Mechanical Design Solutions: 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.
Mechanical Design Solutions
Largest movements
- Tangible fixed assets +€11,908
new in 2025: €11,908
- Receivables within one year -€11,146
down €11,146 (-45.7%), from €24,406 to €13,260
of which Trade receivables: -€11,650
- Cash +€9,806
up €9,806 (+19.2%), from €51,133 to €60,940
mainly Receivables within one year (+€11,146) and Net result for the year (+€6,865)
- Profit (loss) carried forward +€6,865
up €6,865 (+10.7%), from €64,042 to €70,907
- Tax, wage and social debts +€3,047
up €3,047 (+48.6%), from €6,271 to €9,319
- Gross operating margin -€14,892
down €14,892 (-35.2%), from €42,282 to €27,390
- Taxes -€5,293
down €5,293 (-59.1%), from €8,957 to €3,664
- Depreciation +€2,073
new in 2025: €2,073
- Financial charges -€1,262
down €1,262 (-58.6%), from €2,155 to €893
- Other operating charges +€725
new in 2025: €725
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 | €77,101 | €87,820 | +€10,719 | +13.9% |
| Fixed assets | 21/28 | - | €11,908 | +€11,908 | |
| Tangible fixed assets | 22/27 | - | €11,908 | +€11,908 | |
| Furniture and vehicles | 24 | - | €11,908 | +€11,908 | |
| Current assets | 29/58 | €77,101 | €75,912 | -€1,190 | -1.5% |
| Amounts receivable within one year | 40/41 | €24,406 | €13,260 | -€11,146 | -45.7% |
| Trade receivables | 40 | €21,306 | €9,656 | -€11,650 | -54.7% |
| Other amounts receivable | 41 | €3,099 | €3,604 | +€505 | +16.3% |
| Cash at bank and in hand | 54/58 | €51,133 | €60,940 | +€9,806 | +19.2% |
| Deferred charges and accrued income | 490/1 | €1,562 | €1,712 | +€150 | +9.6% |
| Total equity and liabilities | 10/49 | €77,101 | €87,820 | +€10,719 | +13.9% |
| Equity | 10/15 | €69,042 | €75,907 | +€6,865 | +9.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,042 | €70,907 | +€6,865 | +10.7% |
| Amounts payable | 17/49 | €8,060 | €11,913 | +€3,854 | +47.8% |
| Amounts payable within one year | 42/48 | €7,660 | €10,851 | +€3,191 | +41.7% |
| Trade debts | 44 | €1,389 | €1,532 | +€143 | +10.3% |
| Suppliers | 440/4 | €1,389 | €1,532 | +€143 | +10.3% |
| Taxes, remuneration and social security | 45 | €6,271 | €9,319 | +€3,047 | +48.6% |
| Taxes | 450/3 | €6,271 | €9,319 | +€3,047 | +48.6% |
| Accrued charges and deferred income | 492/3 | €399 | €1,062 | +€663 | +166.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,073 | +€2,073 | |
| Other operating charges | 640/8 | - | €725 | +€725 | |
| Non-recurring operating charges | 66A | - | €13,367 | +€13,367 | |
| Gross operating margin | 9900 | €42,282 | €27,390 | -€14,892 | -35.2% |
| Operating profit (loss) | 9901 | €42,282 | €11,224 | -€31,057 | -73.5% |
| Financial income | 75/76B | €99 | €198 | +€98 | +99.0% |
| Recurring financial income | 75 | €99 | €198 | +€98 | +99.0% |
| Financial charges | 65/66B | €2,155 | €893 | -€1,262 | -58.6% |
| Recurring financial charges | 65 | €2,155 | €893 | -€1,262 | -58.6% |
| Profit (loss) for the period before taxes | 9903 | €40,226 | €10,529 | -€29,697 | -73.8% |
| Income taxes | 67/77 | €8,957 | €3,664 | -€5,293 | -59.1% |
| Profit (loss) for the period | 9904 | €31,269 | €6,865 | -€24,404 | -78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,269 | €6,865 | -€24,404 | -78.0% |
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 11 October 2026 via checked.be.