MECAGRICOLA: 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.
What changed
MECAGRICOLA
NACE 49.410, Freight transport by road
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€31,842
2024 · €11,142-€42,984
Equity
€94,444
2024 · €126,285-€31,842
Cash
€28,798
2024 · €43,868-€15,070
Balance sheet total
€1.8m
2024 · €2.0m-€184,226
Largest movements
Assets
- Receivables within one year -€230,994
down €230,994 (-44.0%), from €524,887 to €293,893
of which Trade receivables: -€241,276
- Tangible fixed assets +€48,276
up €48,276 (+4.7%), from €1.0m to €1.1m
of which Furniture and vehicles: +€69,627
Equity and liabilities
- Debts after one year -€135,782
down €135,782 (-16.6%), from €817,287 to €681,506
- Profit (loss) carried forward -€20,872
down €20,872 (-37.3%), from €56,005 to €35,133
Income statement
- Depreciation +€60,540
up €60,540 (+23.0%), from €262,891 to €323,431
- Gross operating margin +€41,421
up €41,421 (+6.2%), from €669,857 to €711,278
- Staff costs +€14,938
up €14,938 (+5.3%), from €284,404 to €299,341
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.
Result 2024
€11,142
Gross operating margin
+€41,421
Staff costs
-€14,938
Depreciation
-€60,540
Other operating charges
-€6,033
Financial income
-€170
Financial charges
-€2,724
Result 2025
-€31,842
raises the resultlowers the result
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.
From operations
+€507,152
Investment
-€371,707
Financing
-€150,515
Cash 2024
€43,868
From operations (derived)
+€507,152
Net result for the year
-€31,842
Depreciation
+€323,431
Stocks and contracts
-€4,100
Receivables within one year
+€230,994
Deferred charges and accrued income
-€9,462
Provisions
-€5,648
Trade debts
+€18,605
Tax, wage and social debts
-€15,283
Other debts
+€458
Investment (derived)
-€371,707
Investment in fixed assets (net)
-€371,707
Financing
-€150,515
Debts after one year
-€135,782
Current portion of long-term debt
-€14,733
Cash 2025
€28,798
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,959,232 | €1,775,006 | -€184,226 | -9.4% |
| Fixed assets | 21/28 | €1,038,294 | €1,086,570 | +€48,276 | +4.6% |
| Tangible fixed assets | 22/27 | €1,038,024 | €1,086,300 | +€48,276 | +4.7% |
| Land and buildings | 22 | €175,303 | €161,991 | -€13,312 | -7.6% |
| Plant, machinery and equipment | 23 | €110,966 | €73,106 | -€37,859 | -34.1% |
| Furniture and vehicles | 24 | €7,556 | €77,183 | +€69,627 | +922% |
| Leasing and similar rights | 25 | €744,199 | €774,019 | +€29,820 | +4.0% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €920,938 | €688,436 | -€232,502 | -25.2% |
| Stocks and contracts in progress | 3 | €332,400 | €336,500 | +€4,100 | +1.2% |
| Stocks | 30/36 | €332,400 | €336,500 | +€4,100 | +1.2% |
| Amounts receivable within one year | 40/41 | €524,887 | €293,893 | -€230,994 | -44.0% |
| Trade receivables | 40 | €521,673 | €280,397 | -€241,276 | -46.3% |
| Other amounts receivable | 41 | €3,214 | €13,496 | +€10,282 | +320% |
| Cash at bank and in hand | 54/58 | €43,868 | €28,798 | -€15,070 | -34.4% |
| Deferred charges and accrued income | 490/1 | €19,783 | €29,246 | +€9,462 | +47.8% |
| Total equity and liabilities | 10/49 | €1,959,232 | €1,775,006 | -€184,226 | -9.4% |
| Equity | 10/15 | €126,285 | €94,444 | -€31,842 | -25.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,680 | €40,711 | -€10,969 | -21.2% |
| Tax-exempt reserves | 132 | €51,680 | €40,711 | -€10,969 | -21.2% |
| Profit (loss) carried forward | 14 | €56,005 | €35,133 | -€20,872 | -37.3% |
| Provisions and deferred taxes | 16 | €26,611 | €20,963 | -€5,648 | -21.2% |
| Deferred taxes | 168 | €26,611 | €20,963 | -€5,648 | -21.2% |
| Amounts payable | 17/49 | €1,806,335 | €1,659,600 | -€146,736 | -8.1% |
| Amounts payable after more than one year | 17 | €817,287 | €681,506 | -€135,782 | -16.6% |
| Financial debts | 170/4 | €817,287 | €681,506 | -€135,782 | -16.6% |
| Amounts payable within one year | 42/48 | €989,048 | €978,094 | -€10,954 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €398,022 | €383,289 | -€14,733 | -3.7% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €506,444 | €525,049 | +€18,605 | +3.7% |
| Suppliers | 440/4 | €506,444 | €525,049 | +€18,605 | +3.7% |
| Taxes, remuneration and social security | 45 | €34,582 | €19,298 | -€15,283 | -44.2% |
| Taxes | 450/3 | €15,443 | - | -€15,443 | |
| Remuneration and social security | 454/9 | €19,139 | €19,298 | +€159 | +0.8% |
| Other amounts payable | 47/48 | - | €458 | +€458 | |
| Remuneration, social security and pensions | 62 | €284,404 | €299,341 | +€14,938 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €262,891 | €323,431 | +€60,540 | +23.0% |
| Other operating charges | 640/8 | €56,944 | €62,977 | +€6,033 | +10.6% |
| Gross operating margin | 9900 | €669,857 | €711,278 | +€41,421 | +6.2% |
| Operating profit (loss) | 9901 | €65,618 | €25,529 | -€40,090 | -61.1% |
| Financial income | 75/76B | €175 | €5 | -€170 | -97.0% |
| Recurring financial income | 75 | €175 | €5 | -€170 | -97.0% |
| Financial charges | 65/66B | €60,299 | €63,024 | +€2,724 | +4.5% |
| Recurring financial charges | 65 | €60,299 | €63,024 | +€2,724 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €5,493 | -€37,490 | -€42,984 | |
| Transfer from deferred taxes | 780 | €5,648 | €5,648 | = | 0.0% |
| Profit (loss) for the period | 9904 | €11,142 | -€31,842 | -€42,984 | |
| Transfer from tax-exempt reserves | 789 | €10,969 | €10,969 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,111 | -€20,872 | -€42,984 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.