Mechanicus: what changed
Two fiscal 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.
Mechanicus
Largest movements
- Cash +€70,302
up €70,302 (+183.6%), from €38,295 to €108,597
mainly Net result for the year (+€57,832) and Receivables within one year (+€44,018)
- Receivables within one year -€44,018
down €44,018 (-32.8%), from €134,251 to €90,233
of which Trade receivables: -€55,313
- Profit (loss) carried forward +€57,832
up €57,832 (+64.4%), from €89,844 to €147,676
- Tax, wage and social debts -€21,825
down €21,825 (-39.2%), from €55,640 to €33,815
of which Taxes: -€15,608
- Other debts -€7,083
down €7,083 (-36.6%), from €19,352 to €12,269
- Gross operating margin -€39,984
down €39,984 (-35.0%), from €114,401 to €74,417
- Taxes -€8,930
down €8,930 (-37.9%), from €23,587 to €14,657
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 | €174,164 | €203,228 | +€29,065 | +16.7% |
| Fixed assets | 21/28 | €1,365 | €3,088 | +€1,723 | +126.2% |
| Tangible fixed assets | 22/27 | €1,365 | €3,088 | +€1,723 | +126.2% |
| Plant, machinery and equipment | 23 | €1,365 | €3,088 | +€1,723 | +126.2% |
| Current assets | 29/58 | €172,799 | €200,140 | +€27,341 | +15.8% |
| Amounts receivable within one year | 40/41 | €134,251 | €90,233 | -€44,018 | -32.8% |
| Trade receivables | 40 | €134,187 | €78,874 | -€55,313 | -41.2% |
| Other amounts receivable | 41 | €64 | €11,359 | +€11,296 | +17682.5% |
| Cash at bank and in hand | 54/58 | €38,295 | €108,597 | +€70,302 | +183.6% |
| Deferred charges and accrued income | 490/1 | €252 | €1,309 | +€1,057 | +419.6% |
| Total equity and liabilities | 10/49 | €174,164 | €203,228 | +€29,065 | +16.7% |
| Equity | 10/15 | €94,844 | €152,676 | +€57,832 | +61.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,844 | €147,676 | +€57,832 | +64.4% |
| Amounts payable | 17/49 | €79,319 | €50,552 | -€28,767 | -36.3% |
| Amounts payable within one year | 42/48 | €79,319 | €50,552 | -€28,767 | -36.3% |
| Trade debts | 44 | €4,327 | €4,468 | +€141 | +3.3% |
| Suppliers | 440/4 | €4,327 | €4,468 | +€141 | +3.3% |
| Taxes, remuneration and social security | 45 | €55,640 | €33,815 | -€21,825 | -39.2% |
| Taxes | 450/3 | €49,423 | €33,815 | -€15,608 | -31.6% |
| Remuneration and social security | 454/9 | €6,217 | - | -€6,217 | |
| Other amounts payable | 47/48 | €19,352 | €12,269 | -€7,083 | -36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96 | €507 | +€411 | +428.1% |
| Other operating charges | 640/8 | €82 | €244 | +€162 | +198.9% |
| Gross operating margin | 9900 | €114,401 | €74,417 | -€39,984 | -35.0% |
| Operating profit (loss) | 9901 | €114,224 | €73,666 | -€40,558 | -35.5% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €793 | €1,193 | +€400 | +50.5% |
| Recurring financial charges | 65 | €793 | €1,193 | +€400 | +50.5% |
| Profit (loss) for the period before taxes | 9903 | €113,431 | €72,489 | -€40,942 | -36.1% |
| Income taxes | 67/77 | €23,587 | €14,657 | -€8,930 | -37.9% |
| Profit (loss) for the period | 9904 | €89,844 | €57,832 | -€32,012 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €89,844 | €57,832 | -€32,012 | -35.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.