M.C. ENGINEERING & CONSULTING: 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. ENGINEERING & CONSULTING
Largest movements
- Current investments -€50,000
down €50,000 (-11.1%), from €450,000 to €400,000
- Reserves -€92,549
down €92,549 (-11.5%), from €803,101 to €710,552
- Other debts +€43,800
up €43,800 (+142.6%), from €30,725 to €74,525
- Gross operating margin -€34,086
down €34,086 (-45.3%), from €75,208 to €41,122
- Taxes -€11,692
down €11,692 (-40.6%), from €28,794 to €17,103
- Financial income -€1,663
down €1,663 (-12.4%), from €13,386 to €11,723
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.
Cash bridge derived
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 | €854,265 | €801,196 | -€53,068 | -6.2% |
| Fixed assets | 21/28 | €1,606 | €1,054 | -€552 | -34.4% |
| Tangible fixed assets | 22/27 | €1,606 | €1,054 | -€552 | -34.4% |
| Plant, machinery and equipment | 23 | €1,606 | €1,054 | -€552 | -34.4% |
| Current assets | 29/58 | €852,658 | €800,142 | -€52,516 | -6.2% |
| Amounts receivable within one year | 40/41 | €7,841 | €8,026 | +€185 | +2.4% |
| Trade receivables | 40 | €7,841 | €8,026 | +€185 | +2.4% |
| Current investments | 50/53 | €450,000 | €400,000 | -€50,000 | -11.1% |
| Cash at bank and in hand | 54/58 | €392,338 | €389,886 | -€2,452 | -0.6% |
| Deferred charges and accrued income | 490/1 | €2,479 | €2,231 | -€249 | -10.0% |
| Total equity and liabilities | 10/49 | €854,265 | €801,196 | -€53,068 | -6.2% |
| Equity | 10/15 | €810,032 | €717,484 | -€92,549 | -11.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €803,101 | €710,552 | -€92,549 | -11.5% |
| Distributable reserves | 133 | €803,101 | €710,552 | -€92,549 | -11.5% |
| Profit (loss) carried forward | 14 | €732 | €732 | = | 0.0% |
| Amounts payable | 17/49 | €44,232 | €83,713 | +€39,481 | +89.3% |
| Amounts payable within one year | 42/48 | €44,232 | €83,263 | +€39,031 | +88.2% |
| Trade debts | 44 | €1,828 | €831 | -€997 | -54.5% |
| Suppliers | 440/4 | €1,828 | €831 | -€997 | -54.5% |
| Taxes, remuneration and social security | 45 | €11,679 | €7,906 | -€3,772 | -32.3% |
| Taxes | 450/3 | €11,385 | €7,613 | -€3,772 | -33.1% |
| Remuneration and social security | 454/9 | €294 | €294 | -€0 | 0.0% |
| Other amounts payable | 47/48 | €30,725 | €74,525 | +€43,800 | +142.6% |
| Accrued charges and deferred income | 492/3 | - | €450 | +€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50 | €552 | +€502 | +1009.2% |
| Other operating charges | 640/8 | €1,190 | €870 | -€320 | -26.9% |
| Gross operating margin | 9900 | €75,208 | €41,122 | -€34,086 | -45.3% |
| Operating profit (loss) | 9901 | €73,968 | €39,699 | -€34,268 | -46.3% |
| Financial income | 75/76B | €13,386 | €11,723 | -€1,663 | -12.4% |
| Recurring financial income | 75 | €13,386 | €11,723 | -€1,663 | -12.4% |
| Financial charges | 65/66B | €534 | €553 | +€19 | +3.5% |
| Recurring financial charges | 65 | €534 | €553 | +€19 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €86,820 | €50,870 | -€35,950 | -41.4% |
| Income taxes | 67/77 | €28,794 | €17,103 | -€11,692 | -40.6% |
| Profit (loss) for the period | 9904 | €58,025 | €33,767 | -€24,258 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €58,025 | €33,767 | -€24,258 | -41.8% |
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 11 October 2026 via checked.be.