Mecaform CNC: 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.
Mecaform CNC
Largest movements
- Cash -€129,162
down €129,162 (-46.9%), from €275,168 to €146,006
mainly Receivables within one year (-€74,736) and Other debts (-€50,000)
- Receivables within one year +€74,736
up €74,736 (+47.3%), from €157,949 to €232,685
of which Trade receivables: +€74,047
- Tangible fixed assets -€21,828
down €21,828 (-43.1%), from €50,700 to €28,872
of which Plant, machinery and equipment: -€16,233
- Stocks and contracts +€17,139
up €17,139 (+5.4%), from €316,630 to €333,769
of which Contracts in progress: +€31,416
- Other debts -€50,000
down €50,000 (-85.1%), from €58,785 to €8,785
- Tax, wage and social debts -€38,076
down €38,076 (-44.5%), from €85,638 to €47,562
of which Taxes: -€21,236
- Trade debts +€17,469
up €17,469 (+20.8%), from €84,146 to €101,615
- Short-term financial debts +€10,273
up €10,273 (+19.6%), from €52,519 to €62,792
- Gross operating margin -€175,108
down €175,108 (-25.5%), from €687,300 to €512,192
- Staff costs -€104,454
down €104,454 (-18.4%), from €566,279 to €461,825
- Taxes -€17,604
down €17,604 (-71.6%), from €24,581 to €6,977
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.
Derived cash bridge
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 | €801,549 | €748,331 | -€53,218 | -6.6% |
| Fixed assets | 21/28 | €50,700 | €28,872 | -€21,828 | -43.1% |
| Tangible fixed assets | 22/27 | €50,700 | €28,872 | -€21,828 | -43.1% |
| Plant, machinery and equipment | 23 | €40,121 | €23,887 | -€16,233 | -40.5% |
| Furniture and vehicles | 24 | €1,002 | €0 | -€1,002 | -100% |
| Other tangible fixed assets | 26 | €9,577 | €4,985 | -€4,593 | -48.0% |
| Current assets | 29/58 | €750,849 | €719,459 | -€31,390 | -4.2% |
| Stocks and contracts in progress | 3 | €316,630 | €333,769 | +€17,139 | +5.4% |
| Stocks | 30/36 | €176,913 | €162,636 | -€14,277 | -8.1% |
| Contracts in progress | 37 | €139,717 | €171,133 | +€31,416 | +22.5% |
| Amounts receivable within one year | 40/41 | €157,949 | €232,685 | +€74,736 | +47.3% |
| Trade receivables | 40 | €148,178 | €222,225 | +€74,047 | +50.0% |
| Other amounts receivable | 41 | €9,771 | €10,461 | +€689 | +7.1% |
| Cash at bank and in hand | 54/58 | €275,168 | €146,006 | -€129,162 | -46.9% |
| Deferred charges and accrued income | 490/1 | €1,102 | €6,999 | +€5,897 | +535% |
| Total equity and liabilities | 10/49 | €801,549 | €748,331 | -€53,218 | -6.6% |
| Equity | 10/15 | €515,034 | €522,627 | +€7,594 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €512,688 | €520,282 | +€7,594 | +1.5% |
| Tax-exempt reserves | 132 | €84 | €84 | = | 0.0% |
| Distributable reserves | 133 | €512,604 | €520,198 | +€7,594 | +1.5% |
| Profit (loss) carried forward | 14 | -€16,254 | -€16,254 | = | 0.0% |
| Amounts payable | 17/49 | €286,516 | €225,704 | -€60,812 | -21.2% |
| Amounts payable within one year | 42/48 | €281,087 | €220,753 | -€60,334 | -21.5% |
| Financial debts | 43 | €52,519 | €62,792 | +€10,273 | +19.6% |
| Credit institutions | 430/8 | €52,519 | €62,792 | +€10,273 | +19.6% |
| Trade debts | 44 | €84,146 | €101,615 | +€17,469 | +20.8% |
| Suppliers | 440/4 | €84,146 | €101,615 | +€17,469 | +20.8% |
| Taxes, remuneration and social security | 45 | €85,638 | €47,562 | -€38,076 | -44.5% |
| Taxes | 450/3 | €38,582 | €17,346 | -€21,236 | -55.0% |
| Remuneration and social security | 454/9 | €47,056 | €30,215 | -€16,840 | -35.8% |
| Other amounts payable | 47/48 | €58,785 | €8,785 | -€50,000 | -85.1% |
| Accrued charges and deferred income | 492/3 | €5,428 | €4,951 | -€478 | -8.8% |
| Non-recurring operating income | 76A | €3,166 | €0 | -€3,166 | -100% |
| Remuneration, social security and pensions | 62 | €566,279 | €461,825 | -€104,454 | -18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,351 | €25,242 | -€5,109 | -16.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €741 | +€741 | |
| Other operating charges | 640/8 | €6,485 | €6,912 | +€427 | +6.6% |
| Gross operating margin | 9900 | €687,300 | €512,192 | -€175,108 | -25.5% |
| Operating profit (loss) | 9901 | €84,186 | €17,473 | -€66,713 | -79.2% |
| Financial income | 75/76B | €3,563 | €6 | -€3,557 | -99.8% |
| Recurring financial income | 75 | €3,563 | €6 | -€3,557 | -99.8% |
| Financial charges | 65/66B | €4,382 | €2,908 | -€1,475 | -33.7% |
| Recurring financial charges | 65 | €4,382 | €2,908 | -€1,475 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €83,366 | €14,571 | -€68,796 | -82.5% |
| Income taxes | 67/77 | €24,581 | €6,977 | -€17,604 | -71.6% |
| Profit (loss) for the period | 9904 | €58,785 | €7,594 | -€51,191 | -87.1% |
| Profit (loss) for the period to be appropriated | 9905 | €58,785 | €7,594 | -€51,191 | -87.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.