Mechanical Engineering Couck: 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 Couck
Largest movements
- Cash +€14,699
up €14,699 (+856.3%), from €1,717 to €16,415
mainly Depreciation (+€11,663) and Other debts (+€7,408)
- Tangible fixed assets -€11,663
down €11,663 (-38.0%), from €30,703 to €19,041
- Receivables within one year +€680
up €680 (+9.5%), from €7,132 to €7,812
of which Other amounts receivable: +€4,273
- Current portion of long-term debt -€10,020
no longer reported in 2025 (was €10,020)
- Other debts +€7,408
up €7,408 (+389.9%), from €1,900 to €9,308
- Reserves +€6,261
up €6,261 (+47.8%), from €13,111 to €19,372
- Trade debts +€2,629
up €2,629 (+57.4%), from €4,578 to €7,207
- Tax, wage and social debts -€2,535
down €2,535 (-47.3%), from €5,354 to €2,819
- Gross operating margin -€16,742
down €16,742 (-44.5%), from €37,619 to €20,877
- Depreciation -€5,064
down €5,064 (-30.3%), from €16,726 to €11,663
- Taxes -€2,532
down €2,532 (-49.2%), from €5,150 to €2,618
- Financial income +€1,309
up €1,309 (+133574.5%), from €1 to €1,310
- Financial charges -€991
down €991 (-55.2%), from €1,793 to €803
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 | €39,964 | €43,707 | +€3,743 | +9.4% |
| Fixed assets | 21/28 | €30,703 | €19,041 | -€11,663 | -38.0% |
| Tangible fixed assets | 22/27 | €30,703 | €19,041 | -€11,663 | -38.0% |
| Furniture and vehicles | 24 | €30,703 | €19,041 | -€11,663 | -38.0% |
| Current assets | 29/58 | €9,261 | €24,666 | +€15,405 | +166.4% |
| Amounts receivable within one year | 40/41 | €7,132 | €7,812 | +€680 | +9.5% |
| Trade receivables | 40 | €3,959 | €365 | -€3,593 | -90.8% |
| Other amounts receivable | 41 | €3,174 | €7,446 | +€4,273 | +134.6% |
| Cash at bank and in hand | 54/58 | €1,717 | €16,415 | +€14,699 | +856.3% |
| Deferred charges and accrued income | 490/1 | €412 | €439 | +€27 | +6.6% |
| Total equity and liabilities | 10/49 | €39,964 | €43,707 | +€3,743 | +9.4% |
| Equity | 10/15 | €18,111 | €24,372 | +€6,261 | +34.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €13,111 | €19,372 | +€6,261 | +47.8% |
| Distributable reserves | 133 | €13,111 | €19,372 | +€6,261 | +47.8% |
| Amounts payable | 17/49 | €21,853 | €19,334 | -€2,518 | -11.5% |
| Amounts payable within one year | 42/48 | €21,853 | €19,334 | -€2,518 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €10,020 | - | -€10,020 | |
| Trade debts | 44 | €4,578 | €7,207 | +€2,629 | +57.4% |
| Suppliers | 440/4 | €4,578 | €7,207 | +€2,629 | +57.4% |
| Taxes, remuneration and social security | 45 | €5,354 | €2,819 | -€2,535 | -47.3% |
| Taxes | 450/3 | €5,354 | €2,819 | -€2,535 | -47.3% |
| Other amounts payable | 47/48 | €1,900 | €9,308 | +€7,408 | +389.9% |
| Remuneration, social security and pensions | 62 | €166 | - | -€166 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,726 | €11,663 | -€5,064 | -30.3% |
| Other operating charges | 640/8 | €674 | €843 | +€169 | +25.1% |
| Gross operating margin | 9900 | €37,619 | €20,877 | -€16,742 | -44.5% |
| Operating profit (loss) | 9901 | €20,053 | €8,372 | -€11,682 | -58.3% |
| Financial income | 75/76B | €1 | €1,310 | +€1,309 | +133574.5% |
| Recurring financial income | 75 | €1 | €1,310 | +€1,309 | +133574.5% |
| Financial charges | 65/66B | €1,793 | €803 | -€991 | -55.2% |
| Recurring financial charges | 65 | €1,793 | €803 | -€991 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | €18,261 | €8,879 | -€9,382 | -51.4% |
| Income taxes | 67/77 | €5,150 | €2,618 | -€2,532 | -49.2% |
| Profit (loss) for the period | 9904 | €13,111 | €6,261 | -€6,850 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,111 | €6,261 | -€6,850 | -52.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.