M.C.A. TRONIX: what changed
What changed
M.C.A. TRONIX
NACE 26.400, Manufacture of computer, electronic and optical products
filed annual accounts (NBB)
Net result for the year
€51,658
2024 · €43,780+€7,877
Equity
€176,148
2024 · €199,490-€23,342
Cash
€5,638
2024 · €3,155+€2,483
Balance sheet total
€378,197
2024 · €323,183+€55,014
Largest movements
Assets
- Receivables within one year +€60,986
up €60,986 (+20.8%), from €293,719 to €354,705
of which Other amounts receivable: +€52,963
- Tangible fixed assets -€8,014
down €8,014 (-32.9%), from €24,331 to €16,317
of which Furniture and vehicles: -€10,837
Equity and liabilities
- Other debts +€75,000
new in 2025: €75,000
- Reserves -€23,342
down €23,342 (-12.3%), from €189,362 to €166,020
of which Distributable reserves: -€23,342
- Trade debts +€15,787
up €15,787 (+44.4%), from €35,562 to €51,349
- Debts after one year -€8,525
no longer reported in 2025 (was €8,525)
Income statement
- Gross operating margin +€17,571
up €17,571 (+21.8%), from €80,646 to €98,217
- Write-downs +€8,558
new in 2025: €8,558
- Taxes +€5,146
up €5,146 (+17.7%), from €28,993 to €34,139
- Depreciation -€4,853
down €4,853 (-28.8%), from €16,880 to €12,027
- Other operating charges +€1,053
up €1,053 (+26.6%), from €3,958 to €5,011
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€43,780
Gross operating margin
+€17,571
Depreciation
+€4,853
Write-downs
-€8,558
Other operating charges
-€1,053
Financial income
+€853
Financial charges
-€643
Taxes
-€5,146
Result 2025
€51,658
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€91,331
Investment
-€4,013
Financing
-€84,835
Cash 2024
€3,155
From operations (derived)
+€91,331
Net result for the year
+€51,658
Depreciation
+€12,027
Receivables within one year
-€60,986
Deferred charges and accrued income
+€441
Trade debts
+€15,787
Tax, wage and social debts
-€681
Other debts
+€75,000
Accrued charges and deferred income
-€1,915
Investment (derived)
-€4,013
Investment in fixed assets (net)
-€4,013
Financing
-€84,835
Debts after one year
-€8,525
Current portion of long-term debt
-€1,310
Contributions, distributions and other
-€75,000
Cash 2025
€5,638
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €323,183 | €378,197 | +€55,014 | +17.0% |
| Fixed assets | 21/28 | €24,331 | €16,317 | -€8,014 | -32.9% |
| Tangible fixed assets | 22/27 | €24,331 | €16,317 | -€8,014 | -32.9% |
| Plant, machinery and equipment | 23 | €0 | €2,824 | +€2,824 | |
| Furniture and vehicles | 24 | €24,331 | €13,494 | -€10,837 | -44.5% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €298,852 | €361,879 | +€63,028 | +21.1% |
| Amounts receivable within one year | 40/41 | €293,719 | €354,705 | +€60,986 | +20.8% |
| Trade receivables | 40 | €27,633 | €35,656 | +€8,023 | +29.0% |
| Other amounts receivable | 41 | €266,086 | €319,049 | +€52,963 | +19.9% |
| Cash at bank and in hand | 54/58 | €3,155 | €5,638 | +€2,483 | +78.7% |
| Deferred charges and accrued income | 490/1 | €1,978 | €1,536 | -€441 | -22.3% |
| Total equity and liabilities | 10/49 | €323,183 | €378,197 | +€55,014 | +17.0% |
| Equity | 10/15 | €199,490 | €176,148 | -€23,342 | -11.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €189,362 | €166,020 | -€23,342 | -12.3% |
| Tax-exempt reserves | 132 | €2,703 | €2,703 | = | 0.0% |
| Distributable reserves | 133 | €186,660 | €163,318 | -€23,342 | -12.5% |
| Profit (loss) carried forward | 14 | €127 | €127 | = | 0.0% |
| Amounts payable | 17/49 | €123,693 | €202,049 | +€78,356 | +63.3% |
| Amounts payable after more than one year | 17 | €8,525 | - | -€8,525 | |
| Financial debts | 170/4 | €8,525 | - | -€8,525 | |
| Amounts payable within one year | 42/48 | €113,222 | €202,019 | +€88,796 | +78.4% |
| Current portion of amounts payable after more than one year | 42 | €10,672 | €9,363 | -€1,310 | -12.3% |
| Trade debts | 44 | €35,562 | €51,349 | +€15,787 | +44.4% |
| Suppliers | 440/4 | €35,562 | €51,349 | +€15,787 | +44.4% |
| Taxes, remuneration and social security | 45 | €66,988 | €66,307 | -€681 | -1.0% |
| Taxes | 450/3 | €66,988 | €66,307 | -€681 | -1.0% |
| Other amounts payable | 47/48 | - | €75,000 | +€75,000 | |
| Accrued charges and deferred income | 492/3 | €1,945 | €31 | -€1,915 | -98.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,880 | €12,027 | -€4,853 | -28.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,558 | +€8,558 | |
| Other operating charges | 640/8 | €3,958 | €5,011 | +€1,053 | +26.6% |
| Gross operating margin | 9900 | €80,646 | €98,217 | +€17,571 | +21.8% |
| Operating profit (loss) | 9901 | €59,808 | €72,621 | +€12,813 | +21.4% |
| Financial income | 75/76B | €14,761 | €15,614 | +€853 | +5.8% |
| Recurring financial income | 75 | €14,761 | €15,614 | +€853 | +5.8% |
| Financial charges | 65/66B | €1,795 | €2,438 | +€643 | +35.8% |
| Recurring financial charges | 65 | €1,795 | €2,438 | +€643 | +35.8% |
| Profit (loss) for the period before taxes | 9903 | €72,774 | €85,797 | +€13,023 | +17.9% |
| Income taxes | 67/77 | €28,993 | €34,139 | +€5,146 | +17.7% |
| Profit (loss) for the period | 9904 | €43,780 | €51,658 | +€7,877 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,780 | €51,658 | +€7,877 | +18.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.