MC ART CONSTRUCT: 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 ART CONSTRUCT
Largest movements
- Receivables within one year +€108,597
up €108,597 (+72.5%), from €149,835 to €258,432
of which Trade receivables: +€98,718
- Cash -€6,911
down €6,911 (-70.5%), from €9,802 to €2,891
mainly Receivables within one year (-€108,597) and Investment in fixed assets (net) (-€11,969)
- Tangible fixed assets -€6,224
down €6,224 (-18.6%), from €33,450 to €27,225
of which Furniture and vehicles: -€3,711
- Profit (loss) carried forward +€70,067
up €70,067 (+156%), from €45,028 to €115,095
- Trade debts +€15,692
up €15,692 (+11.6%), from €135,459 to €151,150
of which Bills of exchange payable: +€15,176
- Tax, wage and social debts +€9,715
up €9,715 (+80.5%), from €12,069 to €21,784
- Turnover -€723,817
no longer reported in 2025 (was €723,817)
- Purchases and services -€664,719
no longer reported in 2025 (was €664,719)
- Gross operating margin +€57,429
up €57,429 (+97.2%), from €59,098 to €116,527
- Taxes +€9,715
up €9,715 (+80.5%), from €12,069 to €21,784
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 | €193,568 | €289,030 | +€95,462 | +49.3% |
| Fixed assets | 21/28 | €33,931 | €27,706 | -€6,224 | -18.3% |
| Tangible fixed assets | 22/27 | €33,450 | €27,225 | -€6,224 | -18.6% |
| Plant, machinery and equipment | 23 | €3,657 | €1,144 | -€2,513 | -68.7% |
| Furniture and vehicles | 24 | €29,792 | €26,081 | -€3,711 | -12.5% |
| Financial fixed assets | 28 | €481 | €481 | = | 0.0% |
| Current assets | 29/58 | €159,637 | €261,324 | +€101,687 | +63.7% |
| Amounts receivable within one year | 40/41 | €149,835 | €258,432 | +€108,597 | +72.5% |
| Trade receivables | 40 | €80,854 | €179,572 | +€98,718 | +122% |
| Other amounts receivable | 41 | €68,982 | €78,860 | +€9,879 | +14.3% |
| Cash at bank and in hand | 54/58 | €9,802 | €2,891 | -€6,911 | -70.5% |
| Total equity and liabilities | 10/49 | €193,568 | €289,030 | +€95,462 | +49.3% |
| Equity | 10/15 | €46,028 | €116,095 | +€70,067 | +152% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,028 | €115,095 | +€70,067 | +156% |
| Amounts payable | 17/49 | €147,540 | €172,935 | +€25,395 | +17.2% |
| Amounts payable within one year | 42/48 | €147,540 | €172,935 | +€25,395 | +17.2% |
| Financial debts | 43 | €12 | - | -€12 | |
| Credit institutions | 430/8 | €12 | - | -€12 | |
| Trade debts | 44 | €135,459 | €151,150 | +€15,692 | +11.6% |
| Suppliers | 440/4 | €12,723 | €13,240 | +€516 | +4.1% |
| Bills of exchange payable | 441 | €122,735 | €137,911 | +€15,176 | +12.4% |
| Taxes, remuneration and social security | 45 | €12,069 | €21,784 | +€9,715 | +80.5% |
| Taxes | 450/3 | €12,069 | €21,784 | +€9,715 | +80.5% |
| Turnover | 70 | €723,817 | - | -€723,817 | |
| Goods, raw materials, services and sundry goods | 60/61 | €664,719 | - | -€664,719 | |
| Remuneration, social security and pensions | 62 | €1,801 | - | -€1,801 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,234 | €18,193 | +€6,959 | +61.9% |
| Other operating charges | 640/8 | €5,229 | €2,077 | -€3,153 | -60.3% |
| Gross operating margin | 9900 | €59,098 | €116,527 | +€57,429 | +97.2% |
| Operating profit (loss) | 9901 | €40,834 | €96,257 | +€55,423 | +136% |
| Financial income | 75/76B | €41 | €0 | -€41 | -99.7% |
| Recurring financial income | 75 | €41 | €0 | -€41 | -99.7% |
| Financial charges | 65/66B | €2,584 | €4,405 | +€1,820 | +70.4% |
| Recurring financial charges | 65 | €2,584 | €4,405 | +€1,820 | +70.4% |
| Profit (loss) for the period before taxes | 9903 | €38,290 | €91,852 | +€53,562 | +140% |
| Income taxes | 67/77 | €12,069 | €21,784 | +€9,715 | +80.5% |
| Profit (loss) for the period | 9904 | €26,221 | €70,067 | +€43,846 | +167% |
| Profit (loss) for the period to be appropriated | 9905 | €26,221 | €70,067 | +€43,846 | +167% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.