Mechanical Maintenance & 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 Maintenance & Design
Largest movements
- Cash +€56,261
up €56,261 (+37.0%), from €151,957 to €208,218
mainly Other debts (+€40,684) and Net result for the year (+€28,908)
- Tangible fixed assets -€5,781
down €5,781 (-35.4%), from €16,319 to €10,538
- Other debts +€40,684
up €40,684 (+1,275%), from €3,190 to €43,874
- Accrued charges and deferred income +€26,400
up €26,400, from €0 to €26,400
- Reserves -€21,092
down €21,092 (-13.1%), from €160,934 to €139,841
- Trade debts +€3,681
up €3,681 (+423%), from €871 to €4,552
- Tax, wage and social debts +€2,553
up €2,553 (+18.7%), from €13,628 to €16,181
of which Taxes: +€2,553
- Gross operating margin -€11,886
down €11,886 (-20.8%), from €57,024 to €45,139
- Depreciation -€3,839
down €3,839 (-38.6%), from €9,954 to €6,114
- Taxes -€1,912
down €1,912 (-18.8%), from €10,154 to €8,242
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 | €198,622 | €250,848 | +€52,226 | +26.3% |
| Fixed assets | 21/28 | €16,652 | €10,538 | -€6,114 | -36.7% |
| Intangible fixed assets | 21 | €333 | €0 | -€333 | -100% |
| Tangible fixed assets | 22/27 | €16,319 | €10,538 | -€5,781 | -35.4% |
| Plant, machinery and equipment | 23 | €16,319 | €10,538 | -€5,781 | -35.4% |
| Current assets | 29/58 | €181,970 | €240,310 | +€58,340 | +32.1% |
| Amounts receivable within one year | 40/41 | €24,147 | €26,161 | +€2,014 | +8.3% |
| Trade receivables | 40 | €24,147 | €26,161 | +€2,014 | +8.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €151,957 | €208,218 | +€56,261 | +37.0% |
| Deferred charges and accrued income | 490/1 | €5,866 | €5,931 | +€65 | +1.1% |
| Total equity and liabilities | 10/49 | €198,622 | €250,848 | +€52,226 | +26.3% |
| Equity | 10/15 | €180,934 | €159,841 | -€21,092 | -11.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €160,934 | €139,841 | -€21,092 | -13.1% |
| Distributable reserves | 133 | €160,934 | €139,841 | -€21,092 | -13.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €17,688 | €91,007 | +€73,318 | +414% |
| Amounts payable within one year | 42/48 | €17,688 | €64,607 | +€46,918 | +265% |
| Trade debts | 44 | €871 | €4,552 | +€3,681 | +423% |
| Suppliers | 440/4 | €871 | €4,552 | +€3,681 | +423% |
| Taxes, remuneration and social security | 45 | €13,628 | €16,181 | +€2,553 | +18.7% |
| Taxes | 450/3 | €13,628 | €16,181 | +€2,553 | +18.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,190 | €43,874 | +€40,684 | +1,275% |
| Accrued charges and deferred income | 492/3 | €0 | €26,400 | +€26,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,954 | €6,114 | -€3,839 | -38.6% |
| Other operating charges | 640/8 | €1,187 | €1,387 | +€200 | +16.8% |
| Gross operating margin | 9900 | €57,024 | €45,139 | -€11,886 | -20.8% |
| Operating profit (loss) | 9901 | €45,883 | €37,637 | -€8,246 | -18.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €135 | €488 | +€354 | +263% |
| Recurring financial charges | 65 | €135 | €488 | +€354 | +263% |
| Profit (loss) for the period before taxes | 9903 | €45,749 | €37,149 | -€8,599 | -18.8% |
| Income taxes | 67/77 | €10,154 | €8,242 | -€1,912 | -18.8% |
| Profit (loss) for the period | 9904 | €35,595 | €28,908 | -€6,687 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,595 | €28,908 | -€6,687 | -18.8% |
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 17 October 2026 via checked.be.