MECOBEN: 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.
What changed
MECOBEN
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€494,918
2024 · €190,945+€303,974
Equity
€17.4m
2024 · €16.9m+€494,918
Cash
€114,274
2024 · €54,309+€59,965
Balance sheet total
€18.7m
2024 · €17.7m+€952,954
Largest movements
Assets
- Current investments +€2.8m
up €2.8m (+81.4%), from €3.4m to €6.2m
- Receivables within one year -€1.1m
down €1.1m (-61.8%), from €1.7m to €653,076
of which Other amounts receivable: -€1.1m
- Financial fixed assets -€824,617
down €824,617 (-6.6%), from €12.4m to €11.6m
of which Affiliated companies: -€824,562
Equity and liabilities
- Reserves +€494,918
up €494,918 (+14.0%), from €3.5m to €4.0m
of which Distributable reserves: +€584,390
- Other debts +€453,511
up €453,511 (+191.3%), from €237,012 to €690,524
Income statement
- Financial income +€291,864
up €291,864 (+591.0%), from €49,388 to €341,252
- Turnover +€44,140
up €44,140 (+7.0%), from €627,336 to €671,476
- Staff costs +€22,820
up €22,820 (+12.3%), from €186,141 to €208,962
- Goods and materials -€18,182
down €18,182 (-28.5%), from €63,880 to €45,698
- Services and other goods +€15,247
up €15,247 (+19.5%), from €78,326 to €93,573
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.
Result 2024
€190,945
Turnover
+€44,140
Other operating income
+€629
Goods and materials
+€18,182
Services and other goods
-€15,247
Staff costs
-€22,820
Depreciation
-€646
Other operating charges
+€211
Financial income
+€291,864
Financial charges
-€604
Taxes
-€11,735
Result 2025
€494,918
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.
From operations
+€2.0m
Investment
-€2.0m
Financing
€0
Cash 2024
€54,309
From operations (derived)
+€2.0m
Net result for the year
+€494,918
Depreciation
+€29,842
Receivables within one year
+€1.1m
Deferred charges and accrued income
-€11,727
Provisions
-€21,018
Trade debts
+€19,236
Tax, wage and social debts
-€2,739
Other debts
+€453,511
Accrued charges and deferred income
+€9,046
Investment (derived)
-€2.0m
Investment in fixed assets (net)
+€791,744
Current investments
-€2.8m
Cash 2025
€114,274
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,733,763 | €18,686,717 | +€952,954 | +5.4% |
| Fixed assets | 21/28 | €12,519,756 | €11,698,170 | -€821,586 | -6.6% |
| Tangible fixed assets | 22/27 | €92,411 | €95,442 | +€3,032 | +3.3% |
| Plant, machinery and equipment | 23 | €2,248 | €1,449 | -€799 | -35.5% |
| Furniture and vehicles | 24 | €90,163 | €93,993 | +€3,831 | +4.2% |
| Financial fixed assets | 28 | €12,427,345 | €11,602,728 | -€824,617 | -6.6% |
| Affiliated companies | 280/1 | €12,427,290 | €11,602,728 | -€824,562 | -6.6% |
| Participating interests | 280 | €12,277,290 | €10,777,728 | -€1.5m | -12.2% |
| Amounts receivable | 281 | €150,000 | €825,000 | +€675,000 | +450.0% |
| Other financial fixed assets | 284/8 | €55 | €0 | -€55 | -100.0% |
| Amounts receivable and cash guarantees | 285/8 | €55 | €0 | -€55 | -100.0% |
| Current assets | 29/58 | €5,214,007 | €6,988,547 | +€1.8m | +34.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,710,421 | €653,076 | -€1.1m | -61.8% |
| Trade receivables | 40 | €236,410 | €241,893 | +€5,484 | +2.3% |
| Other amounts receivable | 41 | €1,474,011 | €411,183 | -€1.1m | -72.1% |
| Current investments | 50/53 | €3,390,610 | €6,150,804 | +€2.8m | +81.4% |
| Other investments | 51/53 | €3,390,610 | €6,150,804 | +€2.8m | +81.4% |
| Cash at bank and in hand | 54/58 | €54,309 | €114,274 | +€59,965 | +110.4% |
