SJC3D Méca: 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.
SJC3D Méca
Largest movements
- Receivables within one year -€147,229
down €147,229 (-41.9%), from €350,989 to €203,760
of which Trade receivables: -€118,069
- Cash +€110,203
up €110,203 (+137%), from €80,685 to €190,888
mainly Receivables within one year (+€147,229) and Net result for the year (+€97,675)
- Current investments -€77,104
no longer reported in 2025 (was €77,104)
- Tangible fixed assets +€34,517
up €34,517 (+28.6%), from €120,605 to €155,122
of which Leasing and similar rights: +€34,286
- Other debts -€236,000
no longer reported in 2025 (was €236,000)
- Profit (loss) carried forward +€97,675
up €97,675 (+113,575%), from €86 to €97,761
- Current portion of long-term debt +€26,567
up €26,567 (+155%), from €17,090 to €43,657
- Debts after one year +€23,696
up €23,696 (+61.8%), from €38,337 to €62,033
- Trade debts +€22,891
up €22,891 (+12.8%), from €178,163 to €201,054
- Gross operating margin -€103,850
down €103,850 (-8.4%), from €1.2m to €1.1m
- Staff costs +€14,181
up €14,181 (+1.5%), from €921,287 to €935,468
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 | €650,765 | €566,126 | -€84,639 | -13.0% |
| Fixed assets | 21/28 | €120,605 | €155,122 | +€34,517 | +28.6% |
| Tangible fixed assets | 22/27 | €120,605 | €155,122 | +€34,517 | +28.6% |
| Land and buildings | 22 | €15,209 | €12,686 | -€2,522 | -16.6% |
| Plant, machinery and equipment | 23 | €43,878 | €36,453 | -€7,425 | -16.9% |
| Furniture and vehicles | 24 | €17,491 | €27,669 | +€10,178 | +58.2% |
| Leasing and similar rights | 25 | €44,028 | €78,314 | +€34,286 | +77.9% |
| Current assets | 29/58 | €530,160 | €411,005 | -€119,156 | -22.5% |
| Stocks and contracts in progress | 3 | €5,124 | €5,325 | +€201 | +3.9% |
| Stocks | 30/36 | €5,124 | €5,325 | +€201 | +3.9% |
| Amounts receivable within one year | 40/41 | €350,989 | €203,760 | -€147,229 | -41.9% |
| Trade receivables | 40 | €301,284 | €183,215 | -€118,069 | -39.2% |
| Other amounts receivable | 41 | €49,705 | €20,545 | -€29,160 | -58.7% |
| Current investments | 50/53 | €77,104 | - | -€77,104 | |
| Cash at bank and in hand | 54/58 | €80,685 | €190,888 | +€110,203 | +137% |
| Deferred charges and accrued income | 490/1 | €16,258 | €11,032 | -€5,226 | -32.1% |
| Total equity and liabilities | 10/49 | €650,765 | €566,126 | -€84,639 | -13.0% |
| Equity | 10/15 | €40,086 | €137,761 | +€97,675 | +244% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86 | €97,761 | +€97,675 | +113,575% |
| Amounts payable | 17/49 | €610,679 | €428,366 | -€182,313 | -29.9% |
| Amounts payable after more than one year | 17 | €38,337 | €62,033 | +€23,696 | +61.8% |
| Financial debts | 170/4 | €38,337 | €62,033 | +€23,696 | +61.8% |
| Amounts payable within one year | 42/48 | €572,342 | €366,333 | -€206,010 | -36.0% |
| Current portion of amounts payable after more than one year | 42 | €17,090 | €43,657 | +€26,567 | +155% |
| Trade debts | 44 | €178,163 | €201,054 | +€22,891 | +12.8% |
| Suppliers | 440/4 | €178,163 | €201,054 | +€22,891 | +12.8% |
| Taxes, remuneration and social security | 45 | €141,090 | €121,622 | -€19,467 | -13.8% |
| Taxes | 450/3 | €59,182 | €39,977 | -€19,205 | -32.5% |
| Remuneration and social security | 454/9 | €81,908 | €81,645 | -€262 | -0.3% |
| Other amounts payable | 47/48 | €236,000 | - | -€236,000 | |
| Non-recurring operating income | 76A | €6,175 | €12,172 | +€5,997 | +97.1% |
| Remuneration, social security and pensions | 62 | €921,287 | €935,468 | +€14,181 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,885 | €47,633 | +€6,749 | +16.5% |
| Other operating charges | 640/8 | €1,882 | €2,078 | +€195 | +10.4% |
| Gross operating margin | 9900 | €1,242,443 | €1,138,593 | -€103,850 | -8.4% |
| Operating profit (loss) | 9901 | €278,389 | €153,415 | -€124,975 | -44.9% |
| Financial income | 75/76B | €6,119 | €1,317 | -€4,802 | -78.5% |
| Recurring financial income | 75 | €6,119 | €1,317 | -€4,802 | -78.5% |
| Financial charges | 65/66B | €5,136 | €7,080 | +€1,944 | +37.9% |
| Recurring financial charges | 65 | €5,136 | €7,080 | +€1,944 | +37.9% |
| Profit (loss) for the period before taxes | 9903 | €279,373 | €147,652 | -€131,721 | -47.1% |
| Income taxes | 67/77 | €59,182 | €49,977 | -€9,205 | -15.6% |
| Profit (loss) for the period | 9904 | €220,190 | €97,675 | -€122,516 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €220,190 | €97,675 | -€122,516 | -55.6% |
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 26 October 2026 via checked.be.