MECA-SERVICES: 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-SERVICES
Largest movements
- Cash +€45,532
up €45,532 (+129.4%), from €35,196 to €80,728
mainly Net result for the year (+€33,767) and Current portion of long-term debt (+€21,047)
- Receivables within one year -€11,152
down €11,152 (-17.8%), from €62,550 to €51,398
of which Trade receivables: -€11,718
- Stocks and contracts -€5,636
down €5,636 (-1.9%), from €298,477 to €292,840
- Debts after one year -€31,437
down €31,437 (-17.0%), from €185,244 to €153,807
of which Other amounts payable: -€130,098
- Reserves +€30,000
up €30,000 (+34.6%), from €86,671 to €116,671
of which Distributable reserves: +€30,000
- Current portion of long-term debt +€21,047
new in 2025: €21,047
- Staff costs -€66,491
down €66,491 (-49.7%), from €133,860 to €67,369
- Gross operating margin -€15,351
down €15,351 (-10.3%), from €149,502 to €134,151
- Taxes +€13,375
up €13,375 (+446.8%), from €2,993 to €16,368
- Financial charges +€10,222
up €10,222 (+244.3%), from €4,183 to €14,405
of which Non-recurring financial charges: +€6,877
- Other operating charges +€1,853
up €1,853 (+6152.9%), from €30 to €1,883
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 | €399,209 | €426,047 | +€26,838 | +6.7% |
| Fixed assets | 21/28 | €1,429 | €992 | -€437 | -30.6% |
| Tangible fixed assets | 22/27 | €1,294 | €992 | -€302 | -23.4% |
| Plant, machinery and equipment | 23 | €32 | - | -€32 | |
| Furniture and vehicles | 24 | €566 | €368 | -€198 | -35.0% |
| Other tangible fixed assets | 26 | €696 | €623 | -€73 | -10.5% |
| Financial fixed assets | 28 | €135 | - | -€135 | |
| Current assets | 29/58 | €397,780 | €425,055 | +€27,275 | +6.9% |
| Stocks and contracts in progress | 3 | €298,477 | €292,840 | -€5,636 | -1.9% |
| Stocks | 30/36 | €298,477 | €292,840 | -€5,636 | -1.9% |
| Amounts receivable within one year | 40/41 | €62,550 | €51,398 | -€11,152 | -17.8% |
| Trade receivables | 40 | €61,971 | €50,252 | -€11,718 | -18.9% |
| Other amounts receivable | 41 | €579 | €1,146 | +€567 | +97.9% |
| Cash at bank and in hand | 54/58 | €35,196 | €80,728 | +€45,532 | +129.4% |
| Deferred charges and accrued income | 490/1 | €1,557 | €89 | -€1,469 | -94.3% |
| Total equity and liabilities | 10/49 | €399,209 | €426,047 | +€26,838 | +6.7% |
| Equity | 10/15 | €105,263 | €139,031 | +€33,767 | +32.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €86,671 | €116,671 | +€30,000 | +34.6% |
| Tax-exempt reserves | 132 | €4,777 | €4,777 | = | 0.0% |
| Distributable reserves | 133 | €81,894 | €111,894 | +€30,000 | +36.6% |
| Profit (loss) carried forward | 14 | - | €3,767 | +€3,767 | |
| Amounts payable | 17/49 | €293,945 | €287,016 | -€6,929 | -2.4% |
| Amounts payable after more than one year | 17 | €185,244 | €153,807 | -€31,437 | -17.0% |
| Financial debts | 170/4 | - | €98,661 | +€98,661 | |
| Other amounts payable | 178/9 | €185,244 | €55,146 | -€130,098 | -70.2% |
| Amounts payable within one year | 42/48 | €108,701 | €133,010 | +€24,309 | +22.4% |
| Current portion of amounts payable after more than one year | 42 | - | €21,047 | +€21,047 | |
| Trade debts | 44 | €85,505 | €89,576 | +€4,071 | +4.8% |
| Suppliers | 440/4 | €85,505 | €89,576 | +€4,071 | +4.8% |
| Taxes, remuneration and social security | 45 | €21,897 | €21,710 | -€187 | -0.9% |
| Taxes | 450/3 | €7,077 | €11,335 | +€4,258 | +60.2% |
| Remuneration and social security | 454/9 | €14,819 | €10,375 | -€4,445 | -30.0% |
| Other amounts payable | 47/48 | €1,300 | €678 | -€622 | -47.8% |
| Accrued charges and deferred income | 492/3 | - | €199 | +€199 | |
| Non-recurring operating income | 76A | €8,571 | €826 | -€7,744 | -90.4% |
| Remuneration, social security and pensions | 62 | €133,860 | €67,369 | -€66,491 | -49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €508 | €302 | -€206 | -40.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,577 | €771 | -€1,805 | -70.1% |
| Other operating charges | 640/8 | €30 | €1,883 | +€1,853 | +6152.9% |
| Gross operating margin | 9900 | €149,502 | €134,151 | -€15,351 | -10.3% |
| Operating profit (loss) | 9901 | €12,527 | €63,826 | +€51,299 | +409.5% |
| Financial income | 75/76B | €421 | €714 | +€294 | +69.8% |
| Recurring financial income | 75 | €421 | €310 | -€111 | -26.3% |
| Non-recurring financial income | 76B | - | €404 | +€404 | |
| Financial charges | 65/66B | €4,183 | €14,405 | +€10,222 | +244.3% |
| Recurring financial charges | 65 | €4,182 | €7,526 | +€3,344 | +80.0% |
| Non-recurring financial charges | 66B | €1 | €6,879 | +€6,877 | +524987.8% |
| Profit (loss) for the period before taxes | 9903 | €8,765 | €50,135 | +€41,371 | +472.0% |
| Income taxes | 67/77 | €2,993 | €16,368 | +€13,375 | +446.8% |
| Profit (loss) for the period | 9904 | €5,771 | €33,767 | +€27,996 | +485.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,771 | €33,767 | +€27,996 | +485.1% |
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 30 September 2026 via checked.be.