M.C.D. General Construction: 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.D. General Construction
Largest movements
- Tangible fixed assets -€185
no longer reported in 2025 (was €185)
- Profit (loss) carried forward -€872
down €872 (-17.6%), from -€4,949 to -€5,821
- Trade debts +€795
up €795 (+27.0%), from €2,943 to €3,738
- Turnover -€19,800
no longer reported in 2025 (was €19,800)
- Purchases and services -€14,201
down €14,201 (-96.8%), from €14,672 to €470
- Gross operating margin -€5,599
down €5,599, from €5,128 to -€470
- Depreciation -€260
down €260 (-58.3%), from €445 to €185
- Other operating charges +€216
new in 2025: €216
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 | €13,256 | €13,180 | -€76 | -0.6% |
| Fixed assets | 21/28 | €185 | - | -€185 | |
| Tangible fixed assets | 22/27 | €185 | - | -€185 | |
| Furniture and vehicles | 24 | €185 | - | -€185 | |
| Current assets | 29/58 | €13,070 | €13,180 | +€109 | +0.8% |
| Amounts receivable within one year | 40/41 | €2,784 | €2,894 | +€109 | +3.9% |
| Other amounts receivable | 41 | €2,784 | €2,894 | +€109 | +3.9% |
| Cash at bank and in hand | 54/58 | €10,286 | €10,286 | = | 0.0% |
| Total equity and liabilities | 10/49 | €13,256 | €13,180 | -€76 | -0.6% |
| Equity | 10/15 | €6,851 | €5,980 | -€872 | -12.7% |
| Contributions | 10/11 | €11,800 | €11,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,949 | -€5,821 | -€872 | -17.6% |
| Amounts payable | 17/49 | €6,405 | €7,200 | +€795 | +12.4% |
| Amounts payable within one year | 42/48 | €6,405 | €7,200 | +€795 | +12.4% |
| Trade debts | 44 | €2,943 | €3,738 | +€795 | +27.0% |
| Suppliers | 440/4 | €2,943 | €3,738 | +€795 | +27.0% |
| Taxes, remuneration and social security | 45 | €34 | €34 | = | 0.0% |
| Taxes | 450/3 | €34 | €34 | = | 0.0% |
| Other amounts payable | 47/48 | €3,428 | €3,428 | = | 0.0% |
| Turnover | 70 | €19,800 | - | -€19,800 | |
| Goods, raw materials, services and sundry goods | 60/61 | €14,672 | €470 | -€14,201 | -96.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €445 | €185 | -€260 | -58.3% |
| Other operating charges | 640/8 | - | €216 | +€216 | |
| Gross operating margin | 9900 | €5,128 | -€470 | -€5,599 | |
| Operating profit (loss) | 9901 | €4,683 | -€872 | -€5,555 | |
| Financial charges | 65/66B | €58 | - | -€58 | |
| Recurring financial charges | 65 | €58 | - | -€58 | |
| Profit (loss) for the period before taxes | 9903 | €4,625 | -€872 | -€5,496 | |
| Income taxes | 67/77 | €34 | - | -€34 | |
| Profit (loss) for the period | 9904 | €4,591 | -€872 | -€5,462 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,591 | -€872 | -€5,462 |
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 20 October 2026 via checked.be.