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MEKABIKE: 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.

What changed

MEKABIKE

BE 0761.925.991
NACE 95.314, Bodywork repair (including spraying and painting)
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€6,395
2023 · €7,740-€1,346
Equity
€11,691
2023 · €5,296+€6,395
Cash
€6,744
2023 · €6,405+€339
Balance sheet total
€58,424
2023 · €39,332+€19,093

Largest movements

2023 to 2024
Assets
  • Tangible fixed assets +€20,092

    up €20,092 (+96.2%), from €20,890 to €40,982

    of which Leasing and similar rights: +€23,951

  • Receivables within one year -€1,992

    down €1,992 (-37.3%), from €5,341 to €3,349

    of which Trade receivables: -€2,675

Equity and liabilities
  • Debts after one year +€7,039

    up €7,039 (+47.4%), from €14,844 to €21,882

  • Profit (loss) carried forward +€6,395

    up €6,395 (+2158.8%), from €296 to €6,691

  • Current portion of long-term debt +€3,948

    up €3,948 (+40.3%), from €9,789 to €13,736

  • Other debts +€3,331

    up €3,331 (+93.9%), from €3,548 to €6,879

  • Tax, wage and social debts -€2,514

    down €2,514 (-99.3%), from €2,532 to €18

    of which Remuneration and social security: -€1,500

Income statement
  • Gross operating margin +€3,330

    up €3,330 (+23.8%), from €14,022 to €17,352

  • Depreciation +€2,832

    up €2,832 (+80.1%), from €3,535 to €6,367

  • Taxes +€1,174

    up €1,174 (+341.5%), from €344 to €1,518

  • Financial charges +€376

    up €376 (+28.3%), from €1,329 to €1,705

  • Other operating charges +€200

    up €200 (+20.2%), from €988 to €1,188

From the 2023 result to the 2024 result

effect on the 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 2023 €7,740
Gross operating margin +€3,330
Staff costs +€129
Depreciation -€2,832
Other operating charges -€200
Other operating items -€225
Financial income +€2
Financial charges -€376
Taxes -€1,174
Result 2024 €6,395

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€15,812
Investment -€26,459
Financing +€10,986
Cash 2023 €6,405
Net result for the year +€6,395
Depreciation +€6,367
Stocks and contracts -€457
Receivables within one year +€1,992
Deferred charges and accrued income -€197
Trade debts +€895
Tax, wage and social debts -€2,514
Other debts +€3,331
Investment in fixed assets (net) -€26,459
Debts after one year +€7,039
Current portion of long-term debt +€3,948
Cash 2024 €6,744
Every line side by side 45 lines
Line Code 2023 2024 Change %
Total assets 20/58 €39,332 €58,424 +€19,093 +48.5%
Fixed assets 21/28 €21,048 €41,140 +€20,092 +95.5%
Tangible fixed assets 22/27 €20,890 €40,982 +€20,092 +96.2%
Plant, machinery and equipment 23 €18,318 €15,543 -€2,775 -15.1%
Furniture and vehicles 24 €2,572 €1,488 -€1,084 -42.2%
Leasing and similar rights 25 - €23,951 +€23,951
Financial fixed assets 28 €158 €158 = 0.0%
Current assets 29/58 €18,284 €17,285 -€999 -5.5%
Stocks and contracts in progress 3 €5,976 €6,433 +€457 +7.6%
Stocks 30/36 €5,976 €6,433 +€457 +7.6%
Amounts receivable within one year 40/41 €5,341 €3,349 -€1,992 -37.3%
Trade receivables 40 €5,341 €2,666 -€2,675 -50.1%
Other amounts receivable 41 - €683 +€683
Cash at bank and in hand 54/58 €6,405 €6,744 +€339 +5.3%
Deferred charges and accrued income 490/1 €562 €759 +€197 +35.0%
Total equity and liabilities 10/49 €39,332 €58,424 +€19,093 +48.5%
Equity 10/15 €5,296 €11,691 +€6,395 +120.7%
Contributions 10/11 €5,000 €5,000 = 0.0%
Profit (loss) carried forward 14 €296 €6,691 +€6,395 +2158.8%
Amounts payable 17/49 €34,036 €46,734 +€12,698 +37.3%
Amounts payable after more than one year 17 €14,844 €21,882 +€7,039 +47.4%
Financial debts 170/4 €14,844 €21,882 +€7,039 +47.4%
Amounts payable within one year 42/48 €19,192 €24,851 +€5,659 +29.5%
Current portion of amounts payable after more than one year 42 €9,789 €13,736 +€3,948 +40.3%
Trade debts 44 €3,323 €4,218 +€895 +26.9%
Suppliers 440/4 €3,323 €4,218 +€895 +26.9%
Taxes, remuneration and social security 45 €2,532 €18 -€2,514 -99.3%
Taxes 450/3 €1,032 €18 -€1,014 -98.2%
Remuneration and social security 454/9 €1,500 - -€1,500
Other amounts payable 47/48 €3,548 €6,879 +€3,331 +93.9%
Non-recurring operating income 76A - €110 +€110
Remuneration, social security and pensions 62 €188 €58 -€129 -68.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,535 €6,367 +€2,832 +80.1%
Other operating charges 640/8 €988 €1,188 +€200 +20.2%
Non-recurring operating charges 66A - €225 +€225
Gross operating margin 9900 €14,022 €17,352 +€3,330 +23.8%
Operating profit (loss) 9901 €9,310 €9,513 +€203 +2.2%
Financial income 75/76B €103 €105 +€2 +1.9%
Recurring financial income 75 €103 €105 +€2 +1.9%
Financial charges 65/66B €1,329 €1,705 +€376 +28.3%
Recurring financial charges 65 €1,329 €1,705 +€376 +28.3%
Profit (loss) for the period before taxes 9903 €8,084 €7,913 -€171 -2.1%
Income taxes 67/77 €344 €1,518 +€1,174 +341.5%
Profit (loss) for the period 9904 €7,740 €6,395 -€1,346 -17.4%
Profit (loss) for the period to be appropriated 9905 €7,740 €6,395 -€1,346 -17.4%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.