MC-ACCOUNTANCY: what changed
MC-ACCOUNTANCY
Largest movements
- Tangible fixed assets -€12,722
down €12,722 (-32.9%), from €38,662 to €25,939
of which Furniture and vehicles: -€12,353
- Cash +€10,699
up €10,699 (+29.6%), from €36,090 to €46,789
mainly Net result for the year (+€15,310) and Depreciation (+€12,722)
- Receivables within one year +€2,299
up €2,299 (+10.7%), from €21,562 to €23,861
of which Trade receivables: +€2,317
- Reserves +€15,310
up €15,310 (+52.8%), from €28,994 to €44,304
- Debts after one year -€12,335
no longer reported in 2025 (was €12,335)
- Tax, wage and social debts -€4,150
down €4,150 (-20.5%), from €20,281 to €16,132
of which Taxes: -€4,193
- Trade debts +€1,658
up €1,658 (+234%), from €709 to €2,367
- Gross operating margin +€8,765
up €8,765 (+31.7%), from €27,624 to €36,389
- Taxes +€2,563
up €2,563 (+63.4%), from €4,044 to €6,607
- Financial charges -€449
down €449 (-31.9%), from €1,406 to €957
- Other operating charges -€377
down €377 (-32.1%), from €1,173 to €796
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,361 | €98,862 | +€501 | +0.5% |
| Fixed assets | 21/28 | €38,662 | €25,939 | -€12,722 | -32.9% |
| Tangible fixed assets | 22/27 | €38,662 | €25,939 | -€12,722 | -32.9% |
| Land and buildings | 22 | €864 | €496 | -€369 | -42.7% |
| Furniture and vehicles | 24 | €37,797 | €25,444 | -€12,353 | -32.7% |
| Current assets | 29/58 | €59,699 | €72,922 | +€13,223 | +22.1% |
| Amounts receivable within one year | 40/41 | €21,562 | €23,861 | +€2,299 | +10.7% |
| Trade receivables | 40 | €21,544 | €23,861 | +€2,317 | +10.8% |
| Other amounts receivable | 41 | €18 | - | -€18 | |
| Cash at bank and in hand | 54/58 | €36,090 | €46,789 | +€10,699 | +29.6% |
| Deferred charges and accrued income | 490/1 | €2,047 | €2,272 | +€225 | +11.0% |
| Total equity and liabilities | 10/49 | €98,361 | €98,862 | +€501 | +0.5% |
| Equity | 10/15 | €48,994 | €64,304 | +€15,310 | +31.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €28,994 | €44,304 | +€15,310 | +52.8% |
| Distributable reserves | 133 | €28,994 | €44,304 | +€15,310 | +52.8% |
| Amounts payable | 17/49 | €49,367 | €34,557 | -€14,810 | -30.0% |
| Amounts payable after more than one year | 17 | €12,335 | - | -€12,335 | |
| Financial debts | 170/4 | €12,335 | - | -€12,335 | |
| Amounts payable within one year | 42/48 | €37,032 | €34,557 | -€2,475 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €11,849 | €12,335 | +€486 | +4.1% |
| Trade debts | 44 | €709 | €2,367 | +€1,658 | +234% |
| Suppliers | 440/4 | €709 | €2,367 | +€1,658 | +234% |
| Advances received on contracts in progress | 46 | €193 | - | -€193 | |
| Taxes, remuneration and social security | 45 | €20,281 | €16,132 | -€4,150 | -20.5% |
| Taxes | 450/3 | €17,805 | €13,612 | -€4,193 | -23.6% |
| Remuneration and social security | 454/9 | €2,476 | €2,519 | +€43 | +1.8% |
| Other amounts payable | 47/48 | €4,000 | €3,724 | -€276 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,722 | €12,722 | = | 0.0% |
| Other operating charges | 640/8 | €1,173 | €796 | -€377 | -32.1% |
| Gross operating margin | 9900 | €27,624 | €36,389 | +€8,765 | +31.7% |
| Operating profit (loss) | 9901 | €13,729 | €22,871 | +€9,142 | +66.6% |
| Financial income | 75/76B | €244 | €3 | -€241 | -98.8% |
| Recurring financial income | 75 | €244 | €3 | -€241 | -98.8% |
| Financial charges | 65/66B | €1,406 | €957 | -€449 | -31.9% |
| Recurring financial charges | 65 | €1,406 | €957 | -€449 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €12,567 | €21,917 | +€9,350 | +74.4% |
| Income taxes | 67/77 | €4,044 | €6,607 | +€2,563 | +63.4% |
| Profit (loss) for the period | 9904 | €8,524 | €15,310 | +€6,787 | +79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,524 | €15,310 | +€6,787 | +79.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.