MC&A EXPERT LOGISTIC: 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.
MC&A EXPERT LOGISTIC
Largest movements
- Receivables within one year +€26,974
up €26,974 (+65.3%), from €41,310 to €68,285
of which Other amounts receivable: +€14,436
- Tangible fixed assets +€21,814
up €21,814 (+50.7%), from €43,052 to €64,866
of which Leasing and similar rights: +€24,908
- Debts after one year +€23,982
up €23,982 (+67.5%), from €35,510 to €59,492
- Trade debts +€17,909
up €17,909 (+172%), from €10,438 to €28,347
- Profit (loss) carried forward +€13,725
up €13,725 (+78.2%), from €17,562 to €31,287
- Tax, wage and social debts -€6,819
down €6,819 (-35.3%), from €19,341 to €12,522
- Gross operating margin +€17,596
up €17,596 (+67.7%), from €26,010 to €43,606
- Depreciation +€15,600
up €15,600 (+540%), from €2,887 to €18,486
- Financial charges +€5,466
up €5,466 (+1,771%), from €309 to €5,775
- Other operating charges +€1,159
up €1,159 (+132%), from €878 to €2,037
- Taxes -€764
down €764 (-17.5%), from €4,375 to €3,610
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
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 | €84,363 | €133,151 | +€48,788 | +57.8% |
| Fixed assets | 21/28 | €43,052 | €64,866 | +€21,814 | +50.7% |
| Tangible fixed assets | 22/27 | €43,052 | €64,866 | +€21,814 | +50.7% |
| Furniture and vehicles | 24 | €4,239 | €1,145 | -€3,095 | -73.0% |
| Leasing and similar rights | 25 | €38,813 | €63,722 | +€24,908 | +64.2% |
| Current assets | 29/58 | €41,310 | €68,285 | +€26,974 | +65.3% |
| Amounts receivable within one year | 40/41 | €41,310 | €68,285 | +€26,974 | +65.3% |
| Trade receivables | 40 | €21,479 | €34,018 | +€12,539 | +58.4% |
| Other amounts receivable | 41 | €19,831 | €34,267 | +€14,436 | +72.8% |
| Total equity and liabilities | 10/49 | €84,363 | €133,151 | +€48,788 | +57.8% |
| Equity | 10/15 | €19,062 | €32,787 | +€13,725 | +72.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,562 | €31,287 | +€13,725 | +78.2% |
| Amounts payable | 17/49 | €65,301 | €100,364 | +€35,063 | +53.7% |
| Amounts payable after more than one year | 17 | €35,510 | €59,492 | +€23,982 | +67.5% |
| Financial debts | 170/4 | €35,510 | €59,492 | +€23,982 | +67.5% |
| Amounts payable within one year | 42/48 | €29,791 | €40,872 | +€11,081 | +37.2% |
| Financial debts | 43 | €12 | €3 | -€9 | -73.2% |
| Credit institutions | 430/8 | €12 | €3 | -€9 | -73.2% |
| Trade debts | 44 | €10,438 | €28,347 | +€17,909 | +172% |
| Suppliers | 440/4 | €10,438 | €28,347 | +€17,909 | +172% |
| Taxes, remuneration and social security | 45 | €19,341 | €12,522 | -€6,819 | -35.3% |
| Taxes | 450/3 | €19,341 | €12,522 | -€6,819 | -35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,887 | €18,486 | +€15,600 | +540% |
| Other operating charges | 640/8 | €878 | €2,037 | +€1,159 | +132% |
| Gross operating margin | 9900 | €26,010 | €43,606 | +€17,596 | +67.7% |
| Operating profit (loss) | 9901 | €22,246 | €23,083 | +€838 | +3.8% |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €309 | €5,775 | +€5,466 | +1,771% |
| Recurring financial charges | 65 | €309 | €5,775 | +€5,466 | +1,771% |
| Profit (loss) for the period before taxes | 9903 | €21,937 | €17,336 | -€4,601 | -21.0% |
| Income taxes | 67/77 | €4,375 | €3,610 | -€764 | -17.5% |
| Profit (loss) for the period | 9904 | €17,562 | €13,725 | -€3,837 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,562 | €13,725 | -€3,837 | -21.8% |
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 15 October 2026 via checked.be.