M.C.R. CONSTRUCT: what changed
Two fiscal 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.R. CONSTRUCT
Largest movements
- Tangible fixed assets +€56,595
up €56,595 (+287.7%), from €19,675 to €76,270
- Receivables after one year -€11,638
down €11,638 (-49.5%), from €23,500 to €11,862
- Receivables within one year -€8,774
down €8,774 (-10.8%), from €81,398 to €72,624
of which Trade receivables: -€14,113
- Deferred charges and accrued income +€7,322
new in 2025: €7,322
- Debts after one year +€37,516
up €37,516 (+413.0%), from €9,083 to €46,599
- Current portion of long-term debt +€11,423
new in 2025: €11,423
- Short-term financial debts -€4,962
down €4,962 (-77.8%), from €6,378 to €1,416
of which Other loans: -€6,378
- Profit (loss) carried forward +€4,891
up €4,891 (+6.7%), from €73,367 to €78,258
- Trade debts -€4,812
down €4,812 (-20.3%), from €23,734 to €18,922
- Gross operating margin +€24,990
up €24,990 (+123.3%), from €20,264 to €45,254
- Other operating charges +€24,817
up €24,817 (+516.5%), from €4,805 to €29,622
- Financial charges -€2,628
down €2,628 (-70.9%), from €3,709 to €1,081
- Taxes +€970
up €970 (+48.5%), from €2,000 to €2,970
- Depreciation +€735
up €735 (+12.3%), from €5,955 to €6,690
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,623 | €168,127 | +€43,504 | +34.9% |
| Fixed assets | 21/28 | €19,725 | €76,320 | +€56,595 | +286.9% |
| Tangible fixed assets | 22/27 | €19,675 | €76,270 | +€56,595 | +287.7% |
| Furniture and vehicles | 24 | €19,675 | €76,270 | +€56,595 | +287.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €104,898 | €91,807 | -€13,091 | -12.5% |
| Amounts receivable after more than one year | 29 | €23,500 | €11,862 | -€11,638 | -49.5% |
| Other amounts receivable | 291 | €23,500 | €11,862 | -€11,638 | -49.5% |
| Amounts receivable within one year | 40/41 | €81,398 | €72,624 | -€8,774 | -10.8% |
| Trade receivables | 40 | €75,955 | €61,842 | -€14,113 | -18.6% |
| Other amounts receivable | 41 | €5,443 | €10,782 | +€5,339 | +98.1% |
| Deferred charges and accrued income | 490/1 | - | €7,322 | +€7,322 | |
| Total equity and liabilities | 10/49 | €124,623 | €168,127 | +€43,504 | +34.9% |
| Equity | 10/15 | €81,427 | €86,318 | +€4,891 | +6.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,367 | €78,258 | +€4,891 | +6.7% |
| Amounts payable | 17/49 | €43,196 | €81,809 | +€38,613 | +89.4% |
| Amounts payable after more than one year | 17 | €9,083 | €46,599 | +€37,516 | +413.0% |
| Financial debts | 170/4 | €9,083 | €46,599 | +€37,516 | +413.0% |
| Amounts payable within one year | 42/48 | €34,113 | €35,210 | +€1,097 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | - | €11,423 | +€11,423 | |
| Financial debts | 43 | €6,378 | €1,416 | -€4,962 | -77.8% |
| Credit institutions | 430/8 | - | €1,416 | +€1,416 | |
| Other loans | 439 | €6,378 | - | -€6,378 | |
| Trade debts | 44 | €23,734 | €18,922 | -€4,812 | -20.3% |
| Suppliers | 440/4 | €23,734 | €18,922 | -€4,812 | -20.3% |
| Taxes, remuneration and social security | 45 | €4,001 | €3,449 | -€552 | -13.8% |
| Taxes | 450/3 | €4,001 | €3,449 | -€552 | -13.8% |
| Non-recurring operating income | 76A | €1,456 | - | -€1,456 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,955 | €6,690 | +€735 | +12.3% |
| Other operating charges | 640/8 | €4,805 | €29,622 | +€24,817 | +516.5% |
| Gross operating margin | 9900 | €20,264 | €45,254 | +€24,990 | +123.3% |
| Operating profit (loss) | 9901 | €9,504 | €8,942 | -€562 | -5.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,709 | €1,081 | -€2,628 | -70.9% |
| Recurring financial charges | 65 | €3,709 | €1,081 | -€2,628 | -70.9% |
| Profit (loss) for the period before taxes | 9903 | €5,795 | €7,861 | +€2,066 | +35.7% |
| Income taxes | 67/77 | €2,000 | €2,970 | +€970 | +48.5% |
| Profit (loss) for the period | 9904 | €3,795 | €4,891 | +€1,096 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,795 | €4,891 | +€1,096 | +28.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.