MECANIQUECAR: 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.
MECANIQUECAR
Largest movements
- Cash +€17,663
up €17,663 (+1,001%), from €1,765 to €19,428
mainly Depreciation (+€18,038) and Net result for the year (+€10,826)
- Tangible fixed assets +€12,175
up €12,175 (+8.4%), from €145,713 to €157,888
of which Furniture and vehicles: +€25,409
- Stocks and contracts +€8,043
up €8,043 (+14.1%), from €57,154 to €65,197
- Receivables within one year -€7,934
down €7,934 (-37.5%), from €21,164 to €13,230
of which Trade receivables: -€10,289
- Profit (loss) carried forward +€10,826
up €10,826 (+3.4%), from -€318,710 to -€307,884
- Trade debts +€7,622
up €7,622 (+19.2%), from €39,680 to €47,302
- Current portion of long-term debt +€6,564
up €6,564 (+42.7%), from €15,356 to €21,921
- Debts after one year +€4,145
up €4,145 (+1.0%), from €416,981 to €421,126
of which Other amounts payable: +€4,145
- Gross operating margin +€7,372
up €7,372 (+18.3%), from €40,349 to €47,721
- Depreciation +€4,404
up €4,404 (+32.3%), from €13,635 to €18,038
- Staff costs +€2,446
up €2,446 (+56.1%), from €4,359 to €6,805
- Financial charges +€1,228
up €1,228 (+24.4%), from €5,025 to €6,253
- Other operating charges +€549
up €549 (+11.2%), from €4,892 to €5,440
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 | €248,716 | €277,741 | +€29,025 | +11.7% |
| Fixed assets | 21/28 | €167,330 | €179,505 | +€12,175 | +7.3% |
| Tangible fixed assets | 22/27 | €145,713 | €157,888 | +€12,175 | +8.4% |
| Land and buildings | 22 | €143,846 | €130,747 | -€13,099 | -9.1% |
| Plant, machinery and equipment | 23 | €270 | €135 | -€135 | -50.0% |
| Furniture and vehicles | 24 | €1,597 | €27,006 | +€25,409 | +1,591% |
| Financial fixed assets | 28 | €21,617 | €21,617 | = | 0.0% |
| Current assets | 29/58 | €81,385 | €98,236 | +€16,851 | +20.7% |
| Stocks and contracts in progress | 3 | €57,154 | €65,197 | +€8,043 | +14.1% |
| Stocks | 30/36 | €57,154 | €65,197 | +€8,043 | +14.1% |
| Amounts receivable within one year | 40/41 | €21,164 | €13,230 | -€7,934 | -37.5% |
| Trade receivables | 40 | €21,164 | €10,876 | -€10,289 | -48.6% |
| Other amounts receivable | 41 | - | €2,355 | +€2,355 | |
| Cash at bank and in hand | 54/58 | €1,765 | €19,428 | +€17,663 | +1,001% |
| Deferred charges and accrued income | 490/1 | €1,302 | €381 | -€920 | -70.7% |
| Total equity and liabilities | 10/49 | €248,716 | €277,741 | +€29,025 | +11.7% |
| Equity | 10/15 | -€298,250 | -€287,424 | +€10,826 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€318,710 | -€307,884 | +€10,826 | +3.4% |
| Amounts payable | 17/49 | €546,966 | €565,165 | +€18,199 | +3.3% |
| Amounts payable after more than one year | 17 | €416,981 | €421,126 | +€4,145 | +1.0% |
| Financial debts | 170/4 | €350,000 | €350,000 | = | 0.0% |
| Other amounts payable | 178/9 | €66,981 | €71,126 | +€4,145 | +6.2% |
| Amounts payable within one year | 42/48 | €129,985 | €144,039 | +€14,054 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €15,356 | €21,921 | +€6,564 | +42.7% |
| Trade debts | 44 | €39,680 | €47,302 | +€7,622 | +19.2% |
| Suppliers | 440/4 | €39,680 | €47,302 | +€7,622 | +19.2% |
| Taxes, remuneration and social security | 45 | €408 | €2,363 | +€1,954 | +479% |
| Taxes | 450/3 | €408 | €363 | -€46 | -11.2% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €74,540 | €72,454 | -€2,086 | -2.8% |
| Remuneration, social security and pensions | 62 | €4,359 | €6,805 | +€2,446 | +56.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,635 | €18,038 | +€4,404 | +32.3% |
| Other operating charges | 640/8 | €4,892 | €5,440 | +€549 | +11.2% |
| Gross operating margin | 9900 | €40,349 | €47,721 | +€7,372 | +18.3% |
| Operating profit (loss) | 9901 | €17,464 | €17,437 | -€27 | -0.2% |
| Financial income | 75/76B | €2 | €20 | +€17 | +704% |
| Recurring financial income | 75 | €2 | €20 | +€17 | +704% |
| Financial charges | 65/66B | €5,025 | €6,253 | +€1,228 | +24.4% |
| Recurring financial charges | 65 | €5,025 | €6,253 | +€1,228 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | €12,442 | €11,204 | -€1,238 | -9.9% |
| Income taxes | 67/77 | €280 | €378 | +€98 | +35.0% |
| Profit (loss) for the period | 9904 | €12,162 | €10,826 | -€1,336 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,162 | €10,826 | -€1,336 | -11.0% |
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 28 October 2026 via checked.be.