MECA CONSULT: what changed
Two fiscal 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 CONSULT
Largest movements
- Receivables within one year +€37,275
up €37,275 (+38.4%), from €97,133 to €134,408
of which Trade receivables: +€36,205
- Tangible fixed assets -€25,685
down €25,685 (-28.5%), from €90,248 to €64,563
of which Furniture and vehicles: -€20,708
- Cash +€11,140
up €11,140 (+566.1%), from €1,968 to €13,108
mainly Tax, wage and social debts (+€40,205) and Depreciation (+€25,685)
- Deferred charges and accrued income +€5,660
up €5,660 (+223.8%), from €2,529 to €8,189
- Tax, wage and social debts +€40,205
up €40,205 (+152.8%), from €26,304 to €66,509
of which Taxes: +€36,750
- Profit (loss) carried forward +€18,856
up €18,856 (+22.9%), from -€82,349 to -€63,493
- Short-term financial debts -€17,437
down €17,437 (-55.8%), from €31,247 to €13,810
- Debts after one year -€8,996
down €8,996 (-40.5%), from €22,203 to €13,207
- Other debts -€4,133
down €4,133 (-59.8%), from €6,907 to €2,774
- Gross operating margin +€30,339
up €30,339 (+68.9%), from €44,036 to €74,375
- Taxes +€14,591
up €14,591 (+239.1%), from €6,102 to €20,693
- Depreciation +€6,712
up €6,712 (+35.4%), from €18,973 to €25,685
- Staff costs -€4,203
down €4,203 (-49.9%), from €8,431 to €4,228
- Financial income -€1,421
no longer reported in 2025 (was €1,421)
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.
Cash bridge derived
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 | €201,799 | €230,189 | +€28,390 | +14.1% |
| Fixed assets | 21/28 | €97,658 | €71,973 | -€25,685 | -26.3% |
| Tangible fixed assets | 22/27 | €90,248 | €64,563 | -€25,685 | -28.5% |
| Land and buildings | 22 | €7,800 | €6,649 | -€1,151 | -14.8% |
| Furniture and vehicles | 24 | €57,695 | €36,987 | -€20,708 | -35.9% |
| Other tangible fixed assets | 26 | €24,753 | €20,927 | -€3,826 | -15.5% |
| Financial fixed assets | 28 | €7,410 | €7,410 | = | 0.0% |
| Current assets | 29/58 | €104,141 | €158,216 | +€54,075 | +51.9% |
| Amounts receivable within one year | 40/41 | €97,133 | €134,408 | +€37,275 | +38.4% |
| Trade receivables | 40 | €96,388 | €132,593 | +€36,205 | +37.6% |
| Other amounts receivable | 41 | €745 | €1,815 | +€1,070 | +143.6% |
| Current investments | 50/53 | €2,511 | €2,511 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,968 | €13,108 | +€11,140 | +566.1% |
| Deferred charges and accrued income | 490/1 | €2,529 | €8,189 | +€5,660 | +223.8% |
| Total equity and liabilities | 10/49 | €201,799 | €230,189 | +€28,390 | +14.1% |
| Equity | 10/15 | -€27,148 | -€8,292 | +€18,856 | +69.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €16,000 | €16,000 | = | 0.0% |
| Reserves | 13 | €20,609 | €20,609 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,349 | -€63,493 | +€18,856 | +22.9% |
| Provisions and deferred taxes | 16 | €44,621 | €44,621 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €44,621 | €44,621 | = | 0.0% |
| Pensions and similar obligations | 160 | €44,621 | €44,621 | = | 0.0% |
| Amounts payable | 17/49 | €184,326 | €193,860 | +€9,534 | +5.2% |
| Amounts payable after more than one year | 17 | €22,203 | €13,207 | -€8,996 | -40.5% |
| Trade debts | 175 | €22,203 | €13,207 | -€8,996 | -40.5% |
| Amounts payable within one year | 42/48 | €162,123 | €180,653 | +€18,530 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €8,729 | €8,319 | -€410 | -4.7% |
| Financial debts | 43 | €31,247 | €13,810 | -€17,437 | -55.8% |
| Credit institutions | 430/8 | €31,247 | €13,810 | -€17,437 | -55.8% |
| Trade debts | 44 | €88,936 | €89,241 | +€305 | +0.3% |
| Suppliers | 440/4 | €88,936 | €89,241 | +€305 | +0.3% |
| Taxes, remuneration and social security | 45 | €26,304 | €66,509 | +€40,205 | +152.8% |
| Taxes | 450/3 | €23,349 | €60,099 | +€36,750 | +157.4% |
| Remuneration and social security | 454/9 | €2,955 | €6,410 | +€3,455 | +116.9% |
| Other amounts payable | 47/48 | €6,907 | €2,774 | -€4,133 | -59.8% |
| Remuneration, social security and pensions | 62 | €8,431 | €4,228 | -€4,203 | -49.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,973 | €25,685 | +€6,712 | +35.4% |
| Other operating charges | 640/8 | €1,462 | €1,241 | -€221 | -15.1% |
| Gross operating margin | 9900 | €44,036 | €74,375 | +€30,339 | +68.9% |
| Operating profit (loss) | 9901 | €15,170 | €43,221 | +€28,051 | +184.9% |
| Financial income | 75/76B | €1,421 | - | -€1,421 | |
| Recurring financial income | 75 | €1,421 | - | -€1,421 | |
| Financial charges | 65/66B | €5,043 | €3,672 | -€1,371 | -27.2% |
| Recurring financial charges | 65 | €5,043 | €3,672 | -€1,371 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €11,548 | €39,549 | +€28,001 | +242.5% |
| Income taxes | 67/77 | €6,102 | €20,693 | +€14,591 | +239.1% |
| Profit (loss) for the period | 9904 | €5,446 | €18,856 | +€13,410 | +246.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,446 | €18,856 | +€13,410 | +246.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.