MECA JARDIN: 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 JARDIN
Largest movements
- Stocks and contracts +€18,123
up €18,123 (+47.0%), from €38,527 to €56,650
- Cash -€14,183
down €14,183 (-33.3%), from €42,535 to €28,353
mainly Stocks and contracts (-€18,123) and Contributions, distributions and other (-€7,000)
- Receivables within one year -€6,250
down €6,250 (-20.4%), from €30,673 to €24,423
of which Trade receivables: -€5,747
- Other debts -€3,560
down €3,560 (-16.1%), from €22,161 to €18,601
- Trade debts +€1,615
up €1,615 (+239%), from €676 to €2,292
- Staff costs +€12,472
up €12,472 (+81.6%), from €15,282 to €27,754
- Gross operating margin +€11,709
up €11,709 (+32.3%), from €36,195 to €47,904
- Depreciation -€1,799
down €1,799 (-36.9%), from €4,869 to €3,071
- Other operating charges -€750
down €750 (-16.5%), from €4,537 to €3,788
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 | €121,794 | €118,290 | -€3,505 | -2.9% |
| Formation expenses | 20 | €238 | €34 | -€205 | -85.9% |
| Fixed assets | 21/28 | €9,821 | €8,830 | -€991 | -10.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €5,599 | €4,608 | -€991 | -17.7% |
| Land and buildings | 22 | €2,554 | €2,059 | -€494 | -19.4% |
| Plant, machinery and equipment | 23 | €1,307 | €1,532 | +€225 | +17.2% |
| Furniture and vehicles | 24 | €1,739 | €1,017 | -€722 | -41.5% |
| Financial fixed assets | 28 | €4,222 | €4,222 | = | 0.0% |
| Current assets | 29/58 | €111,735 | €109,426 | -€2,309 | -2.1% |
| Stocks and contracts in progress | 3 | €38,527 | €56,650 | +€18,123 | +47.0% |
| Stocks | 30/36 | €38,527 | €56,650 | +€18,123 | +47.0% |
| Amounts receivable within one year | 40/41 | €30,673 | €24,423 | -€6,250 | -20.4% |
| Trade receivables | 40 | €19,931 | €14,185 | -€5,747 | -28.8% |
| Other amounts receivable | 41 | €10,741 | €10,238 | -€503 | -4.7% |
| Cash at bank and in hand | 54/58 | €42,535 | €28,353 | -€14,183 | -33.3% |
| Total equity and liabilities | 10/49 | €121,794 | €118,290 | -€3,505 | -2.9% |
| Equity | 10/15 | €94,032 | €94,093 | +€61 | +0.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €19,240 | €19,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | - | -€6,197 | |
| Reserves not available under the articles | 1311 | - | €6,197 | +€6,197 | |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €8,043 | €8,043 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,818 | €12,880 | +€61 | +0.5% |
| Amounts payable | 17/49 | €27,763 | €24,197 | -€3,566 | -12.8% |
| Amounts payable within one year | 42/48 | €27,763 | €24,197 | -€3,566 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €2,874 | €2,025 | -€849 | -29.5% |
| Trade debts | 44 | €676 | €2,292 | +€1,615 | +239% |
| Suppliers | 440/4 | €676 | €2,292 | +€1,615 | +239% |
| Advances received on contracts in progress | 46 | €242 | €242 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,810 | €1,038 | -€772 | -42.7% |
| Taxes | 450/3 | €332 | €412 | +€79 | +23.9% |
| Remuneration and social security | 454/9 | €1,478 | €626 | -€852 | -57.6% |
| Other amounts payable | 47/48 | €22,161 | €18,601 | -€3,560 | -16.1% |
| Remuneration, social security and pensions | 62 | €15,282 | €27,754 | +€12,472 | +81.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,869 | €3,071 | -€1,799 | -36.9% |
| Other operating charges | 640/8 | €4,537 | €3,788 | -€750 | -16.5% |
| Gross operating margin | 9900 | €36,195 | €47,904 | +€11,709 | +32.3% |
| Operating profit (loss) | 9901 | €11,506 | €13,291 | +€1,785 | +15.5% |
| Financial income | 75/76B | €160 | €583 | +€423 | +264% |
| Recurring financial income | 75 | €160 | €583 | +€423 | +264% |
| Financial charges | 65/66B | €1,322 | €1,113 | -€209 | -15.8% |
| Recurring financial charges | 65 | €1,322 | €1,113 | -€209 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €10,344 | €12,761 | +€2,417 | +23.4% |
| Income taxes | 67/77 | €5,609 | €5,700 | +€91 | +1.6% |
| Profit (loss) for the period | 9904 | €4,735 | €7,061 | +€2,327 | +49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,735 | €7,061 | +€2,327 | +49.1% |
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 15 October 2026 via checked.be.