MECANIC'ART: 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.
MECANIC'ART
Largest movements
- Receivables within one year +€67,290
up €67,290 (+120%), from €55,935 to €123,225
of which Other amounts receivable: +€72,245
- Cash -€56,294
down €56,294 (-82.0%), from €68,621 to €12,327
mainly Receivables within one year (-€67,290)
- Trade debts +€8,512
up €8,512 (+239%), from €3,567 to €12,079
- Profit (loss) carried forward +€1,444
up €1,444 (+4.0%), from -€35,937 to -€34,493
- Gross operating margin +€31,182
up €31,182, from -€29,013 to €2,169
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 | €124,556 | €135,552 | +€10,996 | +8.8% |
| Current assets | 29/58 | €124,556 | €135,552 | +€10,996 | +8.8% |
| Amounts receivable within one year | 40/41 | €55,935 | €123,225 | +€67,290 | +120% |
| Trade receivables | 40 | €32,180 | €27,225 | -€4,955 | -15.4% |
| Other amounts receivable | 41 | €23,755 | €96,000 | +€72,245 | +304% |
| Cash at bank and in hand | 54/58 | €68,621 | €12,327 | -€56,294 | -82.0% |
| Total equity and liabilities | 10/49 | €124,556 | €135,552 | +€10,996 | +8.8% |
| Equity | 10/15 | €114,063 | €115,507 | +€1,444 | +1.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,937 | -€34,493 | +€1,444 | +4.0% |
| Amounts payable | 17/49 | €10,493 | €20,045 | +€9,552 | +91.0% |
| Amounts payable within one year | 42/48 | €10,493 | €20,045 | +€9,552 | +91.0% |
| Trade debts | 44 | €3,567 | €12,079 | +€8,512 | +239% |
| Suppliers | 440/4 | €3,567 | €12,079 | +€8,512 | +239% |
| Taxes, remuneration and social security | 45 | - | €440 | +€440 | |
| Taxes | 450/3 | - | €440 | +€440 | |
| Other amounts payable | 47/48 | €6,926 | €7,526 | +€600 | +8.7% |
| Other operating charges | 640/8 | €567 | €584 | +€17 | +2.9% |
| Gross operating margin | 9900 | -€29,013 | €2,169 | +€31,182 | |
| Operating profit (loss) | 9901 | -€29,580 | €1,585 | +€31,165 | |
| Financial income | 75/76B | - | €50 | +€50 | |
| Recurring financial income | 75 | - | €50 | +€50 | |
| Financial charges | 65/66B | €148 | €190 | +€42 | +28.5% |
| Recurring financial charges | 65 | €148 | €190 | +€42 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | -€29,728 | €1,444 | +€31,173 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€29,728 | €1,444 | +€31,173 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,728 | €1,444 | +€31,173 |
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 26 October 2026 via checked.be.