MECACAR: 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.
MECACAR
Largest movements
- Tangible fixed assets -€21,664
down €21,664 (-85.3%), from €25,411 to €3,747
of which Furniture and vehicles: -€19,683
- Receivables within one year +€17,289
up €17,289 (+49.8%), from €34,697 to €51,985
of which Trade receivables: +€15,516
- Cash -€4,811
down €4,811 (-85.8%), from €5,609 to €799
mainly Debts after one year (-€31,235) and Receivables within one year (-€17,289)
- Debts after one year -€31,235
down €31,235 (-35.6%), from €87,670 to €56,435
- Profit (loss) carried forward +€14,225
up €14,225 (+14.2%), from -€100,466 to -€86,241
- Other debts +€12,933
up €12,933 (+23.0%), from €56,218 to €69,151
- Trade debts -€4,596
down €4,596 (-100.0%), from €4,596 to €0
- Other operating charges -€2,253
down €2,253 (-74.3%), from €3,034 to €781
- Gross operating margin -€2,153
down €2,153 (-10.5%), from €20,495 to €18,343
- Taxes -€1,349
no longer reported in 2024 (was €1,349)
- Depreciation -€742
down €742 (-22.3%), from €3,325 to €2,583
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,877 | €57,946 | -€8,931 | -13.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €26,248 | €4,417 | -€21,831 | -83.2% |
| Intangible fixed assets | 21 | €838 | €670 | -€168 | -20.0% |
| Tangible fixed assets | 22/27 | €25,411 | €3,747 | -€21,664 | -85.3% |
| Plant, machinery and equipment | 23 | €4,411 | €2,431 | -€1,980 | -44.9% |
| Furniture and vehicles | 24 | €20,999 | €1,316 | -€19,683 | -93.7% |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €40,629 | €53,529 | +€12,900 | +31.8% |
| Amounts receivable within one year | 40/41 | €34,697 | €51,985 | +€17,289 | +49.8% |
| Trade receivables | 40 | €33,759 | €49,274 | +€15,516 | +46.0% |
| Other amounts receivable | 41 | €938 | €2,711 | +€1,773 | +189.0% |
| Cash at bank and in hand | 54/58 | €5,609 | €799 | -€4,811 | -85.8% |
| Deferred charges and accrued income | 490/1 | €323 | €745 | +€422 | +130.7% |
| Total equity and liabilities | 10/49 | €66,877 | €57,946 | -€8,931 | -13.4% |
| Equity | 10/15 | -€82,009 | -€67,784 | +€14,225 | +17.3% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €12,259 | €12,259 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,400 | €10,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,466 | -€86,241 | +€14,225 | +14.2% |
| Amounts payable | 17/49 | €148,887 | €125,731 | -€23,156 | -15.6% |
| Amounts payable after more than one year | 17 | €87,670 | €56,435 | -€31,235 | -35.6% |
| Financial debts | 170/4 | €87,670 | €56,435 | -€31,235 | -35.6% |
| Amounts payable within one year | 42/48 | €61,216 | €69,295 | +€8,079 | +13.2% |
| Trade debts | 44 | €4,596 | €0 | -€4,596 | -100.0% |
| Suppliers | 440/4 | €4,596 | €0 | -€4,596 | -100.0% |
| Taxes, remuneration and social security | 45 | €402 | €145 | -€258 | -64.1% |
| Taxes | 450/3 | €402 | €145 | -€258 | -64.1% |
| Other amounts payable | 47/48 | €56,218 | €69,151 | +€12,933 | +23.0% |
| Non-recurring operating income | 76A | €4,750 | €2,307 | -€2,443 | -51.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,325 | €2,583 | -€742 | -22.3% |
| Other operating charges | 640/8 | €3,034 | €781 | -€2,253 | -74.3% |
| Non-recurring operating charges | 66A | - | €662 | +€662 | |
| Gross operating margin | 9900 | €20,495 | €18,343 | -€2,153 | -10.5% |
| Operating profit (loss) | 9901 | €14,137 | €14,317 | +€180 | +1.3% |
| Financial income | 75/76B | €210 | €233 | +€24 | +11.3% |
| Recurring financial income | 75 | €210 | €233 | +€24 | +11.3% |
| Financial charges | 65/66B | €464 | €325 | -€139 | -29.9% |
| Recurring financial charges | 65 | €464 | €325 | -€139 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €13,882 | €14,225 | +€343 | +2.5% |
| Income taxes | 67/77 | €1,349 | - | -€1,349 | |
| Profit (loss) for the period | 9904 | €12,533 | €14,225 | +€1,692 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,533 | €14,225 | +€1,692 | +13.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.