MECA SD: 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 SD
Largest movements
- Cash +€4,898
up €4,898 (+213.7%), from €2,292 to €7,191
mainly Receivables within one year (+€2,615) and Net result for the year (+€2,241)
- Receivables within one year -€2,615
no longer reported in 2025 (was €2,615)
of which Trade receivables: -€2,092
- Profit (loss) carried forward +€2,241
up €2,241 (+57.0%), from -€3,930 to -€1,689
- Advances received -€2,128
no longer reported in 2025 (was €2,128)
- Other debts +€1,626
up €1,626 (+1368.7%), from €119 to €1,745
- Trade debts +€408
up €408 (+25.6%), from €1,591 to €1,999
- Tax, wage and social debts +€136
new in 2025: €136
- Gross operating margin +€4,092
up €4,092 (+9941.5%), from €41 to €4,133
- Taxes +€1,203
new in 2025: €1,203
- Purchases and services +€740
up €740 (+36.1%), from €2,051 to €2,791
- Financial charges +€123
up €123 (+109.3%), from €112 to €235
- Other operating charges -€106
down €106 (-18.5%), from €571 to €465
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 | €4,908 | €7,191 | +€2,283 | +46.5% |
| Current assets | 29/58 | €4,908 | €7,191 | +€2,283 | +46.5% |
| Amounts receivable within one year | 40/41 | €2,615 | - | -€2,615 | |
| Trade receivables | 40 | €2,092 | - | -€2,092 | |
| Other amounts receivable | 41 | €524 | - | -€524 | |
| Cash at bank and in hand | 54/58 | €2,292 | €7,191 | +€4,898 | +213.7% |
| Total equity and liabilities | 10/49 | €4,908 | €7,191 | +€2,283 | +46.5% |
| Equity | 10/15 | €1,070 | €3,311 | +€2,241 | +209.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,930 | -€1,689 | +€2,241 | +57.0% |
| Amounts payable | 17/49 | €3,838 | €3,879 | +€42 | +1.1% |
| Amounts payable within one year | 42/48 | €3,838 | €3,879 | +€42 | +1.1% |
| Trade debts | 44 | €1,591 | €1,999 | +€408 | +25.6% |
| Suppliers | 440/4 | €1,591 | €1,999 | +€408 | +25.6% |
| Advances received on contracts in progress | 46 | €2,128 | - | -€2,128 | |
| Taxes, remuneration and social security | 45 | - | €136 | +€136 | |
| Taxes | 450/3 | - | €136 | +€136 | |
| Other amounts payable | 47/48 | €119 | €1,745 | +€1,626 | +1368.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,051 | €2,791 | +€740 | +36.1% |
| Other operating charges | 640/8 | €571 | €465 | -€106 | -18.5% |
| Gross operating margin | 9900 | €41 | €4,133 | +€4,092 | +9941.5% |
| Operating profit (loss) | 9901 | -€530 | €3,668 | +€4,198 | |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €112 | €235 | +€123 | +109.3% |
| Recurring financial charges | 65 | €112 | €235 | +€123 | +109.3% |
| Profit (loss) for the period before taxes | 9903 | -€642 | €3,444 | +€4,087 | |
| Income taxes | 67/77 | - | €1,203 | +€1,203 | |
| Profit (loss) for the period | 9904 | -€642 | €2,241 | +€2,883 | |
| Profit (loss) for the period to be appropriated | 9905 | -€642 | €2,241 | +€2,883 |
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.