MEKANIEK SAM: 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.
MEKANIEK SAM
Largest movements
- Cash +€40,348
up €40,348 (+364%), from €11,087 to €51,435
mainly Net result for the year (+€14,532) and Receivables within one year (+€13,915)
- Receivables within one year -€13,915
down €13,915 (-40.8%), from €34,144 to €20,229
of which Other amounts receivable: -€7,500
- Tangible fixed assets -€12,723
down €12,723 (-36.8%), from €34,616 to €21,893
of which Plant, machinery and equipment: -€8,495
- Stocks and contracts -€9,280
down €9,280 (-85.6%), from €10,840 to €1,560
- Profit (loss) carried forward +€14,532
up €14,532 (+69.3%), from €20,973 to €35,505
- Debts after one year -€7,754
down €7,754 (-30.9%), from €25,094 to €17,340
- Other debts -€6,367
down €6,367 (-34.6%), from €18,406 to €12,038
- Trade debts +€2,412
up €2,412 (+22.8%), from €10,588 to €13,000
- Tax, wage and social debts +€1,261
up €1,261 (+22.0%), from €5,719 to €6,980
of which Remuneration and social security: +€2,302
- Gross operating margin +€21,259
up €21,259 (+161%), from €13,210 to €34,468
- Taxes +€2,738
new in 2025: €2,738
- Other operating charges +€608
up €608 (+25.1%), from €2,427 to €3,035
- Financial charges -€394
down €394 (-20.4%), from €1,930 to €1,535
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.
Derived cash bridge
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 | €90,687 | €95,117 | +€4,430 | +4.9% |
| Fixed assets | 21/28 | €34,616 | €21,893 | -€12,723 | -36.8% |
| Tangible fixed assets | 22/27 | €34,616 | €21,893 | -€12,723 | -36.8% |
| Plant, machinery and equipment | 23 | €19,523 | €11,028 | -€8,495 | -43.5% |
| Furniture and vehicles | 24 | €13,786 | €9,717 | -€4,070 | -29.5% |
| Other tangible fixed assets | 26 | €1,307 | €1,149 | -€158 | -12.1% |
| Current assets | 29/58 | €56,071 | €73,224 | +€17,152 | +30.6% |
| Stocks and contracts in progress | 3 | €10,840 | €1,560 | -€9,280 | -85.6% |
| Stocks | 30/36 | €10,840 | €1,560 | -€9,280 | -85.6% |
| Amounts receivable within one year | 40/41 | €34,144 | €20,229 | -€13,915 | -40.8% |
| Trade receivables | 40 | €26,314 | €19,899 | -€6,415 | -24.4% |
| Other amounts receivable | 41 | €7,830 | €330 | -€7,500 | -95.8% |
| Cash at bank and in hand | 54/58 | €11,087 | €51,435 | +€40,348 | +364% |
| Total equity and liabilities | 10/49 | €90,687 | €95,117 | +€4,430 | +4.9% |
| Equity | 10/15 | €23,473 | €38,005 | +€14,532 | +61.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,973 | €35,505 | +€14,532 | +69.3% |
| Amounts payable | 17/49 | €67,214 | €57,112 | -€10,102 | -15.0% |
| Amounts payable after more than one year | 17 | €25,094 | €17,340 | -€7,754 | -30.9% |
| Financial debts | 170/4 | €25,094 | €17,340 | -€7,754 | -30.9% |
| Amounts payable within one year | 42/48 | €42,120 | €39,772 | -€2,348 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €7,407 | €7,754 | +€347 | +4.7% |
| Trade debts | 44 | €10,588 | €13,000 | +€2,412 | +22.8% |
| Suppliers | 440/4 | €10,588 | €13,000 | +€2,412 | +22.8% |
| Taxes, remuneration and social security | 45 | €5,719 | €6,980 | +€1,261 | +22.0% |
| Taxes | 450/3 | €5,719 | €4,678 | -€1,041 | -18.2% |
| Remuneration and social security | 454/9 | - | €2,302 | +€2,302 | |
| Other amounts payable | 47/48 | €18,406 | €12,038 | -€6,367 | -34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,611 | €12,723 | +€112 | +0.9% |
| Other operating charges | 640/8 | €2,427 | €3,035 | +€608 | +25.1% |
| Gross operating margin | 9900 | €13,210 | €34,468 | +€21,259 | +161% |
| Operating profit (loss) | 9901 | -€1,828 | €18,711 | +€20,539 | |
| Financial income | 75/76B | €0 | €94 | +€94 | +313,700% |
| Recurring financial income | 75 | €0 | €94 | +€94 | +313,700% |
| Financial charges | 65/66B | €1,930 | €1,535 | -€394 | -20.4% |
| Recurring financial charges | 65 | €1,930 | €1,535 | -€394 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,757 | €17,270 | +€21,027 | |
| Income taxes | 67/77 | - | €2,738 | +€2,738 | |
| Profit (loss) for the period | 9904 | -€3,757 | €14,532 | +€18,289 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,757 | €14,532 | +€18,289 |
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 17 October 2026 via checked.be.