -€106 | -8.5% |
| Recurring financial income | 75 | €1,241 | €1,135 | -€106 | -8.5% |
| Financial charges | 65/66B | €10,686 | €9,212 | -€1,475 | -13.8% |
| Recurring financial charges | 65 | €10,686 | €9,212 | -€1,475 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €8,068 | -€29,761 | -€37,829 | |
| Transfer from deferred taxes | 780 | €123 | €123 | = | 0.0% |
| Income taxes | 67/77 | €4,166 | €324 | -€3,841 | -92.2% |
| Profit (loss) for the period | 9904 | €4,025 | -€29,963 | -€33,988 | |
| Transfer from tax-exempt reserves | 789 | €490 | €490 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,515 | -€29,472 | -€33,988 |
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 17 October 2026 via checked.be.