OS MECA: 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.
OS MECA
Largest movements
- Cash +€11,555
up €11,555 (+12.5%), from €92,695 to €104,250
mainly Depreciation (+€25,464) and Net result for the year (+€12,429)
- Receivables within one year -€7,891
down €7,891 (-27.3%), from €28,862 to €20,971
of which Trade receivables: -€8,771
- Tangible fixed assets -€6,388
down €6,388 (-6.1%), from €105,487 to €99,099
of which Furniture and vehicles: -€23,806
- Debts after one year -€12,658
down €12,658 (-26.4%), from €47,967 to €35,309
- Profit (loss) carried forward +€12,429
up €12,429 (+8.5%), from €146,353 to €158,782
- Other debts -€2,275
no longer reported in 2025 (was €2,275)
- Turnover -€36,724
down €36,724 (-19.5%), from €188,750 to €152,026
- Purchases and services -€19,754
down €19,754 (-15.2%), from €129,940 to €110,186
- Gross operating margin -€15,324
down €15,324 (-25.3%), from €60,662 to €45,338
- Depreciation +€9,789
up €9,789 (+62.4%), from €15,675 to €25,464
- Taxes -€4,821
down €4,821 (-49.8%), from €9,682 to €4,861
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 | €227,044 | €224,320 | -€2,724 | -1.2% |
| Fixed assets | 21/28 | €105,487 | €99,099 | -€6,388 | -6.1% |
| Tangible fixed assets | 22/27 | €105,487 | €99,099 | -€6,388 | -6.1% |
| Plant, machinery and equipment | 23 | €2,497 | €1,643 | -€854 | -34.2% |
| Furniture and vehicles | 24 | €100,647 | €76,841 | -€23,806 | -23.7% |
| Other tangible fixed assets | 26 | €2,343 | €20,615 | +€18,272 | +780% |
| Current assets | 29/58 | €121,557 | €125,221 | +€3,664 | +3.0% |
| Amounts receivable within one year | 40/41 | €28,862 | €20,971 | -€7,891 | -27.3% |
| Trade receivables | 40 | €24,456 | €15,685 | -€8,771 | -35.9% |
| Other amounts receivable | 41 | €4,406 | €5,286 | +€880 | +20.0% |
| Cash at bank and in hand | 54/58 | €92,695 | €104,250 | +€11,555 | +12.5% |
| Total equity and liabilities | 10/49 | €227,044 | €224,320 | -€2,724 | -1.2% |
| Equity | 10/15 | €153,353 | €165,782 | +€12,429 | +8.1% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €146,353 | €158,782 | +€12,429 | +8.5% |
| Amounts payable | 17/49 | €73,691 | €58,538 | -€15,153 | -20.6% |
| Amounts payable after more than one year | 17 | €47,967 | €35,309 | -€12,658 | -26.4% |
| Financial debts | 170/4 | €47,967 | €35,309 | -€12,658 | -26.4% |
| Amounts payable within one year | 42/48 | €25,724 | €23,229 | -€2,495 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €12,130 | €12,658 | +€528 | +4.4% |
| Trade debts | 44 | €1,242 | €1,590 | +€348 | +28.0% |
| Suppliers | 440/4 | €1,242 | €1,590 | +€348 | +28.0% |
| Taxes, remuneration and social security | 45 | €10,077 | €8,981 | -€1,096 | -10.9% |
| Taxes | 450/3 | €10,077 | €8,981 | -€1,096 | -10.9% |
| Other amounts payable | 47/48 | €2,275 | - | -€2,275 | |
| Turnover | 70 | €188,750 | €152,026 | -€36,724 | -19.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €129,940 | €110,186 | -€19,754 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,675 | €25,464 | +€9,789 | +62.4% |
| Other operating charges | 640/8 | - | €53 | +€53 | |
| Gross operating margin | 9900 | €60,662 | €45,338 | -€15,324 | -25.3% |
| Operating profit (loss) | 9901 | €44,987 | €19,821 | -€25,166 | -55.9% |
| Financial charges | 65/66B | €1,334 | €2,531 | +€1,197 | +89.7% |
| Recurring financial charges | 65 | €1,334 | €2,531 | +€1,197 | +89.7% |
| Profit (loss) for the period before taxes | 9903 | €43,653 | €17,290 | -€26,363 | -60.4% |
| Income taxes | 67/77 | €9,682 | €4,861 | -€4,821 | -49.8% |
| Profit (loss) for the period | 9904 | €33,971 | €12,429 | -€21,542 | -63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,971 | €12,429 | -€21,542 | -63.4% |
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 23 October 2026 via checked.be.