MECA PARTNER: 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 PARTNER
Largest movements
- Receivables within one year +€47,212
up €47,212 (+45.7%), from €103,356 to €150,568
of which Trade receivables: +€47,731
- Stocks and contracts -€38,410
down €38,410 (-40.9%), from €93,836 to €55,426
- Tax, wage and social debts +€26,309
up €26,309 (+472.1%), from €5,573 to €31,882
- Profit (loss) carried forward -€17,041
down €17,041 (-17.8%), from €95,473 to €78,432
- Trade debts -€15,411
down €15,411 (-30.5%), from €50,542 to €35,132
- Accrued charges and deferred income +€7,199
new in 2023: €7,199
- Short-term financial debts +€6,142
up €6,142 (+72.4%), from €8,486 to €14,628
- Gross operating margin +€77,214
up €77,214, from -€45,134 to €32,081
- Turnover +€76,905
up €76,905 (+29.9%), from €257,165 to €334,070
- Taxes +€43,371
new in 2023: €43,371
From the 2022 result to the 2023 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €207,943 | €215,141 | +€7,198 | +3.5% |
| Fixed assets | 21/28 | €10,751 | €9,146 | -€1,605 | -14.9% |
| Tangible fixed assets | 22/27 | €10,751 | €9,146 | -€1,605 | -14.9% |
| Plant, machinery and equipment | 23 | €6,585 | €4,541 | -€2,044 | -31.0% |
| Furniture and vehicles | 24 | €4,166 | €4,605 | +€439 | +10.5% |
| Current assets | 29/58 | €197,192 | €205,994 | +€8,802 | +4.5% |
| Stocks and contracts in progress | 3 | €93,836 | €55,426 | -€38,410 | -40.9% |
| Stocks | 30/36 | €93,836 | €55,426 | -€38,410 | -40.9% |
| Amounts receivable within one year | 40/41 | €103,356 | €150,568 | +€47,212 | +45.7% |
| Trade receivables | 40 | €85,015 | €132,746 | +€47,731 | +56.1% |
| Other amounts receivable | 41 | €18,341 | €17,823 | -€519 | -2.8% |
| Total equity and liabilities | 10/49 | €207,943 | €215,141 | +€7,198 | +3.5% |
| Equity | 10/15 | €143,342 | €126,301 | -€17,041 | -11.9% |
| Contributions | 10/11 | €47,869 | €47,869 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,473 | €78,432 | -€17,041 | -17.8% |
| Amounts payable | 17/49 | €64,601 | €88,840 | +€24,239 | +37.5% |
| Amounts payable within one year | 42/48 | €64,601 | €81,641 | +€17,040 | +26.4% |
| Financial debts | 43 | €8,486 | €14,628 | +€6,142 | +72.4% |
| Credit institutions | 430/8 | €8,486 | €14,628 | +€6,142 | +72.4% |
| Trade debts | 44 | €50,542 | €35,132 | -€15,411 | -30.5% |
| Suppliers | 440/4 | €50,542 | €35,132 | -€15,411 | -30.5% |
| Taxes, remuneration and social security | 45 | €5,573 | €31,882 | +€26,309 | +472.1% |
| Taxes | 450/3 | €5,573 | €31,882 | +€26,309 | +472.1% |
| Accrued charges and deferred income | 492/3 | - | €7,199 | +€7,199 | |
| Turnover | 70 | €257,165 | €334,070 | +€76,905 | +29.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €302,299 | €301,990 | -€309 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,696 | €3,123 | +€427 | +15.8% |
| Other operating charges | 640/8 | €1,526 | €1,986 | +€459 | +30.1% |
| Gross operating margin | 9900 | -€45,134 | €32,081 | +€77,214 | |
| Operating profit (loss) | 9901 | -€49,356 | €26,971 | +€76,328 | |
| Financial income | 75/76B | €893 | - | -€893 | |
| Recurring financial income | 75 | €893 | - | -€893 | |
| Financial charges | 65/66B | €503 | €642 | +€138 | +27.5% |
| Recurring financial charges | 65 | €503 | €642 | +€138 | +27.5% |
| Profit (loss) for the period before taxes | 9903 | -€48,967 | €26,330 | +€75,297 | |
| Income taxes | 67/77 | - | €43,371 | +€43,371 | |
| Profit (loss) for the period | 9904 | -€48,967 | -€17,041 | +€31,926 | +65.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,967 | -€17,041 | +€31,926 | +65.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.