MES TECHNIEK: 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.
MES TECHNIEK
Largest movements
- Receivables within one year +€24,214
up €24,214 (+95.5%), from €25,347 to €49,561
of which Trade receivables: +€22,025
- Tangible fixed assets +€5,082
up €5,082 (+42.4%), from €11,994 to €17,076
of which Furniture and vehicles: +€9,677
- Tax, wage and social debts +€20,042
up €20,042 (+301%), from €6,665 to €26,707
of which Remuneration and social security: +€13,300
- Current portion of long-term debt +€7,559
new in 2023: €7,559
- Trade debts +€4,151
up €4,151 (+42.6%), from €9,746 to €13,897
- Short-term financial debts -€2,577
no longer reported in 2023 (was €2,577)
- Gross operating margin -€12,376
down €12,376 (-34.1%), from €36,288 to €23,912
- Financial charges -€3,011
down €3,011 (-77.8%), from €3,869 to €858
- Depreciation +€2,772
up €2,772 (+62.4%), from €4,441 to €7,213
- Other operating charges +€2,118
up €2,118 (+28.9%), from €7,316 to €9,434
- Taxes +€957
up €957 (+16.1%), from €5,944 to €6,901
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,341 | €66,637 | +€29,296 | +78.5% |
| Fixed assets | 21/28 | €11,994 | €17,076 | +€5,082 | +42.4% |
| Tangible fixed assets | 22/27 | €11,994 | €17,076 | +€5,082 | +42.4% |
| Plant, machinery and equipment | 23 | €11,554 | €6,959 | -€4,595 | -39.8% |
| Furniture and vehicles | 24 | €440 | €10,117 | +€9,677 | +2,200% |
| Current assets | 29/58 | €25,347 | €49,561 | +€24,214 | +95.5% |
| Amounts receivable within one year | 40/41 | €25,347 | €49,561 | +€24,214 | +95.5% |
| Trade receivables | 40 | €22,662 | €44,687 | +€22,025 | +97.2% |
| Other amounts receivable | 41 | €2,685 | €4,874 | +€2,189 | +81.5% |
| Total equity and liabilities | 10/49 | €37,341 | €66,637 | +€29,296 | +78.5% |
| Equity | 10/15 | €18,030 | €18,151 | +€121 | +0.7% |
| Reserves | 13 | €18,030 | €18,151 | +€121 | +0.7% |
| Distributable reserves | 133 | €18,030 | €18,151 | +€121 | +0.7% |
| Amounts payable | 17/49 | €19,311 | €48,486 | +€29,175 | +151% |
| Amounts payable within one year | 42/48 | €19,311 | €48,486 | +€29,175 | +151% |
| Current portion of amounts payable after more than one year | 42 | - | €7,559 | +€7,559 | |
| Financial debts | 43 | €2,577 | - | -€2,577 | |
| Credit institutions | 430/8 | €2,577 | - | -€2,577 | |
| Trade debts | 44 | €9,746 | €13,897 | +€4,151 | +42.6% |
| Suppliers | 440/4 | €9,746 | €13,897 | +€4,151 | +42.6% |
| Advances received on contracts in progress | 46 | €322 | €323 | +€1 | +0.2% |
| Taxes, remuneration and social security | 45 | €6,665 | €26,707 | +€20,042 | +301% |
| Taxes | 450/3 | €6,665 | €13,407 | +€6,742 | +101% |
| Remuneration and social security | 454/9 | - | €13,300 | +€13,300 | |
| Remuneration, social security and pensions | 62 | €719 | - | -€719 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,441 | €7,213 | +€2,772 | +62.4% |
| Other operating charges | 640/8 | €7,316 | €9,434 | +€2,118 | +28.9% |
| Gross operating margin | 9900 | €36,288 | €23,912 | -€12,376 | -34.1% |
| Operating profit (loss) | 9901 | €23,812 | €7,265 | -€16,547 | -69.5% |
| Financial income | 75/76B | €1 | €615 | +€614 | +61,400% |
| Recurring financial income | 75 | €1 | €615 | +€614 | +61,400% |
| Financial charges | 65/66B | €3,869 | €858 | -€3,011 | -77.8% |
| Recurring financial charges | 65 | €3,869 | €858 | -€3,011 | -77.8% |
| Profit (loss) for the period before taxes | 9903 | €19,943 | €7,022 | -€12,921 | -64.8% |
| Income taxes | 67/77 | €5,944 | €6,901 | +€957 | +16.1% |
| Profit (loss) for the period | 9904 | €13,999 | €121 | -€13,878 | -99.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,999 | €121 | -€13,878 | -99.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.