PÔLE MECA TECH: what changed
Two fiscal 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.
PÔLE MECA TECH
Largest movements
- Stocks and contracts +€1.1m
up €1.1m (+60.9%), from €1.8m to €2.9m
- Receivables within one year +€280,478
up €280,478 (+15.2%), from €1.8m to €2.1m
of which Trade receivables: +€173,201
- Cash +€153,692
up €153,692 (+6.9%), from €2.2m to €2.4m
mainly Advances received (+€964,781) and Accrued charges and deferred income (+€539,096)
- Advances received +€964,781
up €964,781 (+344.6%), from €280,000 to €1.2m
- Accrued charges and deferred income +€539,096
up €539,096 (+14.9%), from €3.6m to €4.1m
- Trade debts -€82,295
down €82,295 (-47.1%), from €174,704 to €92,410
- Financial income -€27,025
down €27,025 (-51.2%), from €52,813 to €25,788
- Staff costs +€16,672
up €16,672 (+1.8%), from €923,765 to €940,436
- Taxes -€11,739
down €11,739 (-82.9%), from €14,167 to €2,428
- Gross operating margin -€11,673
down €11,673 (-1.2%), from €987,997 to €976,325
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.
Cash bridge derived
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 | €5,873,145 | €7,415,859 | +€1.5m | +26.3% |
| Fixed assets | 21/28 | €14,354 | €14,364 | +€9 | +0.1% |
| Financial fixed assets | 28 | €14,354 | €14,364 | +€9 | +0.1% |
| Current assets | 29/58 | €5,858,790 | €7,401,495 | +€1.5m | +26.3% |
| Stocks and contracts in progress | 3 | €1,777,096 | €2,859,339 | +€1.1m | +60.9% |
| Contracts in progress | 37 | €1,777,096 | €2,859,339 | +€1.1m | +60.9% |
| Amounts receivable within one year | 40/41 | €1,841,547 | €2,122,026 | +€280,478 | +15.2% |
| Trade receivables | 40 | €284,610 | €457,811 | +€173,201 | +60.9% |
| Other amounts receivable | 41 | €1,556,937 | €1,664,214 | +€107,277 | +6.9% |
| Cash at bank and in hand | 54/58 | €2,239,147 | €2,392,839 | +€153,692 | +6.9% |
| Deferred charges and accrued income | 490/1 | €1,000 | €27,292 | +€26,292 | +2629.2% |
| Total equity and liabilities | 10/49 | €5,873,145 | €7,415,859 | +€1.5m | +26.3% |
| Equity | 10/15 | €1,679,664 | €1,690,450 | +€10,786 | +0.6% |
| Reserves | 13 | €616,779 | €616,779 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,062,885 | €1,073,671 | +€10,786 | +1.0% |
| Provisions and deferred taxes | 16 | - | €40,000 | +€40,000 | |
| Provisions for liabilities and charges | 160/5 | - | €40,000 | +€40,000 | |
| Other liabilities and charges | 164/5 | - | €40,000 | +€40,000 | |
| Amounts payable | 17/49 | €4,193,480 | €5,685,409 | +€1.5m | +35.6% |
| Amounts payable within one year | 42/48 | €587,361 | €1,540,194 | +€952,832 | +162.2% |
| Trade debts | 44 | €174,704 | €92,410 | -€82,295 | -47.1% |
| Suppliers | 440/4 | €174,704 | €92,410 | -€82,295 | -47.1% |
| Advances received on contracts in progress | 46 | €280,000 | €1,244,781 | +€964,781 | +344.6% |
| Taxes, remuneration and social security | 45 | €132,657 | €203,003 | +€70,346 | +53.0% |
| Taxes | 450/3 | €11,189 | €47,116 | +€35,927 | +321.1% |
| Remuneration and social security | 454/9 | €121,468 | €155,887 | +€34,419 | +28.3% |
| Accrued charges and deferred income | 492/3 | €3,606,119 | €4,145,215 | +€539,096 | +14.9% |
| Remuneration, social security and pensions | 62 | €923,765 | €940,436 | +€16,672 | +1.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €225 | €6,922 | +€6,697 | +2971.3% |
| Other operating charges | 640/8 | €965 | €1,079 | +€114 | +11.8% |
| Gross operating margin | 9900 | €987,997 | €976,325 | -€11,673 | -1.2% |
| Operating profit (loss) | 9901 | €63,043 | -€12,112 | -€75,155 | |
| Financial income | 75/76B | €52,813 | €25,788 | -€27,025 | -51.2% |
| Recurring financial income | 75 | €52,813 | €25,788 | -€27,025 | -51.2% |
| Financial charges | 65/66B | €348 | €462 | +€114 | +32.9% |
| Recurring financial charges | 65 | €348 | €462 | +€114 | +32.9% |
| Profit (loss) for the period before taxes | 9903 | €115,509 | €13,214 | -€102,295 | -88.6% |
| Income taxes | 67/77 | €14,167 | €2,428 | -€11,739 | -82.9% |
| Profit (loss) for the period | 9904 | €101,342 | €10,786 | -€90,556 | -89.4% |
| Profit (loss) for the period to be appropriated | 9905 | €101,342 | €10,786 | -€90,556 | -89.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.