MECANIC IMPORT: 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 IMPORT
Largest movements
- Receivables within one year +€199,120
up €199,120 (+76.0%), from €262,151 to €461,271
of which Trade receivables: +€191,315
- Cash +€83,606
up €83,606 (+22361.1%), from €374 to €83,980
mainly Debts after one year (+€321,500) and Advances received (+€76,252)
- Stocks and contracts +€41,736
up €41,736 (+2.0%), from €2.1m to €2.1m
- Debts after one year +€321,500
up €321,500 (+65.2%), from €493,031 to €814,531
of which Other amounts payable: +€321,500
- Trade debts -€143,077
down €143,077 (-17.5%), from €815,935 to €672,858
- Advances received +€76,252
up €76,252 (+27.3%), from €278,998 to €355,250
- Other debts +€31,116
up €31,116 (+9.4%), from €329,965 to €361,081
- Gross operating margin -€186,331
down €186,331 (-71.2%), from €261,742 to €75,410
- Other operating charges -€181,977
down €181,977 (-91.7%), from €198,404 to €16,427
- Financial charges -€18,514
down €18,514 (-55.4%), from €33,409 to €14,894
- Staff costs +€7,902
up €7,902 (+145.9%), from €5,418 to €13,320
- Taxes -€6,888
down €6,888 (-98.0%), from €7,029 to €141
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 | €2,384,181 | €2,710,061 | +€325,880 | +13.7% |
| Fixed assets | 21/28 | €13,700 | €10,078 | -€3,622 | -26.4% |
| Tangible fixed assets | 22/27 | €13,700 | €10,078 | -€3,622 | -26.4% |
| Land and buildings | 22 | €779 | €200 | -€579 | -74.3% |
| Plant, machinery and equipment | 23 | €829 | €511 | -€317 | -38.3% |
| Furniture and vehicles | 24 | €2,487 | €1,076 | -€1,411 | -56.7% |
| Other tangible fixed assets | 26 | €9,605 | €8,290 | -€1,315 | -13.7% |
| Current assets | 29/58 | €2,370,481 | €2,699,983 | +€329,502 | +13.9% |
| Stocks and contracts in progress | 3 | €2,107,957 | €2,149,693 | +€41,736 | +2.0% |
| Stocks | 30/36 | €2,107,957 | €2,149,693 | +€41,736 | +2.0% |
| Amounts receivable within one year | 40/41 | €262,151 | €461,271 | +€199,120 | +76.0% |
| Trade receivables | 40 | €205,590 | €396,904 | +€191,315 | +93.1% |
| Other amounts receivable | 41 | €56,561 | €64,366 | +€7,806 | +13.8% |
| Cash at bank and in hand | 54/58 | €374 | €83,980 | +€83,606 | +22361.1% |
| Deferred charges and accrued income | 490/1 | - | €5,040 | +€5,040 | |
| Total equity and liabilities | 10/49 | €2,384,181 | €2,710,061 | +€325,880 | +13.7% |
| Equity | 10/15 | €212,172 | €239,178 | +€27,006 | +12.7% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €174,988 | €201,994 | +€27,006 | +15.4% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Distributable reserves | 133 | €171,269 | €198,275 | +€27,006 | +15.8% |
| Amounts payable | 17/49 | €2,172,009 | €2,470,883 | +€298,874 | +13.8% |
| Amounts payable after more than one year | 17 | €493,031 | €814,531 | +€321,500 | +65.2% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €493,031 | €814,531 | +€321,500 | +65.2% |
| Amounts payable within one year | 42/48 | €1,678,978 | €1,656,352 | -€22,626 | -1.3% |
| Financial debts | 43 | €250,000 | €250,000 | = | 0.0% |
| Credit institutions | 430/8 | €250,000 | €250,000 | = | 0.0% |
| Trade debts | 44 | €815,935 | €672,858 | -€143,077 | -17.5% |
| Suppliers | 440/4 | €815,935 | €672,858 | -€143,077 | -17.5% |
| Advances received on contracts in progress | 46 | €278,998 | €355,250 | +€76,252 | +27.3% |
| Taxes, remuneration and social security | 45 | €4,081 | €17,164 | +€13,083 | +320.6% |
| Taxes | 450/3 | €2,031 | €13,381 | +€11,350 | +558.8% |
| Remuneration and social security | 454/9 | €2,050 | €3,783 | +€1,733 | +84.5% |
| Other amounts payable | 47/48 | €329,965 | €361,081 | +€31,116 | +9.4% |
| Remuneration, social security and pensions | 62 | €5,418 | €13,320 | +€7,902 | +145.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,767 | €3,622 | -€145 | -3.8% |
| Other operating charges | 640/8 | €198,404 | €16,427 | -€181,977 | -91.7% |
| Gross operating margin | 9900 | €261,742 | €75,410 | -€186,331 | -71.2% |
| Operating profit (loss) | 9901 | €54,153 | €42,041 | -€12,112 | -22.4% |
| Financial income | 75/76B | €993 | €0 | -€993 | -100.0% |
| Recurring financial income | 75 | €993 | €0 | -€993 | -100.0% |
| Financial charges | 65/66B | €33,409 | €14,894 | -€18,514 | -55.4% |
| Recurring financial charges | 65 | €33,409 | €14,894 | -€18,514 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €21,738 | €27,147 | +€5,409 | +24.9% |
| Income taxes | 67/77 | €7,029 | €141 | -€6,888 | -98.0% |
| Profit (loss) for the period | 9904 | €14,709 | €27,006 | +€12,297 | +83.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,709 | €27,006 | +€12,297 | +83.6% |
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 2 October 2026 via checked.be.