Mecanic Classics: 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.
Mecanic Classics
Largest movements
- Cash -€26,499
down €26,499 (-81.3%), from €32,578 to €6,079
mainly Other debts (-€12,140) and Trade debts (-€6,854)
- Tangible fixed assets -€6,205
down €6,205 (-18.3%), from €33,820 to €27,615
of which Furniture and vehicles: -€4,086
- Receivables within one year +€6,134
up €6,134 (+264.2%), from €2,322 to €8,456
of which Trade receivables: +€3,175
- Deferred charges and accrued income +€1,672
up €1,672 (+8.4%), from €20,000 to €21,672
- Other debts -€12,140
down €12,140 (-30.0%), from €40,461 to €28,321
- Trade debts -€6,854
down €6,854 (-52.8%), from €12,988 to €6,134
- Profit (loss) carried forward -€6,562
down €6,562 (-30.7%), from €21,402 to €14,840
- Advances received -€2,500
no longer reported in 2025 (was €2,500)
- Short-term financial debts +€2,493
new in 2025: €2,493
- Gross operating margin -€7,117
down €7,117 (-24.2%), from €29,399 to €22,282
- Staff costs +€6,230
up €6,230 (+61.7%), from €10,092 to €16,322
- Depreciation +€5,363
up €5,363 (+104.3%), from €5,143 to €10,505
- Taxes -€2,826
no longer reported in 2025 (was €2,826)
- Other operating charges +€671
up €671 (+56.0%), from €1,197 to €1,868
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.
Cash bridge derived
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 | €88,888 | €63,989 | -€24,899 | -28.0% |
| Fixed assets | 21/28 | €33,989 | €27,783 | -€6,205 | -18.3% |
| Tangible fixed assets | 22/27 | €33,820 | €27,615 | -€6,205 | -18.3% |
| Plant, machinery and equipment | 23 | €4,429 | €2,974 | -€1,455 | -32.9% |
| Furniture and vehicles | 24 | €17,163 | €13,077 | -€4,086 | -23.8% |
| Other tangible fixed assets | 26 | €12,228 | €11,564 | -€664 | -5.4% |
| Financial fixed assets | 28 | €169 | €169 | = | 0.0% |
| Current assets | 29/58 | €54,900 | €36,206 | -€18,694 | -34.1% |
| Amounts receivable within one year | 40/41 | €2,322 | €8,456 | +€6,134 | +264.2% |
| Trade receivables | 40 | €1,273 | €4,448 | +€3,175 | +249.3% |
| Other amounts receivable | 41 | €1,048 | €4,007 | +€2,959 | +282.3% |
| Cash at bank and in hand | 54/58 | €32,578 | €6,079 | -€26,499 | -81.3% |
| Deferred charges and accrued income | 490/1 | €20,000 | €21,672 | +€1,672 | +8.4% |
| Total equity and liabilities | 10/49 | €88,888 | €63,989 | -€24,899 | -28.0% |
| Equity | 10/15 | €26,402 | €19,840 | -€6,562 | -24.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,402 | €14,840 | -€6,562 | -30.7% |
| Amounts payable | 17/49 | €62,487 | €44,149 | -€18,337 | -29.3% |
| Amounts payable within one year | 42/48 | €62,487 | €44,149 | -€18,337 | -29.3% |
| Financial debts | 43 | - | €2,493 | +€2,493 | |
| Credit institutions | 430/8 | - | €2,493 | +€2,493 | |
| Trade debts | 44 | €12,988 | €6,134 | -€6,854 | -52.8% |
| Suppliers | 440/4 | €12,988 | €6,134 | -€6,854 | -52.8% |
| Advances received on contracts in progress | 46 | €2,500 | - | -€2,500 | |
| Taxes, remuneration and social security | 45 | €6,537 | €7,201 | +€664 | +10.2% |
| Taxes | 450/3 | €5,802 | €5,701 | -€101 | -1.7% |
| Remuneration and social security | 454/9 | €735 | €1,500 | +€765 | +104.1% |
| Other amounts payable | 47/48 | €40,461 | €28,321 | -€12,140 | -30.0% |
| Remuneration, social security and pensions | 62 | €10,092 | €16,322 | +€6,230 | +61.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,143 | €10,505 | +€5,363 | +104.3% |
| Other operating charges | 640/8 | €1,197 | €1,868 | +€671 | +56.0% |
| Gross operating margin | 9900 | €29,399 | €22,282 | -€7,117 | -24.2% |
| Operating profit (loss) | 9901 | €12,967 | -€6,413 | -€19,380 | |
| Financial income | 75/76B | €1 | €1 | +€0 | +5.0% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +5.0% |
| Financial charges | 65/66B | €181 | €150 | -€31 | -17.0% |
| Recurring financial charges | 65 | €181 | €150 | -€31 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €12,788 | -€6,562 | -€19,349 | |
| Income taxes | 67/77 | €2,826 | - | -€2,826 | |
| Profit (loss) for the period | 9904 | €9,962 | -€6,562 | -€16,524 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,962 | -€6,562 | -€16,524 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.