MECATRONIC: 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.
MECATRONIC
Largest movements
- Stocks and contracts +€146,700
up €146,700 (+3260.0%), from €4,500 to €151,200
- Receivables within one year +€118,968
up €118,968 (+116.8%), from €101,878 to €220,846
of which Trade receivables: +€118,850
- Tangible fixed assets -€32,776
down €32,776 (-51.7%), from €63,397 to €30,622
of which Furniture and vehicles: -€29,479
- Cash -€15,997
down €15,997 (-100.0%), from €15,997 to €0
mainly Stocks and contracts (-€146,700) and Receivables within one year (-€118,968)
- Short-term financial debts +€151,775
up €151,775, from €0 to €151,775
- Trade debts +€76,483
up €76,483 (+179.2%), from €42,672 to €119,156
- Debts after one year -€22,603
down €22,603 (-53.9%), from €41,919 to €19,315
- Tax, wage and social debts +€14,197
up €14,197 (+79.2%), from €17,937 to €32,134
of which Taxes: +€14,306
- Profit (loss) carried forward +€11,151
up €11,151 (+22.8%), from €48,941 to €60,092
- Gross operating margin -€21,090
down €21,090 (-26.9%), from €78,516 to €57,427
- Taxes -€7,778
down €7,778 (-66.6%), from €11,670 to €3,893
- Financial charges +€5,218
up €5,218 (+173.3%), from €3,011 to €8,229
- Depreciation +€1,264
up €1,264 (+4.0%), from €31,512 to €32,776
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 | €186,420 | €405,586 | +€219,166 | +117.6% |
| Fixed assets | 21/28 | €63,397 | €30,622 | -€32,776 | -51.7% |
| Tangible fixed assets | 22/27 | €63,397 | €30,622 | -€32,776 | -51.7% |
| Plant, machinery and equipment | 23 | €6,137 | €3,060 | -€3,077 | -50.1% |
| Furniture and vehicles | 24 | €56,266 | €26,787 | -€29,479 | -52.4% |
| Other tangible fixed assets | 26 | €994 | €774 | -€220 | -22.1% |
| Current assets | 29/58 | €123,023 | €374,964 | +€251,942 | +204.8% |
| Stocks and contracts in progress | 3 | €4,500 | €151,200 | +€146,700 | +3260.0% |
| Stocks | 30/36 | €4,500 | €151,200 | +€146,700 | +3260.0% |
| Amounts receivable within one year | 40/41 | €101,878 | €220,846 | +€118,968 | +116.8% |
| Trade receivables | 40 | €101,640 | €220,490 | +€118,850 | +116.9% |
| Other amounts receivable | 41 | €238 | €356 | +€118 | +49.4% |
| Cash at bank and in hand | 54/58 | €15,997 | €0 | -€15,997 | -100.0% |
| Deferred charges and accrued income | 490/1 | €648 | €2,918 | +€2,270 | +350.3% |
| Total equity and liabilities | 10/49 | €186,420 | €405,586 | +€219,166 | +117.6% |
| Equity | 10/15 | €54,941 | €66,092 | +€11,151 | +20.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,941 | €60,092 | +€11,151 | +22.8% |
| Amounts payable | 17/49 | €131,479 | €339,494 | +€208,015 | +158.2% |
| Amounts payable after more than one year | 17 | €41,919 | €19,315 | -€22,603 | -53.9% |
| Financial debts | 170/4 | €41,919 | €19,315 | -€22,603 | -53.9% |
| Amounts payable within one year | 42/48 | €89,560 | €320,179 | +€230,618 | +257.5% |
| Current portion of amounts payable after more than one year | 42 | €28,115 | €17,115 | -€11,000 | -39.1% |
| Financial debts | 43 | €0 | €151,775 | +€151,775 | |
| Credit institutions | 430/8 | €0 | €151,775 | +€151,775 | |
| Trade debts | 44 | €42,672 | €119,156 | +€76,483 | +179.2% |
| Suppliers | 440/4 | €42,672 | €119,156 | +€76,483 | +179.2% |
| Taxes, remuneration and social security | 45 | €17,937 | €32,134 | +€14,197 | +79.2% |
| Taxes | 450/3 | €14,550 | €28,856 | +€14,306 | +98.3% |
| Remuneration and social security | 454/9 | €3,387 | €3,277 | -€109 | -3.2% |
| Other amounts payable | 47/48 | €836 | €0 | -€836 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,512 | €32,776 | +€1,264 | +4.0% |
| Other operating charges | 640/8 | €1,106 | €1,378 | +€272 | +24.6% |
| Gross operating margin | 9900 | €78,516 | €57,427 | -€21,090 | -26.9% |
| Operating profit (loss) | 9901 | €45,899 | €23,273 | -€22,626 | -49.3% |
| Financial income | 75/76B | €155 | €0 | -€155 | -100.0% |
| Recurring financial income | 75 | €155 | €0 | -€155 | -100.0% |
| Financial charges | 65/66B | €3,011 | €8,229 | +€5,218 | +173.3% |
| Recurring financial charges | 65 | €3,011 | €8,229 | +€5,218 | +173.3% |
| Profit (loss) for the period before taxes | 9903 | €43,044 | €15,044 | -€28,000 | -65.1% |
| Income taxes | 67/77 | €11,670 | €3,893 | -€7,778 | -66.6% |
| Profit (loss) for the period | 9904 | €31,373 | €11,151 | -€20,222 | -64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,373 | €11,151 | -€20,222 | -64.5% |
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 4 October 2026 via checked.be.