PHC MECACONSULT: 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.
PHC MECACONSULT
Largest movements
- Cash +€1,062
up €1,062 (+3.6%), from €29,347 to €30,409
mainly Net result for the year (+€3,032)
- Reserves +€3,032
up €3,032 (+12.2%), from €24,926 to €27,958
- Tax, wage and social debts -€1,869
down €1,869 (-54.3%), from €3,445 to €1,576
- Gross operating margin -€6,554
down €6,554 (-59.6%), from €10,992 to €4,438
- Taxes -€1,821
down €1,821 (-59.4%), from €3,065 to €1,244
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 | €31,662 | €32,744 | +€1,082 | +3.4% |
| Current assets | 29/58 | €31,662 | €32,744 | +€1,082 | +3.4% |
| Amounts receivable within one year | 40/41 | €2,315 | €2,335 | +€20 | +0.9% |
| Trade receivables | 40 | €2,315 | €2,315 | = | 0.0% |
| Other amounts receivable | 41 | - | €20 | +€20 | |
| Cash at bank and in hand | 54/58 | €29,347 | €30,409 | +€1,062 | +3.6% |
| Total equity and liabilities | 10/49 | €31,662 | €32,744 | +€1,082 | +3.4% |
| Equity | 10/15 | €27,926 | €30,958 | +€3,032 | +10.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €24,926 | €27,958 | +€3,032 | +12.2% |
| Distributable reserves | 133 | €24,926 | €27,958 | +€3,032 | +12.2% |
| Amounts payable | 17/49 | €3,736 | €1,786 | -€1,950 | -52.2% |
| Amounts payable within one year | 42/48 | €3,736 | €1,786 | -€1,950 | -52.2% |
| Trade debts | 44 | €292 | €210 | -€82 | -28.0% |
| Suppliers | 440/4 | €292 | €210 | -€82 | -28.0% |
| Taxes, remuneration and social security | 45 | €3,445 | €1,576 | -€1,869 | -54.3% |
| Taxes | 450/3 | €3,445 | €1,576 | -€1,869 | -54.3% |
| Gross operating margin | 9900 | €10,992 | €4,438 | -€6,554 | -59.6% |
| Operating profit (loss) | 9901 | €10,992 | €4,438 | -€6,554 | -59.6% |
| Financial charges | 65/66B | €161 | €162 | +€1 | +0.6% |
| Recurring financial charges | 65 | €161 | €162 | +€1 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €10,831 | €4,276 | -€6,555 | -60.5% |
| Income taxes | 67/77 | €3,065 | €1,244 | -€1,821 | -59.4% |
| Profit (loss) for the period | 9904 | €7,766 | €3,032 | -€4,733 | -61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,766 | €3,032 | -€4,733 | -61.0% |
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 18 October 2026 via checked.be.