MEKADRAMA: 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.
MEKADRAMA
Largest movements
- Cash -€31,430
down €31,430 (-81.2%), from €38,684 to €7,254
mainly Stocks and contracts (-€28,228) and Trade debts (-€11,166)
- Stocks and contracts +€28,228
up €28,228 (+15.1%), from €186,780 to €215,008
of which Contracts in progress: +€24,917
- Receivables within one year -€7,683
down €7,683 (-68.0%), from €11,302 to €3,618
- Trade debts -€11,166
down €11,166 (-30.3%), from €36,898 to €25,733
- Tax, wage and social debts -€8,992
down €8,992 (-83.9%), from €10,718 to €1,726
- Other debts +€8,774
up €8,774 (+15.8%), from €55,390 to €64,165
- Gross operating margin +€12,446
up €12,446 (+249%), from €5,002 to €17,448
- Financial charges +€3,436
up €3,436 (+155%), from €2,218 to €5,654
- Depreciation +€756
up €756 (+242%), from €313 to €1,069
- Other operating charges +€288
up €288 (+48.8%), from €590 to €878
- Taxes -€245
no longer reported in 2023 (was €245)
From the 2022 result to the 2023 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.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €240,083 | €228,129 | -€11,954 | -5.0% |
| Fixed assets | 21/28 | €3,317 | €2,248 | -€1,069 | -32.2% |
| Tangible fixed assets | 22/27 | €3,317 | €2,248 | -€1,069 | -32.2% |
| Furniture and vehicles | 24 | €3,317 | €2,248 | -€1,069 | -32.2% |
| Current assets | 29/58 | €236,766 | €225,881 | -€10,885 | -4.6% |
| Stocks and contracts in progress | 3 | €186,780 | €215,008 | +€28,228 | +15.1% |
| Stocks | 30/36 | €9,813 | €13,124 | +€3,311 | +33.7% |
| Contracts in progress | 37 | €176,967 | €201,884 | +€24,917 | +14.1% |
| Amounts receivable within one year | 40/41 | €11,302 | €3,618 | -€7,683 | -68.0% |
| Trade receivables | 40 | €11,302 | €3,618 | -€7,683 | -68.0% |
| Cash at bank and in hand | 54/58 | €38,684 | €7,254 | -€31,430 | -81.2% |
| Total equity and liabilities | 10/49 | €240,083 | €228,129 | -€11,954 | -5.0% |
| Equity | 10/15 | €12,076 | €11,505 | -€571 | -4.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €1,795 | €1,795 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,795 | €1,795 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,795 | €1,795 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,281 | €5,710 | -€571 | -9.1% |
| Amounts payable | 17/49 | €228,007 | €216,624 | -€11,383 | -5.0% |
| Amounts payable after more than one year | 17 | €125,000 | €125,000 | = | 0.0% |
| Financial debts | 170/4 | €125,000 | €125,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €103,007 | €91,624 | -€11,383 | -11.1% |
| Trade debts | 44 | €36,898 | €25,733 | -€11,166 | -30.3% |
| Suppliers | 440/4 | €36,898 | €25,733 | -€11,166 | -30.3% |
| Taxes, remuneration and social security | 45 | €10,718 | €1,726 | -€8,992 | -83.9% |
| Taxes | 450/3 | €10,718 | €1,726 | -€8,992 | -83.9% |
| Other amounts payable | 47/48 | €55,390 | €64,165 | +€8,774 | +15.8% |
| Remuneration, social security and pensions | 62 | €180 | - | -€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €313 | €1,069 | +€756 | +242% |
| Other operating charges | 640/8 | €590 | €878 | +€288 | +48.8% |
| Non-recurring operating charges | 66A | - | €10,419 | +€10,419 | |
| Gross operating margin | 9900 | €5,002 | €17,448 | +€12,446 | +249% |
| Operating profit (loss) | 9901 | €3,919 | €5,082 | +€1,163 | +29.7% |
| Financial income | 75/76B | €23 | €1 | -€22 | -95.5% |
| Recurring financial income | 75 | €23 | €1 | -€22 | -95.5% |
| Financial charges | 65/66B | €2,218 | €5,654 | +€3,436 | +155% |
| Recurring financial charges | 65 | €2,218 | €5,654 | +€3,436 | +155% |
| Profit (loss) for the period before taxes | 9903 | €1,723 | -€571 | -€2,294 | |
| Income taxes | 67/77 | €245 | - | -€245 | |
| Profit (loss) for the period | 9904 | €1,479 | -€571 | -€2,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,479 | -€571 | -€2,050 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.