RANDOM MECHANICALS: 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.
RANDOM MECHANICALS
Largest movements
- Receivables within one year -€21,503
down €21,503 (-61.2%), from €35,108 to €13,605
of which Trade receivables: -€24,704
- Cash +€18,960
up €18,960 (+604%), from €3,141 to €22,101
mainly Receivables within one year (+€21,503) and Depreciation (+€8,621)
- Tangible fixed assets -€7,466
down €7,466 (-51.9%), from €14,380 to €6,914
of which Furniture and vehicles: -€4,839
- Deferred charges and accrued income -€2,196
down €2,196 (-80.3%), from €2,735 to €539
- Other debts -€8,942
down €8,942 (-86.2%), from €10,371 to €1,429
- Profit (loss) carried forward +€8,073
up €8,073 (+36.6%), from -€22,035 to -€13,962
- Trade debts -€6,608
down €6,608 (-59.2%), from €11,167 to €4,560
- Current portion of long-term debt -€4,475
down €4,475 (-49.1%), from €9,122 to €4,647
- Depreciation -€15,931
down €15,931 (-64.9%), from €24,552 to €8,621
- Gross operating margin -€7,421
down €7,421 (-26.3%), from €28,260 to €20,839
- Taxes -€3,158
down €3,158 (-92.1%), from €3,427 to €270
- Other operating charges +€2,906
up €2,906 (+227%), from €1,282 to €4,188
- Financial income +€1,053
up €1,053 (+5,089%), from €21 to €1,074
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 | €56,965 | €44,759 | -€12,205 | -21.4% |
| Fixed assets | 21/28 | €15,980 | €8,514 | -€7,466 | -46.7% |
| Tangible fixed assets | 22/27 | €14,380 | €6,914 | -€7,466 | -51.9% |
| Plant, machinery and equipment | 23 | €2,977 | €350 | -€2,627 | -88.2% |
| Furniture and vehicles | 24 | €11,403 | €6,564 | -€4,839 | -42.4% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €40,984 | €36,245 | -€4,739 | -11.6% |
| Amounts receivable within one year | 40/41 | €35,108 | €13,605 | -€21,503 | -61.2% |
| Trade receivables | 40 | €31,056 | €6,353 | -€24,704 | -79.5% |
| Other amounts receivable | 41 | €4,052 | €7,253 | +€3,201 | +79.0% |
| Cash at bank and in hand | 54/58 | €3,141 | €22,101 | +€18,960 | +604% |
| Deferred charges and accrued income | 490/1 | €2,735 | €539 | -€2,196 | -80.3% |
| Total equity and liabilities | 10/49 | €56,965 | €44,759 | -€12,205 | -21.4% |
| Equity | 10/15 | €19,938 | €28,011 | +€8,073 | +40.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €35,773 | €35,773 | = | 0.0% |
| Distributable reserves | 133 | €35,773 | €35,773 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,035 | -€13,962 | +€8,073 | +36.6% |
| Amounts payable | 17/49 | €37,026 | €16,748 | -€20,278 | -54.8% |
| Amounts payable within one year | 42/48 | €37,026 | €16,748 | -€20,278 | -54.8% |
| Current portion of amounts payable after more than one year | 42 | €9,122 | €4,647 | -€4,475 | -49.1% |
| Trade debts | 44 | €11,167 | €4,560 | -€6,608 | -59.2% |
| Suppliers | 440/4 | €11,167 | €4,560 | -€6,608 | -59.2% |
| Taxes, remuneration and social security | 45 | €6,366 | €6,113 | -€253 | -4.0% |
| Taxes | 450/3 | €6,366 | €5,813 | -€553 | -8.7% |
| Remuneration and social security | 454/9 | - | €300 | +€300 | |
| Other amounts payable | 47/48 | €10,371 | €1,429 | -€8,942 | -86.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,552 | €8,621 | -€15,931 | -64.9% |
| Other operating charges | 640/8 | €1,282 | €4,188 | +€2,906 | +227% |
| Gross operating margin | 9900 | €28,260 | €20,839 | -€7,421 | -26.3% |
| Operating profit (loss) | 9901 | €2,426 | €8,030 | +€5,604 | +231% |
| Financial income | 75/76B | €21 | €1,074 | +€1,053 | +5,089% |
| Recurring financial income | 75 | €21 | €1,074 | +€1,053 | +5,089% |
| Financial charges | 65/66B | €653 | €761 | +€109 | +16.6% |
| Recurring financial charges | 65 | €653 | €761 | +€109 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €1,794 | €8,342 | +€6,548 | +365% |
| Income taxes | 67/77 | €3,427 | €270 | -€3,158 | -92.1% |
| Profit (loss) for the period | 9904 | -€1,633 | €8,073 | +€9,706 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,633 | €8,073 | +€9,706 |
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 22 October 2026 via checked.be.