Mecla: 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.
Mecla
Largest movements
- Stocks and contracts +€13,583
up €13,583 (+13.6%), from €99,941 to €113,524
- Tangible fixed assets -€7,791
down €7,791 (-53.5%), from €14,572 to €6,781
of which Other tangible fixed assets: -€6,220
- Profit (loss) carried forward +€34,864
up €34,864 (+21.8%), from €160,188 to €195,052
- Short-term financial debts -€34,189
down €34,189 (-62.0%), from €55,135 to €20,945
- Other debts +€23,960
up €23,960 (+159.7%), from €15,000 to €38,960
- Debts after one year -€13,808
down €13,808 (-100.0%), from €13,808 to €0
- Trade debts -€13,585
down €13,585 (-9.1%), from €150,093 to €136,507
- Gross operating margin +€9,243
up €9,243 (+8.6%), from €107,617 to €116,860
- Staff costs +€2,527
up €2,527 (+4.6%), from €54,934 to €57,461
- Taxes +€1,784
up €1,784 (+17.0%), from €10,485 to €12,269
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 | €497,183 | €502,903 | +€5,721 | +1.2% |
| Fixed assets | 21/28 | €14,609 | €6,818 | -€7,791 | -53.3% |
| Tangible fixed assets | 22/27 | €14,572 | €6,781 | -€7,791 | -53.5% |
| Furniture and vehicles | 24 | €4,531 | €2,960 | -€1,571 | -34.7% |
| Other tangible fixed assets | 26 | €10,041 | €3,821 | -€6,220 | -61.9% |
| Financial fixed assets | 28 | €37 | €37 | = | 0.0% |
| Current assets | 29/58 | €482,573 | €496,085 | +€13,512 | +2.8% |
| Stocks and contracts in progress | 3 | €99,941 | €113,524 | +€13,583 | +13.6% |
| Stocks | 30/36 | €99,941 | €113,524 | +€13,583 | +13.6% |
| Amounts receivable within one year | 40/41 | €261,278 | €258,286 | -€2,992 | -1.1% |
| Trade receivables | 40 | €1,243 | €4,380 | +€3,137 | +252.3% |
| Other amounts receivable | 41 | €260,034 | €253,906 | -€6,129 | -2.4% |
| Current investments | 50/53 | €124 | €124 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €59,034 | €62,458 | +€3,424 | +5.8% |
| Deferred charges and accrued income | 490/1 | €62,196 | €61,694 | -€503 | -0.8% |
| Total equity and liabilities | 10/49 | €497,183 | €502,903 | +€5,721 | +1.2% |
| Equity | 10/15 | €248,873 | €283,737 | +€34,864 | +14.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €26,685 | €26,685 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €20,485 | €20,485 | = | 0.0% |
| Profit (loss) carried forward | 14 | €160,188 | €195,052 | +€34,864 | +21.8% |
| Amounts payable | 17/49 | €248,310 | €219,166 | -€29,144 | -11.7% |
| Amounts payable after more than one year | 17 | €13,808 | €0 | -€13,808 | -100.0% |
| Financial debts | 170/4 | €13,808 | €0 | -€13,808 | -100.0% |
| Amounts payable within one year | 42/48 | €230,633 | €215,992 | -€14,641 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €2,463 | €1,240 | -€1,222 | -49.6% |
| Financial debts | 43 | €55,135 | €20,945 | -€34,189 | -62.0% |
| Credit institutions | 430/8 | €55,135 | €20,945 | -€34,189 | -62.0% |
| Trade debts | 44 | €150,093 | €136,507 | -€13,585 | -9.1% |
| Suppliers | 440/4 | €150,093 | €136,507 | -€13,585 | -9.1% |
| Advances received on contracts in progress | 46 | - | €762 | +€762 | |
| Taxes, remuneration and social security | 45 | €7,943 | €17,576 | +€9,634 | +121.3% |
| Taxes | 450/3 | €483 | €8,764 | +€8,281 | +1715.7% |
| Remuneration and social security | 454/9 | €7,460 | €8,813 | +€1,353 | +18.1% |
| Other amounts payable | 47/48 | €15,000 | €38,960 | +€23,960 | +159.7% |
| Accrued charges and deferred income | 492/3 | €3,870 | €3,174 | -€696 | -18.0% |
| Remuneration, social security and pensions | 62 | €54,934 | €57,461 | +€2,527 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,819 | €9,559 | -€260 | -2.7% |
| Other operating charges | 640/8 | €823 | €819 | -€3 | -0.4% |
| Gross operating margin | 9900 | €107,617 | €116,860 | +€9,243 | +8.6% |
| Operating profit (loss) | 9901 | €42,041 | €49,020 | +€6,979 | +16.6% |
| Financial charges | 65/66B | €1,228 | €1,887 | +€659 | +53.7% |
| Recurring financial charges | 65 | €1,228 | €1,887 | +€659 | +53.7% |
| Profit (loss) for the period before taxes | 9903 | €40,813 | €47,133 | +€6,320 | +15.5% |
| Income taxes | 67/77 | €10,485 | €12,269 | +€1,784 | +17.0% |
| Profit (loss) for the period | 9904 | €30,328 | €34,864 | +€4,536 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,328 | €34,864 | +€4,536 | +15.0% |
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 29 September 2026 via checked.be.