Studio Mecaro: 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.
Studio Mecaro
Largest movements
- Receivables within one year +€25,148
up €25,148 (+664.1%), from €3,787 to €28,934
- Cash -€9,961
down €9,961 (-56.6%), from €17,590 to €7,630
mainly Receivables within one year (-€25,148) and Other debts (-€7,007)
- Financial fixed assets +€1,400
up €1,400, from €0 to €1,400
- Tangible fixed assets -€564
down €564 (-43.5%), from €1,297 to €733
of which Furniture and vehicles: -€864
- Profit (loss) carried forward +€19,131
up €19,131 (+25.6%), from -€74,732 to -€55,601
- Other debts -€7,007
down €7,007 (-12.5%), from €55,931 to €48,924
- Accrued charges and deferred income +€2,873
up €2,873, from €0 to €2,873
- Tax, wage and social debts +€1,808
up €1,808 (+7.1%), from €25,603 to €27,411
of which Taxes: +€1,868
- Trade debts -€782
down €782 (-5.6%), from €13,872 to €13,090
- Gross operating margin +€44,438
up €44,438 (+77.2%), from €57,547 to €101,985
- Other operating charges -€1,686
down €1,686 (-68.2%), from €2,473 to €787
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 | €22,674 | €38,697 | +€16,024 | +70.7% |
| Fixed assets | 21/28 | €1,297 | €2,133 | +€836 | +64.5% |
| Tangible fixed assets | 22/27 | €1,297 | €733 | -€564 | -43.5% |
| Furniture and vehicles | 24 | €1,297 | €433 | -€864 | -66.6% |
| Other tangible fixed assets | 26 | - | €300 | +€300 | |
| Financial fixed assets | 28 | €0 | €1,400 | +€1,400 | |
| Current assets | 29/58 | €21,377 | €36,564 | +€15,187 | +71.0% |
| Amounts receivable within one year | 40/41 | €3,787 | €28,934 | +€25,148 | +664.1% |
| Trade receivables | 40 | €3,787 | €28,934 | +€25,148 | +664.1% |
| Cash at bank and in hand | 54/58 | €17,590 | €7,630 | -€9,961 | -56.6% |
| Total equity and liabilities | 10/49 | €22,674 | €38,697 | +€16,024 | +70.7% |
| Equity | 10/15 | -€72,732 | -€53,601 | +€19,131 | +26.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,732 | -€55,601 | +€19,131 | +25.6% |
| Amounts payable | 17/49 | €95,406 | €92,298 | -€3,108 | -3.3% |
| Amounts payable within one year | 42/48 | €95,406 | €89,425 | -€5,981 | -6.3% |
| Trade debts | 44 | €13,872 | €13,090 | -€782 | -5.6% |
| Suppliers | 440/4 | €13,872 | €13,090 | -€782 | -5.6% |
| Taxes, remuneration and social security | 45 | €25,603 | €27,411 | +€1,808 | +7.1% |
| Taxes | 450/3 | €9,838 | €11,706 | +€1,868 | +19.0% |
| Remuneration and social security | 454/9 | €15,766 | €15,705 | -€60 | -0.4% |
| Other amounts payable | 47/48 | €55,931 | €48,924 | -€7,007 | -12.5% |
| Accrued charges and deferred income | 492/3 | €0 | €2,873 | +€2,873 | |
| Remuneration, social security and pensions | 62 | €81,065 | €80,701 | -€364 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €864 | €864 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,473 | €787 | -€1,686 | -68.2% |
| Gross operating margin | 9900 | €57,547 | €101,985 | +€44,438 | +77.2% |
| Operating profit (loss) | 9901 | -€26,855 | €19,633 | +€46,488 | |
| Financial income | 75/76B | €0 | €388 | +€388 | +553757.1% |
| Recurring financial income | 75 | €0 | €388 | +€388 | +553757.1% |
| Financial charges | 65/66B | €1,038 | €890 | -€149 | -14.3% |
| Recurring financial charges | 65 | €1,038 | €890 | -€149 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | -€27,893 | €19,131 | +€47,024 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€27,893 | €19,131 | +€47,024 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,893 | €19,131 | +€47,024 |
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 8 October 2026 via checked.be.