MECA2b: 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.
MECA2b
Largest movements
- Tangible fixed assets +€29,364
up €29,364 (+226.6%), from €12,958 to €42,322
of which Plant, machinery and equipment: +€27,180
- Cash +€5,266
up €5,266 (+30.4%), from €17,328 to €22,594
mainly Net result for the year (+€41,575) and Depreciation (+€6,763)
- Receivables within one year +€2,083
up €2,083 (+42.5%), from €4,902 to €6,985
of which Other amounts receivable: +€5,194
- Profit (loss) carried forward +€41,576
up €41,576 (+3489.8%), from €1,191 to €42,767
- Trade debts -€9,096
down €9,096 (-91.4%), from €9,957 to €861
- Tax, wage and social debts +€5,107
up €5,107 (+50.3%), from €10,153 to €15,260
of which Taxes: +€7,961
- Other debts -€818
down €818 (-51.6%), from €1,584 to €766
- Gross operating margin +€52,149
up €52,149 (+534.9%), from €9,749 to €61,898
- Taxes +€12,267
up €12,267 (+2694.1%), from €455 to €12,722
- Depreciation +€5,779
up €5,779 (+587.0%), from €984 to €6,763
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 | €35,285 | €72,054 | +€36,769 | +104.2% |
| Fixed assets | 21/28 | €12,958 | €42,322 | +€29,364 | +226.6% |
| Tangible fixed assets | 22/27 | €12,958 | €42,322 | +€29,364 | +226.6% |
| Plant, machinery and equipment | 23 | €12,815 | €39,995 | +€27,180 | +212.1% |
| Furniture and vehicles | 24 | €143 | €2,327 | +€2,184 | +1527.2% |
| Current assets | 29/58 | €22,328 | €29,732 | +€7,404 | +33.2% |
| Amounts receivable within one year | 40/41 | €4,902 | €6,985 | +€2,083 | +42.5% |
| Trade receivables | 40 | €4,902 | €1,791 | -€3,111 | -63.5% |
| Other amounts receivable | 41 | €0 | €5,194 | +€5,194 | |
| Cash at bank and in hand | 54/58 | €17,328 | €22,594 | +€5,266 | +30.4% |
| Deferred charges and accrued income | 490/1 | €97 | €153 | +€56 | +57.1% |
| Total equity and liabilities | 10/49 | €35,285 | €72,054 | +€36,769 | +104.2% |
| Equity | 10/15 | €13,591 | €55,167 | +€41,576 | +305.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €1,191 | €42,767 | +€41,576 | +3489.8% |
| Amounts payable | 17/49 | €21,694 | €16,887 | -€4,807 | -22.2% |
| Amounts payable within one year | 42/48 | €21,694 | €16,887 | -€4,807 | -22.2% |
| Trade debts | 44 | €9,957 | €861 | -€9,096 | -91.4% |
| Suppliers | 440/4 | €9,957 | €861 | -€9,096 | -91.4% |
| Taxes, remuneration and social security | 45 | €10,153 | €15,260 | +€5,107 | +50.3% |
| Taxes | 450/3 | €7,299 | €15,260 | +€7,961 | +109.1% |
| Remuneration and social security | 454/9 | €2,854 | - | -€2,854 | |
| Other amounts payable | 47/48 | €1,584 | €766 | -€818 | -51.6% |
| Remuneration, social security and pensions | 62 | €490 | €206 | -€284 | -57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €984 | €6,763 | +€5,779 | +587.0% |
| Other operating charges | 640/8 | €484 | €565 | +€81 | +16.6% |
| Gross operating margin | 9900 | €9,749 | €61,898 | +€52,149 | +534.9% |
| Operating profit (loss) | 9901 | €7,791 | €54,364 | +€46,573 | +597.8% |
| Financial income | 75/76B | €7 | €48 | +€41 | +619.6% |
| Recurring financial income | 75 | €7 | €48 | +€41 | +619.6% |
| Financial charges | 65/66B | €139 | €115 | -€24 | -17.2% |
| Recurring financial charges | 65 | €139 | €115 | -€24 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €7,658 | €54,297 | +€46,639 | +609.0% |
| Income taxes | 67/77 | €455 | €12,722 | +€12,267 | +2694.1% |
| Profit (loss) for the period | 9904 | €7,203 | €41,575 | +€34,372 | +477.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,203 | €41,575 | +€34,372 | +477.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.