MECAPREC: 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.
MECAPREC
Largest movements
- Cash -€1,773
down €1,773 (-5.0%), from €35,817 to €34,043
mainly Net result for the year (-€1,168) and Deferred charges and accrued income (-€829)
- Deferred charges and accrued income +€829
new in 2025: €829
- Receivables within one year +€756
up €756 (+37.7%), from €2,004 to €2,760
of which Trade receivables: +€1,210
- Profit (loss) carried forward -€1,168
down €1,168 (-16.8%), from -€6,964 to -€8,132
- Gross operating margin -€15,975
down €15,975 (-93.5%), from €17,082 to €1,107
- Purchases and services -€4,796
no longer reported in 2025 (was €4,796)
- Turnover -€4,000
no longer reported in 2025 (was €4,000)
- Other operating charges +€1,351
up €1,351 (+393.1%), from €344 to €1,694
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 | €64,154 | €63,700 | -€454 | -0.7% |
| Fixed assets | 21/28 | €701 | €301 | -€400 | -57.0% |
| Tangible fixed assets | 22/27 | €701 | €301 | -€400 | -57.0% |
| Furniture and vehicles | 24 | €701 | €301 | -€400 | -57.0% |
| Current assets | 29/58 | €63,452 | €63,398 | -€54 | -0.1% |
| Amounts receivable within one year | 40/41 | €2,004 | €2,760 | +€756 | +37.7% |
| Trade receivables | 40 | - | €1,210 | +€1,210 | |
| Other amounts receivable | 41 | €2,004 | €1,550 | -€454 | -22.7% |
| Current investments | 50/53 | €25,632 | €25,766 | +€134 | +0.5% |
| Cash at bank and in hand | 54/58 | €35,817 | €34,043 | -€1,773 | -5.0% |
| Deferred charges and accrued income | 490/1 | - | €829 | +€829 | |
| Total equity and liabilities | 10/49 | €64,154 | €63,700 | -€454 | -0.7% |
| Equity | 10/15 | €13,487 | €12,319 | -€1,168 | -8.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,964 | -€8,132 | -€1,168 | -16.8% |
| Amounts payable | 17/49 | €50,666 | €51,381 | +€714 | +1.4% |
| Amounts payable within one year | 42/48 | €50,666 | €51,381 | +€714 | +1.4% |
| Trade debts | 44 | €255 | €494 | +€240 | +94.2% |
| Suppliers | 440/4 | €255 | €494 | +€240 | +94.2% |
| Other amounts payable | 47/48 | €50,412 | €50,886 | +€474 | +0.9% |
| Turnover | 70 | €4,000 | - | -€4,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €4,796 | - | -€4,796 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €400 | = | 0.0% |
| Other operating charges | 640/8 | €344 | €1,694 | +€1,351 | +393.1% |
| Gross operating margin | 9900 | €17,082 | €1,107 | -€15,975 | -93.5% |
| Operating profit (loss) | 9901 | €16,339 | -€987 | -€17,325 | |
| Financial income | 75/76B | €70 | €192 | +€122 | +173.5% |
| Recurring financial income | 75 | €70 | €192 | +€122 | +173.5% |
| Financial charges | 65/66B | €368 | €373 | +€5 | +1.2% |
| Recurring financial charges | 65 | €368 | €373 | +€5 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €16,040 | -€1,168 | -€17,208 | |
| Income taxes | 67/77 | €21 | - | -€21 | |
| Profit (loss) for the period | 9904 | €16,019 | -€1,168 | -€17,187 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,019 | -€1,168 | -€17,187 |
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 5 October 2026 via checked.be.