MC AVOCATS: 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 AVOCATS
Largest movements
- Cash +€10,465
up €10,465 (+44.7%), from €23,406 to €33,871
mainly Other debts (+€26,682) and Net result for the year (+€8,340)
- Receivables within one year -€2,612
down €2,612 (-48.1%), from €5,434 to €2,821
of which Trade receivables: -€1,522
- Tangible fixed assets -€1,721
down €1,721 (-39.3%), from €4,379 to €2,658
- Deferred charges and accrued income +€1,166
up €1,166 (+874%), from €133 to €1,299
- Other debts +€26,682
up €26,682 (+5,468%), from €488 to €27,170
- Profit (loss) carried forward -€15,190
down €15,190 (-88.0%), from €17,257 to €2,067
- Reserves -€3,153
down €3,153 (-11.8%), from €26,682 to €23,529
- Trade debts -€2,465
down €2,465 (-98.1%), from €2,513 to €48
- Tax, wage and social debts +€2,011
up €2,011 (+85.9%), from €2,342 to €4,353
of which Taxes: +€1,161
- Gross operating margin -€4,194
down €4,194 (-13.8%), from €30,365 to €26,171
- Other operating charges -€761
down €761 (-56.2%), from €1,356 to €594
- Depreciation -€658
down €658 (-27.6%), from €2,378 to €1,721
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 | €56,032 | €63,330 | +€7,298 | +13.0% |
| Fixed assets | 21/28 | €4,379 | €2,658 | -€1,721 | -39.3% |
| Tangible fixed assets | 22/27 | €4,379 | €2,658 | -€1,721 | -39.3% |
| Furniture and vehicles | 24 | €4,379 | €2,658 | -€1,721 | -39.3% |
| Current assets | 29/58 | €51,653 | €60,672 | +€9,018 | +17.5% |
| Amounts receivable after more than one year | 29 | €22,680 | €22,680 | = | 0.0% |
| Trade receivables | 290 | €22,680 | €22,680 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,434 | €2,821 | -€2,612 | -48.1% |
| Trade receivables | 40 | €1,632 | €110 | -€1,522 | -93.2% |
| Other amounts receivable | 41 | €3,801 | €2,711 | -€1,090 | -28.7% |
| Cash at bank and in hand | 54/58 | €23,406 | €33,871 | +€10,465 | +44.7% |
| Deferred charges and accrued income | 490/1 | €133 | €1,299 | +€1,166 | +874% |
| Total equity and liabilities | 10/49 | €56,032 | €63,330 | +€7,298 | +13.0% |
| Equity | 10/15 | €48,939 | €30,597 | -€18,342 | -37.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,682 | €23,529 | -€3,153 | -11.8% |
| Distributable reserves | 133 | €26,682 | €23,529 | -€3,153 | -11.8% |
| Profit (loss) carried forward | 14 | €17,257 | €2,067 | -€15,190 | -88.0% |
| Amounts payable | 17/49 | €7,093 | €32,733 | +€25,640 | +362% |
| Amounts payable within one year | 42/48 | €7,093 | €32,733 | +€25,640 | +362% |
| Financial debts | 43 | €1,500 | - | -€1,500 | |
| Credit institutions | 430/8 | €1,500 | - | -€1,500 | |
| Trade debts | 44 | €2,513 | €48 | -€2,465 | -98.1% |
| Suppliers | 440/4 | €2,513 | €48 | -€2,465 | -98.1% |
| Advances received on contracts in progress | 46 | €250 | €1,162 | +€912 | +365% |
| Taxes, remuneration and social security | 45 | €2,342 | €4,353 | +€2,011 | +85.9% |
| Taxes | 450/3 | - | €1,161 | +€1,161 | |
| Remuneration and social security | 454/9 | €2,342 | €3,192 | +€850 | +36.3% |
| Other amounts payable | 47/48 | €488 | €27,170 | +€26,682 | +5,468% |
| Remuneration, social security and pensions | 62 | €12,830 | €12,971 | +€141 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,378 | €1,721 | -€658 | -27.6% |
| Other operating charges | 640/8 | €1,356 | €594 | -€761 | -56.2% |
| Gross operating margin | 9900 | €30,365 | €26,171 | -€4,194 | -13.8% |
| Operating profit (loss) | 9901 | €13,801 | €10,884 | -€2,917 | -21.1% |
| Financial income | 75/76B | €15 | €59 | +€44 | +299% |
| Recurring financial income | 75 | €15 | €59 | +€44 | +299% |
| Financial charges | 65/66B | €576 | €315 | -€261 | -45.4% |
| Recurring financial charges | 65 | €576 | €315 | -€261 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | €13,240 | €10,629 | -€2,611 | -19.7% |
| Income taxes | 67/77 | €2,260 | €2,289 | +€29 | +1.3% |
| Profit (loss) for the period | 9904 | €10,980 | €8,340 | -€2,640 | -24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,980 | €8,340 | -€2,640 | -24.0% |
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 20 October 2026 via checked.be.