MECOPLAS: 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.
MECOPLAS
Largest movements
- Cash +€130,457
up €130,457 (+46.0%), from €283,350 to €413,806
mainly Depreciation (+€113,925) and Receivables within one year (+€80,131)
- Tangible fixed assets -€110,595
down €110,595 (-25.4%), from €435,236 to €324,641
of which Plant, machinery and equipment: -€109,899
- Receivables within one year -€80,131
down €80,131 (-5.0%), from €1.6m to €1.5m
of which Other amounts receivable: -€46,956
- Stocks and contracts +€29,474
up €29,474 (+9.1%), from €323,839 to €353,313
- Trade debts -€38,090
down €38,090 (-28.0%), from €136,163 to €98,073
- Debts after one year -€36,000
down €36,000 (-27.9%), from €129,000 to €93,000
- Gross operating margin +€245,618
up €245,618 (+256.3%), from €95,827 to €341,445
- Staff costs +€59,497
up €59,497 (+35.1%), from €169,297 to €228,794
- Depreciation +€15,899
up €15,899 (+16.2%), from €98,026 to €113,925
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 | €2,670,012 | €2,640,205 | -€29,807 | -1.1% |
| Fixed assets | 21/28 | €435,236 | €324,641 | -€110,595 | -25.4% |
| Tangible fixed assets | 22/27 | €435,236 | €324,641 | -€110,595 | -25.4% |
| Land and buildings | 22 | €51,705 | €51,705 | = | 0.0% |
| Plant, machinery and equipment | 23 | €382,835 | €272,936 | -€109,899 | -28.7% |
| Furniture and vehicles | 24 | €696 | €0 | -€696 | -100.0% |
| Current assets | 29/58 | €2,234,776 | €2,315,564 | +€80,788 | +3.6% |
| Stocks and contracts in progress | 3 | €323,839 | €353,313 | +€29,474 | +9.1% |
| Stocks | 30/36 | €323,839 | €353,313 | +€29,474 | +9.1% |
| Amounts receivable within one year | 40/41 | €1,614,097 | €1,533,966 | -€80,131 | -5.0% |
| Trade receivables | 40 | €267,349 | €234,173 | -€33,176 | -12.4% |
| Other amounts receivable | 41 | €1,346,748 | €1,299,793 | -€46,956 | -3.5% |
| Cash at bank and in hand | 54/58 | €283,350 | €413,806 | +€130,457 | +46.0% |
| Deferred charges and accrued income | 490/1 | €13,490 | €14,480 | +€989 | +7.3% |
| Total equity and liabilities | 10/49 | €2,670,012 | €2,640,205 | -€29,807 | -1.1% |
| Equity | 10/15 | €2,351,379 | €2,348,444 | -€2,934 | -0.1% |
| 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 | €2,289,379 | €2,286,444 | -€2,934 | -0.1% |
| Non-distributable reserves | 130/1 | €11,899 | €11,899 | = | 0.0% |
| Legal reserve | 130 | €11,899 | €11,899 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,989 | €17,989 | = | 0.0% |
| Distributable reserves | 133 | €2,259,491 | €2,256,557 | -€2,934 | -0.1% |
| Amounts payable | 17/49 | €318,633 | €291,760 | -€26,873 | -8.4% |
| Amounts payable after more than one year | 17 | €129,000 | €93,000 | -€36,000 | -27.9% |
| Financial debts | 170/4 | €129,000 | €93,000 | -€36,000 | -27.9% |
| Amounts payable within one year | 42/48 | €189,622 | €175,200 | -€14,422 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €36,000 | €36,000 | = | 0.0% |
| Trade debts | 44 | €136,163 | €98,073 | -€38,090 | -28.0% |
| Suppliers | 440/4 | €136,163 | €98,073 | -€38,090 | -28.0% |
| Taxes, remuneration and social security | 45 | €10,075 | €33,683 | +€23,608 | +234.3% |
| Taxes | 450/3 | €0 | €11,841 | +€11,841 | |
| Remuneration and social security | 454/9 | €10,075 | €21,842 | +€11,767 | +116.8% |
| Other amounts payable | 47/48 | €7,385 | €7,444 | +€60 | +0.8% |
| Accrued charges and deferred income | 492/3 | €11 | €23,560 | +€23,549 | +222584.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €169,297 | €228,794 | +€59,497 | +35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,026 | €113,925 | +€15,899 | +16.2% |
| Other operating charges | 640/8 | €2,785 | €2,955 | +€169 | +6.1% |
| Gross operating margin | 9900 | €95,827 | €341,445 | +€245,618 | +256.3% |
| Operating profit (loss) | 9901 | -€174,281 | -€4,229 | +€170,052 | +97.6% |
| Financial income | 75/76B | €12,224 | €12,183 | -€41 | -0.3% |
| Recurring financial income | 75 | €12,224 | €12,183 | -€41 | -0.3% |
| Financial charges | 65/66B | €7,550 | €10,888 | +€3,338 | +44.2% |
| Recurring financial charges | 65 | €7,550 | €10,888 | +€3,338 | +44.2% |
| Profit (loss) for the period before taxes | 9903 | -€169,607 | -€2,934 | +€166,673 | +98.3% |
| Profit (loss) for the period | 9904 | -€169,607 | -€2,934 | +€166,673 | +98.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€169,607 | -€2,934 | +€166,673 | +98.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.