MECHANESYS: 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.
MECHANESYS
Largest movements
- Tangible fixed assets +€41,379
up €41,379 (+377%), from €10,977 to €52,356
- Receivables within one year +€38,366
up €38,366 (+15.8%), from €242,521 to €280,886
of which Trade receivables: +€37,489
- Stocks and contracts -€17,838
no longer reported in 2025 (was €17,838)
- Cash -€7,356
down €7,356 (-2.9%), from €254,140 to €246,784
mainly Contributions, distributions and other (-€60,000) and Investment in fixed assets (net) (-€56,601)
- Other debts +€60,000
new in 2025: €60,000
- Trade debts -€11,534
down €11,534 (-20.7%), from €55,769 to €44,235
- Profit (loss) carried forward +€9,141
up €9,141 (+2.0%), from €459,001 to €468,142
- Depreciation +€6,642
up €6,642 (+256%), from €2,590 to €9,232
- Gross operating margin -€5,974
down €5,974 (-3.7%), from €163,619 to €157,645
- Taxes -€4,316
down €4,316 (-16.8%), from €25,679 to €21,363
- Staff costs -€2,516
down €2,516 (-4.2%), from €59,705 to €57,189
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 | €540,648 | €601,380 | +€60,732 | +11.2% |
| Fixed assets | 21/28 | €26,149 | €73,518 | +€47,369 | +181% |
| Tangible fixed assets | 22/27 | €10,977 | €52,356 | +€41,379 | +377% |
| Furniture and vehicles | 24 | €10,977 | €52,356 | +€41,379 | +377% |
| Financial fixed assets | 28 | €15,172 | €21,162 | +€5,990 | +39.5% |
| Current assets | 29/58 | €514,499 | €527,862 | +€13,363 | +2.6% |
| Stocks and contracts in progress | 3 | €17,838 | - | -€17,838 | |
| Stocks | 30/36 | €17,838 | - | -€17,838 | |
| Amounts receivable within one year | 40/41 | €242,521 | €280,886 | +€38,366 | +15.8% |
| Trade receivables | 40 | €209,615 | €247,104 | +€37,489 | +17.9% |
| Other amounts receivable | 41 | €32,906 | €33,782 | +€877 | +2.7% |
| Cash at bank and in hand | 54/58 | €254,140 | €246,784 | -€7,356 | -2.9% |
| Deferred charges and accrued income | 490/1 | - | €191 | +€191 | |
| Total equity and liabilities | 10/49 | €540,648 | €601,380 | +€60,732 | +11.2% |
| Equity | 10/15 | €479,461 | €488,602 | +€9,141 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €459,001 | €468,142 | +€9,141 | +2.0% |
| Amounts payable | 17/49 | €61,187 | €112,778 | +€51,591 | +84.3% |
| Amounts payable within one year | 42/48 | €61,187 | €112,778 | +€51,591 | +84.3% |
| Trade debts | 44 | €55,769 | €44,235 | -€11,534 | -20.7% |
| Suppliers | 440/4 | €55,769 | €44,235 | -€11,534 | -20.7% |
| Taxes, remuneration and social security | 45 | €5,418 | €8,543 | +€3,125 | +57.7% |
| Taxes | 450/3 | - | €4,408 | +€4,408 | |
| Remuneration and social security | 454/9 | €5,418 | €4,135 | -€1,283 | -23.7% |
| Other amounts payable | 47/48 | - | €60,000 | +€60,000 | |
| Remuneration, social security and pensions | 62 | €59,705 | €57,189 | -€2,516 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,590 | €9,232 | +€6,642 | +256% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €163,619 | €157,645 | -€5,974 | -3.7% |
| Operating profit (loss) | 9901 | €100,940 | €90,837 | -€10,103 | -10.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €300 | €333 | +€33 | +11.2% |
| Recurring financial charges | 65 | €300 | €333 | +€33 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €100,641 | €90,504 | -€10,137 | -10.1% |
| Income taxes | 67/77 | €25,679 | €21,363 | -€4,316 | -16.8% |
| Profit (loss) for the period | 9904 | €74,962 | €69,141 | -€5,820 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €74,962 | €69,141 | -€5,820 | -7.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.