MC COOL: what changed
Two fiscal 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 COOL
Largest movements
- Cash +€40,283
up €40,283 (+39.5%), from €101,908 to €142,191
mainly Net result for the year (+€29,868) and Other debts (+€29,796)
- Tangible fixed assets -€7,781
down €7,781 (-20.8%), from €37,404 to €29,623
of which Furniture and vehicles: -€7,935
- Other debts +€29,796
up €29,796 (+403.8%), from €7,380 to €37,176
- Trade debts +€13,125
up €13,125 (+769.5%), from €1,706 to €14,830
- Debts after one year -€9,977
down €9,977 (-49.8%), from €20,052 to €10,075
- Gross operating margin +€10,077
up €10,077 (+19.5%), from €51,545 to €61,621
- Other operating charges +€3,005
up €3,005 (+386.8%), from €777 to €3,781
- Financial charges +€2,892
up €2,892 (+114.9%), from €2,517 to €5,409
- Depreciation +€1,841
up €1,841 (+13.5%), from €13,680 to €15,521
- Taxes +€1,608
up €1,608 (+18.9%), from €8,523 to €10,131
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.
Cash bridge derived
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 | €155,063 | €188,657 | +€33,594 | +21.7% |
| Fixed assets | 21/28 | €37,404 | €29,623 | -€7,781 | -20.8% |
| Tangible fixed assets | 22/27 | €37,404 | €29,623 | -€7,781 | -20.8% |
| Plant, machinery and equipment | 23 | €3,925 | €4,079 | +€154 | +3.9% |
| Furniture and vehicles | 24 | €33,479 | €25,544 | -€7,935 | -23.7% |
| Current assets | 29/58 | €117,659 | €159,035 | +€41,375 | +35.2% |
| Stocks and contracts in progress | 3 | €12,169 | €14,033 | +€1,865 | +15.3% |
| Stocks | 30/36 | €12,169 | €14,033 | +€1,865 | +15.3% |
| Amounts receivable within one year | 40/41 | €3,583 | €2,810 | -€772 | -21.6% |
| Trade receivables | 40 | €2,585 | €151 | -€2,433 | -94.1% |
| Other amounts receivable | 41 | €998 | €2,659 | +€1,661 | +166.4% |
| Cash at bank and in hand | 54/58 | €101,908 | €142,191 | +€40,283 | +39.5% |
| Total equity and liabilities | 10/49 | €155,063 | €188,657 | +€33,594 | +21.7% |
| Equity | 10/15 | €109,568 | €109,436 | -€132 | -0.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €107,068 | €106,936 | -€132 | -0.1% |
| Distributable reserves | 133 | €107,068 | €106,936 | -€132 | -0.1% |
| Amounts payable | 17/49 | €45,495 | €79,221 | +€33,726 | +74.1% |
| Amounts payable after more than one year | 17 | €20,052 | €10,075 | -€9,977 | -49.8% |
| Financial debts | 170/4 | €20,052 | €10,075 | -€9,977 | -49.8% |
| Amounts payable within one year | 42/48 | €24,703 | €68,646 | +€43,943 | +177.9% |
| Current portion of amounts payable after more than one year | 42 | €9,622 | €9,977 | +€354 | +3.7% |
| Trade debts | 44 | €1,706 | €14,830 | +€13,125 | +769.5% |
| Suppliers | 440/4 | €1,706 | €14,830 | +€13,125 | +769.5% |
| Taxes, remuneration and social security | 45 | €5,995 | €6,663 | +€667 | +11.1% |
| Taxes | 450/3 | €3,300 | €3,787 | +€487 | +14.8% |
| Remuneration and social security | 454/9 | €2,696 | €2,876 | +€180 | +6.7% |
| Other amounts payable | 47/48 | €7,380 | €37,176 | +€29,796 | +403.8% |
| Accrued charges and deferred income | 492/3 | €740 | €500 | -€240 | -32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,680 | €15,521 | +€1,841 | +13.5% |
| Other operating charges | 640/8 | €777 | €3,781 | +€3,005 | +386.8% |
| Gross operating margin | 9900 | €51,545 | €61,621 | +€10,077 | +19.5% |
| Operating profit (loss) | 9901 | €37,088 | €42,319 | +€5,231 | +14.1% |
| Financial income | 75/76B | €1,840 | €3,089 | +€1,248 | +67.8% |
| Recurring financial income | 75 | €1,840 | €3,089 | +€1,248 | +67.8% |
| Financial charges | 65/66B | €2,517 | €5,409 | +€2,892 | +114.9% |
| Recurring financial charges | 65 | €2,517 | €5,409 | +€2,892 | +114.9% |
| Profit (loss) for the period before taxes | 9903 | €36,411 | €39,999 | +€3,587 | +9.9% |
| Income taxes | 67/77 | €8,523 | €10,131 | +€1,608 | +18.9% |
| Profit (loss) for the period | 9904 | €27,888 | €29,868 | +€1,980 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,888 | €29,868 | +€1,980 | +7.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.