M.C. BUILDING CONSTRUCTIONS: 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. BUILDING CONSTRUCTIONS
Largest movements
- Receivables within one year -€5,102
down €5,102 (-28.0%), from €18,207 to €13,105
of which Other amounts receivable: -€6,916
- Stocks and contracts -€4,893
down €4,893 (-100%), from €4,893 to €0
- Cash +€3,580
up €3,580 (+270%), from €1,328 to €4,908
mainly Other debts (+€7,163) and Receivables within one year (+€5,102)
- Other debts +€7,163
up €7,163, from €0 to €7,163
- Trade debts -€5,843
down €5,843 (-60.5%), from €9,660 to €3,817
- Profit (loss) carried forward -€4,266
down €4,266 (-58.4%), from -€7,301 to -€11,567
- Advances received -€2,160
down €2,160 (-100%), from €2,160 to €0
- Tax, wage and social debts -€1,443
down €1,443 (-100%), from €1,443 to €0
- Gross operating margin -€14,017
down €14,017, from €10,761 to -€3,257
- Financial income -€131
down €131 (-69.3%), from €190 to €58
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 | €24,562 | €18,013 | -€6,549 | -26.7% |
| Current assets | 29/58 | €24,562 | €18,013 | -€6,549 | -26.7% |
| Stocks and contracts in progress | 3 | €4,893 | €0 | -€4,893 | -100% |
| Stocks | 30/36 | €4,893 | €0 | -€4,893 | -100% |
| Amounts receivable within one year | 40/41 | €18,207 | €13,105 | -€5,102 | -28.0% |
| Trade receivables | 40 | €8,686 | €10,500 | +€1,814 | +20.9% |
| Other amounts receivable | 41 | €9,521 | €2,605 | -€6,916 | -72.6% |
| Cash at bank and in hand | 54/58 | €1,328 | €4,908 | +€3,580 | +270% |
| Deferred charges and accrued income | 490/1 | €134 | €0 | -€134 | -100% |
| Total equity and liabilities | 10/49 | €24,562 | €18,013 | -€6,549 | -26.7% |
| Equity | 10/15 | €11,299 | €7,033 | -€4,266 | -37.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,301 | -€11,567 | -€4,266 | -58.4% |
| Amounts payable | 17/49 | €13,263 | €10,980 | -€2,283 | -17.2% |
| Amounts payable within one year | 42/48 | €13,263 | €10,980 | -€2,283 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €9,660 | €3,817 | -€5,843 | -60.5% |
| Suppliers | 440/4 | €9,660 | €3,817 | -€5,843 | -60.5% |
| Advances received on contracts in progress | 46 | €2,160 | €0 | -€2,160 | -100% |
| Taxes, remuneration and social security | 45 | €1,443 | €0 | -€1,443 | -100% |
| Taxes | 450/3 | €1,443 | €0 | -€1,443 | -100% |
| Other amounts payable | 47/48 | €0 | €7,163 | +€7,163 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €997 | €1,063 | +€66 | +6.6% |
| Gross operating margin | 9900 | €10,761 | -€3,257 | -€14,017 | |
| Operating profit (loss) | 9901 | €9,764 | -€4,320 | -€14,083 | |
| Financial income | 75/76B | €190 | €58 | -€131 | -69.3% |
| Recurring financial income | 75 | €190 | €58 | -€131 | -69.3% |
| Financial charges | 65/66B | €105 | €5 | -€100 | -95.2% |
| Recurring financial charges | 65 | €105 | €5 | -€100 | -95.2% |
| Profit (loss) for the period before taxes | 9903 | €9,848 | -€4,266 | -€14,115 | |
| Profit (loss) for the period | 9904 | €9,848 | -€4,266 | -€14,115 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,848 | -€4,266 | -€14,115 |
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 18 October 2026 via checked.be.