MECAPARTS: 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.
MECAPARTS
Largest movements
- Receivables within one year +€42,729
up €42,729 (+101.4%), from €42,132 to €84,861
of which Trade receivables: +€42,729
- Cash -€14,869
down €14,869 (-11.4%), from €130,528 to €115,659
mainly Contributions, distributions and other (-€90,829) and Receivables within one year (-€42,729)
- Trade debts +€17,771
up €17,771 (+39.3%), from €45,270 to €63,042
- Tax, wage and social debts +€7,625
up €7,625 (+110.4%), from €6,907 to €14,533
- Other debts +€2,463
up €2,463 (+2.7%), from €90,423 to €92,886
- Gross operating margin -€26,557
down €26,557 (-17.9%), from €148,258 to €121,701
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 | €172,660 | €200,519 | +€27,860 | +16.1% |
| Current assets | 29/58 | €172,660 | €200,519 | +€27,860 | +16.1% |
| Amounts receivable within one year | 40/41 | €42,132 | €84,861 | +€42,729 | +101.4% |
| Trade receivables | 40 | €32,181 | €74,910 | +€42,729 | +132.8% |
| Other amounts receivable | 41 | €9,951 | €9,951 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €130,528 | €115,659 | -€14,869 | -11.4% |
| Total equity and liabilities | 10/49 | €172,660 | €200,519 | +€27,860 | +16.1% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €152,200 | €180,059 | +€27,860 | +18.3% |
| Amounts payable after more than one year | 17 | €9,599 | €9,599 | = | 0.0% |
| Other amounts payable | 178/9 | €9,599 | €9,599 | = | 0.0% |
| Amounts payable within one year | 42/48 | €142,601 | €170,461 | +€27,860 | +19.5% |
| Trade debts | 44 | €45,270 | €63,042 | +€17,771 | +39.3% |
| Suppliers | 440/4 | €45,270 | €63,042 | +€17,771 | +39.3% |
| Taxes, remuneration and social security | 45 | €6,907 | €14,533 | +€7,625 | +110.4% |
| Taxes | 450/3 | €6,907 | €14,533 | +€7,625 | +110.4% |
| Other amounts payable | 47/48 | €90,423 | €92,886 | +€2,463 | +2.7% |
| Gross operating margin | 9900 | €148,258 | €121,701 | -€26,557 | -17.9% |
| Operating profit (loss) | 9901 | €148,258 | €121,701 | -€26,557 | -17.9% |
| Financial charges | 65/66B | €0 | €62 | +€62 | +124660.0% |
| Recurring financial charges | 65 | €0 | €62 | +€62 | +124660.0% |
| Profit (loss) for the period before taxes | 9903 | €148,258 | €121,639 | -€26,620 | -18.0% |
| Income taxes | 67/77 | €30,049 | €30,809 | +€760 | +2.5% |
| Profit (loss) for the period | 9904 | €118,209 | €90,829 | -€27,380 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €118,209 | €90,829 | -€27,380 | -23.2% |
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.