MECAMANIAC: 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.
MECAMANIAC
Largest movements
- Receivables within one year +€30,953
up €30,953 (+378%), from €8,198 to €39,151
of which Trade receivables: +€35,420
- Deferred charges and accrued income +€9,299
new in 2024: €9,299
- Stocks and contracts +€5,671
new in 2024: €5,671
- Other debts +€64,056
new in 2024: €64,056
- Trade debts -€19,228
down €19,228 (-65.7%), from €29,253 to €10,025
- Turnover +€170,376
new in 2024: €170,376
- Purchases and services +€167,469
new in 2024: €167,469
- Gross operating margin +€16,939
up €16,939, from -€14,032 to €2,907
- Depreciation -€2,988
no longer reported in 2024 (was €2,988)
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.
Derived cash bridge
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 | €19,129 | €64,736 | +€45,607 | +238% |
| Formation expenses | 20 | €5,226 | €5,226 | = | 0.0% |
| Fixed assets | 21/28 | €4,911 | €4,911 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,911 | €4,911 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,911 | €4,911 | = | 0.0% |
| Current assets | 29/58 | €8,992 | €54,598 | +€45,607 | +507% |
| Stocks and contracts in progress | 3 | - | €5,671 | +€5,671 | |
| Stocks | 30/36 | - | €5,671 | +€5,671 | |
| Amounts receivable within one year | 40/41 | €8,198 | €39,151 | +€30,953 | +378% |
| Trade receivables | 40 | €1,668 | €37,088 | +€35,420 | +2,123% |
| Other amounts receivable | 41 | €6,530 | €2,063 | -€4,467 | -68.4% |
| Cash at bank and in hand | 54/58 | €794 | €477 | -€316 | -39.9% |
| Deferred charges and accrued income | 490/1 | - | €9,299 | +€9,299 | |
| Total equity and liabilities | 10/49 | €19,129 | €64,736 | +€45,607 | +238% |
| Equity | 10/15 | -€11,688 | -€11,143 | +€545 | +4.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,688 | -€26,143 | +€545 | +2.0% |
| Amounts payable | 17/49 | €30,817 | €75,879 | +€45,062 | +146% |
| Amounts payable within one year | 42/48 | €30,817 | €75,879 | +€45,062 | +146% |
| Trade debts | 44 | €29,253 | €10,025 | -€19,228 | -65.7% |
| Suppliers | 440/4 | €29,253 | €10,025 | -€19,228 | -65.7% |
| Taxes, remuneration and social security | 45 | €1,564 | €1,798 | +€234 | +15.0% |
| Taxes | 450/3 | €1,564 | €1,798 | +€234 | +15.0% |
| Other amounts payable | 47/48 | - | €64,056 | +€64,056 | |
| Turnover | 70 | - | €170,376 | +€170,376 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €167,469 | +€167,469 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,988 | - | -€2,988 | |
| Other operating charges | 640/8 | €1,885 | €2,006 | +€121 | +6.4% |
| Gross operating margin | 9900 | -€14,032 | €2,907 | +€16,939 | |
| Operating profit (loss) | 9901 | -€18,905 | €901 | +€19,806 | |
| Financial charges | 65/66B | €294 | €356 | +€62 | +21.0% |
| Recurring financial charges | 65 | €294 | €356 | +€62 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,199 | €545 | +€19,744 | |
| Profit (loss) for the period | 9904 | -€19,199 | €545 | +€19,744 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,199 | €545 | +€19,744 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.