Mechanical Engineering and Optimal Design: 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 Engineering and Optimal Design
Largest movements
- Cash +€28,238
up €28,238 (+68.2%), from €41,409 to €69,647
mainly Net result for the year (+€26,678) and Receivables within one year (+€11,651)
- Receivables within one year -€11,651
down €11,651 (-18.1%), from €64,507 to €52,856
of which Trade receivables: -€18,593
- Tangible fixed assets +€2,309
up €2,309 (+159%), from €1,451 to €3,760
- Reserves +€28,000
up €28,000 (+31.1%), from €90,000 to €118,000
- Tax, wage and social debts -€10,223
down €10,223 (-77.3%), from €13,223 to €3,000
- Other debts +€3,618
up €3,618 (+282%), from €1,283 to €4,901
- Gross operating margin -€53,560
down €53,560 (-57.6%), from €92,964 to €39,404
- Taxes -€10,534
down €10,534 (-55.4%), from €19,025 to €8,491
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 | €112,601 | €132,428 | +€19,827 | +17.6% |
| Fixed assets | 21/28 | €6,451 | €8,760 | +€2,309 | +35.8% |
| Tangible fixed assets | 22/27 | €1,451 | €3,760 | +€2,309 | +159% |
| Furniture and vehicles | 24 | €1,451 | €3,760 | +€2,309 | +159% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €106,150 | €123,668 | +€17,518 | +16.5% |
| Amounts receivable within one year | 40/41 | €64,507 | €52,856 | -€11,651 | -18.1% |
| Trade receivables | 40 | €59,507 | €40,914 | -€18,593 | -31.2% |
| Other amounts receivable | 41 | €5,000 | €11,942 | +€6,942 | +139% |
| Cash at bank and in hand | 54/58 | €41,409 | €69,647 | +€28,238 | +68.2% |
| Deferred charges and accrued income | 490/1 | €233 | €1,165 | +€931 | +399% |
| Total equity and liabilities | 10/49 | €112,601 | €132,428 | +€19,827 | +17.6% |
| Equity | 10/15 | €94,972 | €121,649 | +€26,678 | +28.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €90,000 | €118,000 | +€28,000 | +31.1% |
| Distributable reserves | 133 | €90,000 | €118,000 | +€28,000 | +31.1% |
| Profit (loss) carried forward | 14 | €1,972 | €649 | -€1,322 | -67.1% |
| Amounts payable | 17/49 | €17,629 | €10,779 | -€6,851 | -38.9% |
| Amounts payable within one year | 42/48 | €16,512 | €9,721 | -€6,791 | -41.1% |
| Trade debts | 44 | €2,006 | €1,820 | -€186 | -9.3% |
| Suppliers | 440/4 | €2,006 | €1,820 | -€186 | -9.3% |
| Taxes, remuneration and social security | 45 | €13,223 | €3,000 | -€10,223 | -77.3% |
| Taxes | 450/3 | €13,223 | €3,000 | -€10,223 | -77.3% |
| Other amounts payable | 47/48 | €1,283 | €4,901 | +€3,618 | +282% |
| Accrued charges and deferred income | 492/3 | €1,117 | €1,058 | -€59 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,117 | €1,382 | +€265 | +23.7% |
| Other operating charges | 640/8 | €0 | €189 | +€189 | +157,475% |
| Gross operating margin | 9900 | €92,964 | €39,404 | -€53,560 | -57.6% |
| Operating profit (loss) | 9901 | €91,847 | €37,833 | -€54,014 | -58.8% |
| Financial income | 75/76B | - | €255 | +€255 | |
| Recurring financial income | 75 | - | €255 | +€255 | |
| Financial charges | 65/66B | €2,937 | €2,919 | -€17 | -0.6% |
| Recurring financial charges | 65 | €2,937 | €2,919 | -€17 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €88,911 | €35,168 | -€53,742 | -60.4% |
| Income taxes | 67/77 | €19,025 | €8,491 | -€10,534 | -55.4% |
| Profit (loss) for the period | 9904 | €69,886 | €26,678 | -€43,208 | -61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €69,886 | €26,678 | -€43,208 | -61.8% |
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 24 October 2026 via checked.be.