M&C DRIVE: 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 DRIVE
Largest movements
- Cash +€3,824
up €3,824 (+1233590.3%), from €0 to €3,824
mainly Receivables within one year (+€3,375) and Net result for the year (+€2,786)
- Receivables within one year -€3,375
down €3,375 (-83.6%), from €4,037 to €662
- Stocks and contracts +€1,625
up €1,625 (+232.1%), from €700 to €2,325
- Tangible fixed assets -€407
down €407 (-46.8%), from €870 to €463
- Profit (loss) carried forward +€2,786
up €2,786 (+35.9%), from -€7,759 to -€4,973
- Short-term financial debts -€1,180
no longer reported in 2024 (was €1,180)
- Tax, wage and social debts +€907
up €907 (+25.4%), from €3,575 to €4,482
- Trade debts -€847
down €847 (-70.0%), from €1,210 to €363
- Purchases and services -€97,866
down €97,866 (-61.2%), from €159,825 to €61,959
- Turnover -€88,662
down €88,662 (-57.6%), from €153,956 to €65,294
- Gross operating margin +€9,204
up €9,204, from -€5,869 to €3,335
- Other operating charges -€2,292
no longer reported in 2024 (was €2,292)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,706 | €7,372 | +€1,667 | +29.2% |
| Fixed assets | 21/28 | €968 | €561 | -€407 | -42.1% |
| Tangible fixed assets | 22/27 | €870 | €463 | -€407 | -46.8% |
| Furniture and vehicles | 24 | €870 | €463 | -€407 | -46.8% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €4,737 | €6,811 | +€2,074 | +43.8% |
| Stocks and contracts in progress | 3 | €700 | €2,325 | +€1,625 | +232.1% |
| Stocks | 30/36 | €700 | €2,325 | +€1,625 | +232.1% |
| Amounts receivable within one year | 40/41 | €4,037 | €662 | -€3,375 | -83.6% |
| Other amounts receivable | 41 | €4,037 | €662 | -€3,375 | -83.6% |
| Cash at bank and in hand | 54/58 | €0 | €3,824 | +€3,824 | +1233590.3% |
| Total equity and liabilities | 10/49 | €5,706 | €7,372 | +€1,667 | +29.2% |
| Equity | 10/15 | -€259 | €2,527 | +€2,786 | |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,759 | -€4,973 | +€2,786 | +35.9% |
| Amounts payable | 17/49 | €5,964 | €4,845 | -€1,119 | -18.8% |
| Amounts payable within one year | 42/48 | €5,964 | €4,845 | -€1,119 | -18.8% |
| Financial debts | 43 | €1,180 | - | -€1,180 | |
| Credit institutions | 430/8 | €1,180 | - | -€1,180 | |
| Trade debts | 44 | €1,210 | €363 | -€847 | -70.0% |
| Suppliers | 440/4 | €1,210 | €363 | -€847 | -70.0% |
| Taxes, remuneration and social security | 45 | €3,575 | €4,482 | +€907 | +25.4% |
| Taxes | 450/3 | €3,575 | €4,482 | +€907 | +25.4% |
| Turnover | 70 | €153,956 | €65,294 | -€88,662 | -57.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €159,825 | €61,959 | -€97,866 | -61.2% |
| Remuneration, social security and pensions | 62 | €352 | €407 | +€55 | +15.8% |
| Other operating charges | 640/8 | €2,292 | - | -€2,292 | |
| Gross operating margin | 9900 | -€5,869 | €3,335 | +€9,204 | |
| Operating profit (loss) | 9901 | -€8,513 | €2,928 | +€11,441 | |
| Financial income | 75/76B | €1,211 | - | -€1,211 | |
| Recurring financial income | 75 | €113 | - | -€113 | |
| Non-recurring financial income | 76B | €1,098 | - | -€1,098 | |
| Financial charges | 65/66B | €456 | €142 | -€315 | -68.9% |
| Recurring financial charges | 65 | €92 | €142 | +€50 | +54.0% |
| Non-recurring financial charges | 66B | €364 | - | -€364 | |
| Profit (loss) for the period before taxes | 9903 | -€7,759 | €2,786 | +€10,545 | |
| Profit (loss) for the period | 9904 | -€7,759 | €2,786 | +€10,545 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,759 | €2,786 | +€10,545 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.