MC COMPANY: what changed
MC COMPANY
Largest movements
- Tangible fixed assets -€11,391
down €11,391 (-41.6%), from €27,407 to €16,016
- Cash -€6,696
down €6,696 (-53.2%), from €12,589 to €5,893
mainly Advances received (-€10,238) and Debts after one year (-€6,512)
- Stocks and contracts +€5,010
up €5,010 (+76.7%), from €6,530 to €11,540
- Deferred charges and accrued income -€801
down €801 (-74.8%), from €1,072 to €270
- Advances received -€10,238
down €10,238 (-36.8%), from €27,789 to €17,551
- Debts after one year -€6,512
down €6,512 (-49.1%), from €13,265 to €6,753
- Tax, wage and social debts +€2,827
up €2,827 (+146%), from €1,937 to €4,764
of which Remuneration and social security: +€1,895
- Depreciation +€629
up €629 (+5.1%), from €12,449 to €13,078
- Other operating charges +€439
up €439 (+244%), from €180 to €619
- Gross operating margin -€268
down €268 (-1.8%), from €15,015 to €14,747
- Financial charges -€245
down €245 (-20.9%), from €1,168 to €924
- Taxes -€152
down €152 (-28.8%), from €527 to €376
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,528 | €39,461 | -€14,067 | -26.3% |
| Formation expenses | 20 | €968 | €580 | -€388 | -40.1% |
| Fixed assets | 21/28 | €27,407 | €16,016 | -€11,391 | -41.6% |
| Tangible fixed assets | 22/27 | €27,407 | €16,016 | -€11,391 | -41.6% |
| Furniture and vehicles | 24 | €27,407 | €16,016 | -€11,391 | -41.6% |
| Current assets | 29/58 | €25,153 | €22,865 | -€2,288 | -9.1% |
| Stocks and contracts in progress | 3 | €6,530 | €11,540 | +€5,010 | +76.7% |
| Stocks | 30/36 | €6,530 | €11,540 | +€5,010 | +76.7% |
| Amounts receivable within one year | 40/41 | €4,962 | €5,161 | +€199 | +4.0% |
| Trade receivables | 40 | €916 | €2,204 | +€1,289 | +141% |
| Other amounts receivable | 41 | €4,047 | €2,957 | -€1,090 | -26.9% |
| Cash at bank and in hand | 54/58 | €12,589 | €5,893 | -€6,696 | -53.2% |
| Deferred charges and accrued income | 490/1 | €1,072 | €270 | -€801 | -74.8% |
| Total equity and liabilities | 10/49 | €53,528 | €39,461 | -€14,067 | -26.3% |
| Equity | 10/15 | €2,767 | €2,517 | -€250 | -9.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €767 | €517 | -€250 | -32.6% |
| Amounts payable | 17/49 | €50,761 | €36,943 | -€13,818 | -27.2% |
| Amounts payable after more than one year | 17 | €13,265 | €6,753 | -€6,512 | -49.1% |
| Financial debts | 170/4 | €13,265 | €6,753 | -€6,512 | -49.1% |
| Amounts payable within one year | 42/48 | €37,483 | €30,190 | -€7,292 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €6,280 | €6,512 | +€232 | +3.7% |
| Trade debts | 44 | €246 | €271 | +€25 | +10.1% |
| Suppliers | 440/4 | €246 | €271 | +€25 | +10.1% |
| Advances received on contracts in progress | 46 | €27,789 | €17,551 | -€10,238 | -36.8% |
| Taxes, remuneration and social security | 45 | €1,937 | €4,764 | +€2,827 | +146% |
| Taxes | 450/3 | €1,937 | €2,869 | +€932 | +48.1% |
| Remuneration and social security | 454/9 | - | €1,895 | +€1,895 | |
| Other amounts payable | 47/48 | €1,231 | €1,092 | -€139 | -11.3% |
| Accrued charges and deferred income | 492/3 | €13 | €0 | -€13 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,449 | €13,078 | +€629 | +5.1% |
| Other operating charges | 640/8 | €180 | €619 | +€439 | +244% |
| Gross operating margin | 9900 | €15,015 | €14,747 | -€268 | -1.8% |
| Operating profit (loss) | 9901 | €2,386 | €1,050 | -€1,336 | -56.0% |
| Financial income | 75/76B | €4 | €0 | -€3 | -98.6% |
| Recurring financial income | 75 | €4 | €0 | -€3 | -98.6% |
| Financial charges | 65/66B | €1,168 | €924 | -€245 | -20.9% |
| Recurring financial charges | 65 | €1,168 | €924 | -€245 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €1,221 | €126 | -€1,095 | -89.7% |
| Income taxes | 67/77 | €527 | €376 | -€152 | -28.8% |
| Profit (loss) for the period | 9904 | €694 | -€250 | -€943 | |
| Profit (loss) for the period to be appropriated | 9905 | €694 | -€250 | -€943 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.