MC Advies: 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 Advies
Largest movements
- Receivables within one year -€16,502
down €16,502 (-22.8%), from €72,414 to €55,912
of which Other amounts receivable: -€18,082
- Tangible fixed assets -€16,008
down €16,008 (-11.8%), from €135,169 to €119,161
of which Furniture and vehicles: -€14,863
- Cash +€2,976
up €2,976 (+58.2%), from €5,110 to €8,086
mainly Receivables within one year (+€16,502) and Depreciation (+€16,008)
- Debts after one year -€25,817
down €25,817 (-45.1%), from €57,293 to €31,475
- Reserves -€11,128
down €11,128 (-10.3%), from €108,552 to €97,424
- Other debts +€6,065
up €6,065 (+120%), from €5,063 to €11,128
- Tax, wage and social debts +€3,236
up €3,236 (+110%), from €2,938 to €6,175
- Gross operating margin -€1,319
down €1,319 (-5.8%), from €22,827 to €21,508
- Financial charges -€845
down €845 (-21.0%), from €4,018 to €3,172
- Taxes +€751
up €751 (+24.5%), from €3,058 to €3,809
- Depreciation -€251
down €251 (-1.5%), from €16,259 to €16,008
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 | €213,282 | €184,978 | -€28,304 | -13.3% |
| Fixed assets | 21/28 | €135,169 | €119,161 | -€16,008 | -11.8% |
| Tangible fixed assets | 22/27 | €135,169 | €119,161 | -€16,008 | -11.8% |
| Plant, machinery and equipment | 23 | €2,336 | €1,711 | -€626 | -26.8% |
| Furniture and vehicles | 24 | €129,736 | €114,873 | -€14,863 | -11.5% |
| Other tangible fixed assets | 26 | €3,097 | €2,577 | -€519 | -16.8% |
| Current assets | 29/58 | €78,113 | €65,817 | -€12,296 | -15.7% |
| Amounts receivable within one year | 40/41 | €72,414 | €55,912 | -€16,502 | -22.8% |
| Trade receivables | 40 | - | €1,580 | +€1,580 | |
| Other amounts receivable | 41 | €72,414 | €54,333 | -€18,082 | -25.0% |
| Cash at bank and in hand | 54/58 | €5,110 | €8,086 | +€2,976 | +58.2% |
| Deferred charges and accrued income | 490/1 | €589 | €1,818 | +€1,230 | +209% |
| Total equity and liabilities | 10/49 | €213,282 | €184,978 | -€28,304 | -13.3% |
| Equity | 10/15 | €121,810 | €109,245 | -€12,564 | -10.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €108,552 | €97,424 | -€11,128 | -10.3% |
| Distributable reserves | 133 | €108,552 | €97,424 | -€11,128 | -10.3% |
| Profit (loss) carried forward | 14 | €857 | -€579 | -€1,436 | |
| Amounts payable | 17/49 | €91,472 | €75,733 | -€15,739 | -17.2% |
| Amounts payable after more than one year | 17 | €57,293 | €31,475 | -€25,817 | -45.1% |
| Financial debts | 170/4 | €57,293 | €31,475 | -€25,817 | -45.1% |
| Amounts payable within one year | 42/48 | €34,180 | €44,258 | +€10,078 | +29.5% |
| Current portion of amounts payable after more than one year | 42 | €24,791 | €25,817 | +€1,027 | +4.1% |
| Trade debts | 44 | €1,387 | €1,137 | -€250 | -18.0% |
| Suppliers | 440/4 | €1,387 | €1,137 | -€250 | -18.0% |
| Taxes, remuneration and social security | 45 | €2,938 | €6,175 | +€3,236 | +110% |
| Taxes | 450/3 | €2,938 | €6,175 | +€3,236 | +110% |
| Other amounts payable | 47/48 | €5,063 | €11,128 | +€6,065 | +120% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,259 | €16,008 | -€251 | -1.5% |
| Other operating charges | 640/8 | €1,621 | €1,677 | +€56 | +3.5% |
| Gross operating margin | 9900 | €22,827 | €21,508 | -€1,319 | -5.8% |
| Operating profit (loss) | 9901 | €4,948 | €3,823 | -€1,125 | -22.7% |
| Financial income | 75/76B | €1,741 | €1,722 | -€19 | -1.1% |
| Recurring financial income | 75 | €1,741 | €1,722 | -€19 | -1.1% |
| Financial charges | 65/66B | €4,018 | €3,172 | -€845 | -21.0% |
| Recurring financial charges | 65 | €4,018 | €3,172 | -€845 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €2,671 | €2,372 | -€299 | -11.2% |
| Income taxes | 67/77 | €3,058 | €3,809 | +€751 | +24.5% |
| Profit (loss) for the period | 9904 | -€387 | -€1,436 | -€1,049 | -271% |
| Profit (loss) for the period to be appropriated | 9905 | -€387 | -€1,436 | -€1,049 | -271% |
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 21 October 2026 via checked.be.