M.C.A. SERVICES: 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.
M.C.A. SERVICES
Largest movements
- Cash +€17,771
up €17,771 (+72.6%), from €24,485 to €42,256
mainly Trade debts (+€13,324) and Net result for the year (+€3,315)
- Deferred charges and accrued income -€1,162
down €1,162 (-26.5%), from €4,384 to €3,222
- Trade debts +€13,324
up €13,324 (+181%), from €7,368 to €20,692
- Profit (loss) carried forward +€3,315
up €3,315 (+13.0%), from €25,500 to €28,815
- Other operating charges -€795
down €795 (-82.4%), from €965 to €170
- Gross operating margin +€349
up €349 (+11.1%), from €3,136 to €3,485
- Financial charges -€341
no longer reported in 2025 (was €341)
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 | €95,682 | €112,291 | +€16,609 | +17.4% |
| Fixed assets | 21/28 | €66,813 | €66,813 | = | 0.0% |
| Financial fixed assets | 28 | €66,813 | €66,813 | = | 0.0% |
| Current assets | 29/58 | €28,869 | €45,478 | +€16,609 | +57.5% |
| Cash at bank and in hand | 54/58 | €24,485 | €42,256 | +€17,771 | +72.6% |
| Deferred charges and accrued income | 490/1 | €4,384 | €3,222 | -€1,162 | -26.5% |
| Total equity and liabilities | 10/49 | €95,682 | €112,291 | +€16,609 | +17.4% |
| Equity | 10/15 | €37,132 | €40,447 | +€3,315 | +8.9% |
| Contributions | 10/11 | €6,247 | €6,247 | = | 0.0% |
| Capital | 10 | €6,247 | €6,247 | = | 0.0% |
| Issued capital | 100 | €6,247 | €6,247 | = | 0.0% |
| Reserves | 13 | €5,385 | €5,385 | = | 0.0% |
| Non-distributable reserves | 130/1 | €625 | €625 | = | 0.0% |
| Legal reserve | 130 | €625 | €625 | = | 0.0% |
| Distributable reserves | 133 | €4,760 | €4,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,500 | €28,815 | +€3,315 | +13.0% |
| Amounts payable | 17/49 | €58,550 | €71,844 | +€13,294 | +22.7% |
| Amounts payable after more than one year | 17 | €51,182 | €51,152 | -€30 | -0.1% |
| Other amounts payable | 178/9 | €51,182 | €51,152 | -€30 | -0.1% |
| Amounts payable within one year | 42/48 | €7,368 | €20,692 | +€13,324 | +181% |
| Trade debts | 44 | €7,368 | €20,692 | +€13,324 | +181% |
| Suppliers | 440/4 | €7,368 | €20,692 | +€13,324 | +181% |
| Other operating charges | 640/8 | €965 | €170 | -€795 | -82.4% |
| Gross operating margin | 9900 | €3,136 | €3,485 | +€349 | +11.1% |
| Operating profit (loss) | 9901 | €2,171 | €3,315 | +€1,144 | +52.7% |
| Financial charges | 65/66B | €341 | - | -€341 | |
| Recurring financial charges | 65 | €341 | - | -€341 | |
| Profit (loss) for the period before taxes | 9903 | €1,830 | €3,315 | +€1,485 | +81.1% |
| Profit (loss) for the period | 9904 | €1,830 | €3,315 | +€1,485 | +81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,830 | €3,315 | +€1,485 | +81.1% |
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 16 October 2026 via checked.be.