MC CATERING & EVENTS: 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 CATERING & EVENTS
Largest movements
- Cash -€8,994
down €8,994 (-45.7%), from €19,660 to €10,666
mainly Receivables within one year (-€4,978) and Net result for the year (-€3,136)
- Receivables within one year +€4,978
up €4,978 (+2,817%), from €177 to €5,154
- Intangible fixed assets -€914
down €914 (-32.5%), from €2,810 to €1,896
- Profit (loss) carried forward -€3,136
down €3,136 (-29.8%), from €10,529 to €7,393
- Other debts -€2,193
down €2,193 (-100%), from €2,193 to €0
- Trade debts +€400
new in 2025: €400
- Gross operating margin -€14,010
down €14,010, from €12,204 to -€1,805
- Taxes -€1,924
down €1,924, from €1,923 to -€1
- Other operating charges -€1,708
down €1,708 (-81.0%), from €2,108 to €400
- Financial income +€136
up €136 (+4,461%), from €3 to €139
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 | €22,646 | €17,716 | -€4,930 | -21.8% |
| Fixed assets | 21/28 | €2,810 | €1,896 | -€914 | -32.5% |
| Intangible fixed assets | 21 | €2,810 | €1,896 | -€914 | -32.5% |
| Current assets | 29/58 | €19,837 | €15,820 | -€4,016 | -20.2% |
| Amounts receivable within one year | 40/41 | €177 | €5,154 | +€4,978 | +2,817% |
| Other amounts receivable | 41 | €177 | €5,154 | +€4,978 | +2,817% |
| Cash at bank and in hand | 54/58 | €19,660 | €10,666 | -€8,994 | -45.7% |
| Total equity and liabilities | 10/49 | €22,646 | €17,716 | -€4,930 | -21.8% |
| Equity | 10/15 | €18,529 | €15,393 | -€3,136 | -16.9% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,529 | €7,393 | -€3,136 | -29.8% |
| Amounts payable | 17/49 | €4,117 | €2,323 | -€1,794 | -43.6% |
| Amounts payable within one year | 42/48 | €4,117 | €2,323 | -€1,794 | -43.6% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €1,924 | €1,923 | -€1 | 0.0% |
| Taxes | 450/3 | €1,924 | €1,923 | -€1 | 0.0% |
| Other amounts payable | 47/48 | €2,193 | €0 | -€2,193 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €914 | €914 | = | 0.0% |
| Other operating charges | 640/8 | €2,108 | €400 | -€1,708 | -81.0% |
| Gross operating margin | 9900 | €12,204 | -€1,805 | -€14,010 | |
| Operating profit (loss) | 9901 | €9,183 | -€3,119 | -€12,302 | |
| Financial income | 75/76B | €3 | €139 | +€136 | +4,461% |
| Recurring financial income | 75 | €3 | €139 | +€136 | +4,461% |
| Financial charges | 65/66B | €128 | €157 | +€29 | +22.5% |
| Recurring financial charges | 65 | €128 | €157 | +€29 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | €9,058 | -€3,137 | -€12,195 | |
| Income taxes | 67/77 | €1,923 | -€1 | -€1,924 | |
| Profit (loss) for the period | 9904 | €7,135 | -€3,136 | -€10,271 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,135 | -€3,136 | -€10,271 |
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 1 November 2026 via checked.be.