MECA - BIO - POLE: 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.
MECA - BIO - POLE
Largest movements
- Receivables within one year +€33,727
up €33,727 (+85.7%), from €39,334 to €73,061
of which Trade receivables: +€24,425
- Tangible fixed assets -€5,293
down €5,293 (-25.1%), from €21,104 to €15,811
of which Furniture and vehicles: -€4,107
- Cash +€5,201
up €5,201 (+8,567%), from €61 to €5,262
mainly Trade debts (+€23,742) and Tax, wage and social debts (+€10,539)
- Stocks and contracts +€2,916
up €2,916 (+5.9%), from €49,354 to €52,270
- Trade debts +€23,742
up €23,742 (+51.1%), from €46,480 to €70,222
- Tax, wage and social debts +€10,539
up €10,539 (+93.2%), from €11,313 to €21,852
of which Remuneration and social security: +€13,779
- Reserves +€6,140
up €6,140 (+25.7%), from €23,860 to €30,000
- Short-term financial debts -€2,548
no longer reported in 2025 (was €2,548)
- Debts after one year -€2,470
down €2,470 (-35.6%), from €6,933 to €4,463
- Gross operating margin +€52,565
up €52,565 (+324%), from €16,245 to €68,810
- Staff costs +€31,655
up €31,655 (+599%), from €5,287 to €36,942
- Taxes +€8,340
up €8,340 (+462%), from €1,804 to €10,144
- Other operating charges +€3,052
up €3,052 (+132%), from €2,317 to €5,368
- Depreciation +€1,770
up €1,770 (+34.1%), from €5,184 to €6,954
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 | €113,084 | €148,907 | +€35,823 | +31.7% |
| Fixed assets | 21/28 | €21,104 | €15,811 | -€5,293 | -25.1% |
| Tangible fixed assets | 22/27 | €21,104 | €15,811 | -€5,293 | -25.1% |
| Plant, machinery and equipment | 23 | €6,257 | €5,071 | -€1,186 | -19.0% |
| Furniture and vehicles | 24 | €14,847 | €10,739 | -€4,107 | -27.7% |
| Current assets | 29/58 | €91,981 | €133,096 | +€41,116 | +44.7% |
| Stocks and contracts in progress | 3 | €49,354 | €52,270 | +€2,916 | +5.9% |
| Stocks | 30/36 | €49,354 | €52,270 | +€2,916 | +5.9% |
| Amounts receivable within one year | 40/41 | €39,334 | €73,061 | +€33,727 | +85.7% |
| Trade receivables | 40 | €28,405 | €52,830 | +€24,425 | +86.0% |
| Other amounts receivable | 41 | €10,929 | €20,231 | +€9,302 | +85.1% |
| Cash at bank and in hand | 54/58 | €61 | €5,262 | +€5,201 | +8,567% |
| Deferred charges and accrued income | 490/1 | €3,232 | €2,503 | -€729 | -22.5% |
| Total equity and liabilities | 10/49 | €113,084 | €148,907 | +€35,823 | +31.7% |
| Equity | 10/15 | €43,195 | €49,600 | +€6,406 | +14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,860 | €30,000 | +€6,140 | +25.7% |
| Distributable reserves | 133 | €23,860 | €30,000 | +€6,140 | +25.7% |
| Profit (loss) carried forward | 14 | €735 | €1,000 | +€266 | +36.1% |
| Amounts payable | 17/49 | €69,890 | €99,307 | +€29,417 | +42.1% |
| Amounts payable after more than one year | 17 | €6,933 | €4,463 | -€2,470 | -35.6% |
| Financial debts | 170/4 | €6,933 | €4,463 | -€2,470 | -35.6% |
| Amounts payable within one year | 42/48 | €62,667 | €94,544 | +€31,878 | +50.9% |
| Current portion of amounts payable after more than one year | 42 | €2,325 | €2,470 | +€145 | +6.2% |
| Financial debts | 43 | €2,548 | - | -€2,548 | |
| Credit institutions | 430/8 | €2,548 | - | -€2,548 | |
| Trade debts | 44 | €46,480 | €70,222 | +€23,742 | +51.1% |
| Suppliers | 440/4 | €46,480 | €70,222 | +€23,742 | +51.1% |
| Taxes, remuneration and social security | 45 | €11,313 | €21,852 | +€10,539 | +93.2% |
| Taxes | 450/3 | €11,246 | €8,006 | -€3,240 | -28.8% |
| Remuneration and social security | 454/9 | €67 | €13,846 | +€13,779 | +20,609% |
| Accrued charges and deferred income | 492/3 | €291 | €300 | +€9 | +3.2% |
| Remuneration, social security and pensions | 62 | €5,287 | €36,942 | +€31,655 | +599% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,184 | €6,954 | +€1,770 | +34.1% |
| Other operating charges | 640/8 | €2,317 | €5,368 | +€3,052 | +132% |
| Gross operating margin | 9900 | €16,245 | €68,810 | +€52,565 | +324% |
| Operating profit (loss) | 9901 | €3,457 | €19,546 | +€16,089 | +465% |
| Financial income | 75/76B | €459 | €14 | -€445 | -96.9% |
| Recurring financial income | 75 | €459 | €14 | -€445 | -96.9% |
| Financial charges | 65/66B | €2,016 | €3,010 | +€994 | +49.3% |
| Recurring financial charges | 65 | €2,016 | €3,010 | +€994 | +49.3% |
| Profit (loss) for the period before taxes | 9903 | €1,901 | €16,550 | +€14,649 | +771% |
| Income taxes | 67/77 | €1,804 | €10,144 | +€8,340 | +462% |
| Profit (loss) for the period | 9904 | €97 | €6,406 | +€6,309 | +6,506% |
| Profit (loss) for the period to be appropriated | 9905 | €97 | €6,406 | +€6,309 | +6,506% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.