MC ACCOUNTING: 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 ACCOUNTING
Largest movements
- Tangible fixed assets +€25,748
up €25,748 (+160%), from €16,078 to €41,826
of which Furniture and vehicles: +€30,559
- Cash +€19,907
up €19,907 (+22.3%), from €89,388 to €109,296
mainly Net result for the year (+€41,697) and Depreciation (+€8,954)
- Reserves +€21,000
up €21,000 (+15.1%), from €139,000 to €160,000
- Trade debts +€7,351
up €7,351 (+1,134%), from €648 to €7,999
- Current portion of long-term debt +€6,016
new in 2025: €6,016
- Tax, wage and social debts +€5,334
up €5,334 (+24.4%), from €21,890 to €27,224
of which Remuneration and social security: +€3,568
- Debts after one year +€4,135
new in 2025: €4,135
- Gross operating margin -€26,240
down €26,240 (-27.3%), from €96,048 to €69,808
- Taxes -€6,693
down €6,693 (-26.7%), from €25,062 to €18,369
- Financial income +€3,159
up €3,159 (+3,934%), from €80 to €3,239
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
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 | €181,893 | €227,512 | +€45,619 | +25.1% |
| Fixed assets | 21/28 | €18,478 | €44,226 | +€25,748 | +139% |
| Tangible fixed assets | 22/27 | €16,078 | €41,826 | +€25,748 | +160% |
| Plant, machinery and equipment | 23 | €1,290 | €386 | -€904 | -70.1% |
| Furniture and vehicles | 24 | €10,881 | €41,440 | +€30,559 | +281% |
| Other tangible fixed assets | 26 | €3,907 | - | -€3,907 | |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €163,416 | €183,286 | +€19,871 | +12.2% |
| Amounts receivable within one year | 40/41 | €4,079 | €5,491 | +€1,412 | +34.6% |
| Trade receivables | 40 | €3,726 | €5,281 | +€1,555 | +41.7% |
| Other amounts receivable | 41 | €353 | €210 | -€143 | -40.5% |
| Current investments | 50/53 | €60,500 | €60,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €89,388 | €109,296 | +€19,907 | +22.3% |
| Deferred charges and accrued income | 490/1 | €9,448 | €8,000 | -€1,448 | -15.3% |
| Total equity and liabilities | 10/49 | €181,893 | €227,512 | +€45,619 | +25.1% |
| Equity | 10/15 | €142,000 | €163,000 | +€21,000 | +14.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €139,000 | €160,000 | +€21,000 | +15.1% |
| Distributable reserves | 133 | €139,000 | €160,000 | +€21,000 | +15.1% |
| Amounts payable | 17/49 | €39,893 | €64,512 | +€24,619 | +61.7% |
| Amounts payable after more than one year | 17 | - | €4,135 | +€4,135 | |
| Financial debts | 170/4 | - | €4,135 | +€4,135 | |
| Amounts payable within one year | 42/48 | €39,730 | €60,377 | +€20,647 | +52.0% |
| Current portion of amounts payable after more than one year | 42 | - | €6,016 | +€6,016 | |
| Trade debts | 44 | €648 | €7,999 | +€7,351 | +1,134% |
| Suppliers | 440/4 | €648 | €7,999 | +€7,351 | +1,134% |
| Taxes, remuneration and social security | 45 | €21,890 | €27,224 | +€5,334 | +24.4% |
| Taxes | 450/3 | €21,492 | €23,257 | +€1,766 | +8.2% |
| Remuneration and social security | 454/9 | €399 | €3,967 | +€3,568 | +894% |
| Other amounts payable | 47/48 | €17,191 | €19,138 | +€1,947 | +11.3% |
| Accrued charges and deferred income | 492/3 | €163 | - | -€163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,625 | €8,954 | -€671 | -7.0% |
| Other operating charges | 640/8 | €1,674 | €2,361 | +€686 | +41.0% |
| Gross operating margin | 9900 | €96,048 | €69,808 | -€26,240 | -27.3% |
| Operating profit (loss) | 9901 | €84,749 | €58,493 | -€26,256 | -31.0% |
| Financial income | 75/76B | €80 | €3,239 | +€3,159 | +3,934% |
| Recurring financial income | 75 | €80 | €3,239 | +€3,159 | +3,934% |
| Financial charges | 65/66B | €1,423 | €1,666 | +€244 | +17.1% |
| Recurring financial charges | 65 | €1,423 | €1,666 | +€244 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €83,406 | €60,066 | -€23,340 | -28.0% |
| Income taxes | 67/77 | €25,062 | €18,369 | -€6,693 | -26.7% |
| Profit (loss) for the period | 9904 | €58,344 | €41,697 | -€16,647 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €58,344 | €41,697 | -€16,647 | -28.5% |
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 25 October 2026 via checked.be.