| Deferred charges and accrued income | 490/1 | €58,667 | €70,393 | +€11,727 | +20.0% |
| Total equity and liabilities | 10/49 | €17,733,763 | €18,686,717 | +€952,954 | +5.4% |
| Equity | 10/15 | €16,873,141 | €17,368,059 | +€494,918 | +2.9% |
| Contributions | 10/11 | €13,332,170 | €13,332,170 | = | 0.0% |
| Reserves | 13 | €3,540,970 | €4,035,889 | +€494,918 | +14.0% |
| Non-distributable reserves | 130/1 | €89,471 | €0 | -€89,471 | -100.0% |
| Reserves not available under the articles | 1311 | €89,471 | €0 | -€89,471 | -100.0% |
| Distributable reserves | 133 | €3,451,499 | €4,035,889 | +€584,390 | +16.9% |
| Provisions and deferred taxes | 16 | €532,373 | €511,355 | -€21,018 | -3.9% |
| Provisions for liabilities and charges | 160/5 | €532,373 | €511,355 | -€21,018 | -3.9% |
| Other liabilities and charges | 164/5 | €532,373 | €511,355 | -€21,018 | -3.9% |
| Amounts payable | 17/49 | €328,249 | €807,303 | +€479,054 | +145.9% |
| Amounts payable within one year | 42/48 | €325,527 | €795,535 | +€470,008 | +144.4% |
| Trade debts | 44 | €23,588 | €42,824 | +€19,236 | +81.6% |
| Suppliers | 440/4 | €23,588 | €42,824 | +€19,236 | +81.6% |
| Taxes, remuneration and social security | 45 | €64,927 | €62,187 | -€2,739 | -4.2% |
| Taxes | 450/3 | €32,764 | €17,825 | -€14,939 | -45.6% |
| Remuneration and social security | 454/9 | €32,162 | €44,362 | +€12,200 | +37.9% |
| Other amounts payable | 47/48 | €237,012 | €690,524 | +€453,511 | +191.3% |
| Accrued charges and deferred income | 492/3 | €2,722 | €11,768 | +€9,046 | +332.3% |
| Operating income | 70/76A | €630,603 | €675,372 | +€44,769 | +7.1% |
| Turnover | 70 | €627,336 | €671,476 | +€44,140 | +7.0% |
| Other operating income | 74 | €3,267 | €3,895 | +€629 | +19.2% |
| Operating charges | 60/66A | €359,499 | €379,818 | +€20,319 | +5.7% |
| Goods for resale, raw materials and consumables | 60 | €63,880 | €45,698 | -€18,182 | -28.5% |
| Purchases | 600/8 | €63,880 | €45,698 | -€18,182 | -28.5% |
| Services and other goods | 61 | €78,326 | €93,573 | +€15,247 | +19.5% |
| Remuneration, social security and pensions | 62 | €186,141 | €208,962 | +€22,820 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,196 | €29,842 | +€646 | +2.2% |
| Other operating charges | 640/8 | €1,955 | €1,743 | -€211 | -10.8% |
| Operating profit (loss) | 9901 | €271,104 | €295,554 | +€24,449 | +9.0% |
| Financial income | 75/76B | €49,388 | €341,252 | +€291,864 | +591.0% |
| Recurring financial income | 75 | €49,388 | €341,252 | +€291,864 | +591.0% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €49,354 | €195,089 | +€145,735 | +295.3% |
| Other financial income | 752/9 | €34 | €146,163 | +€146,128 | +425657.9% |
| Financial charges | 65/66B | €64,344 | €64,948 | +€604 | +0.9% |
| Recurring financial charges | 65 | €64,344 | €64,948 | +€604 | +0.9% |
| Debt charges | 650 | €64,344 | €64,739 | +€395 | +0.6% |
| Other financial charges | 652/9 | €0 | €209 | +€209 | |
| Profit (loss) for the period before taxes | 9903 | €256,148 | €571,857 | +€315,709 | +123.3% |
| Income taxes | 67/77 | €65,203 | €76,939 | +€11,735 | +18.0% |
| Taxes | 670/3 | €65,215 | €76,939 | +€11,724 | +18.0% |
| Tax adjustments and reversals of tax provisions | 77 | €11 | €0 | -€11 | -100.0% |
| Profit (loss) for the period | 9904 | €190,945 | €494,918 | +€303,974 | +159.2% |
| Profit (loss) for the period to be appropriated | 9905 | €190,945 | €494,918 | +€303,974 | +159.2% |
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 11 October 2026 via checked.be.