MC DESIGN: 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 DESIGN
Largest movements
- Receivables after one year -€12,000
down €12,000 (-28.6%), from €42,000 to €30,000
- Cash +€9,117
up €9,117 (+464.5%), from €1,963 to €11,080
mainly Receivables after one year (+€12,000) and Receivables within one year (+€5,124)
- Receivables within one year -€5,124
down €5,124 (-15.0%), from €34,065 to €28,941
of which Trade receivables: -€4,566
- Profit (loss) carried forward -€13,019
down €13,019 (-39.2%), from €33,204 to €20,184
- Other debts +€2,750
new in 2025: €2,750
- Tax, wage and social debts +€2,330
up €2,330 (+432.6%), from €539 to €2,869
- Purchases and services -€77,159
down €77,159 (-52.8%), from €146,245 to €69,086
- Turnover -€75,601
down €75,601 (-51.4%), from €147,033 to €71,432
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 | €78,943 | €70,942 | -€8,000 | -10.1% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €78,943 | €70,942 | -€8,000 | -10.1% |
| Amounts receivable after more than one year | 29 | €42,000 | €30,000 | -€12,000 | -28.6% |
| Other amounts receivable | 291 | €42,000 | €30,000 | -€12,000 | -28.6% |
| Amounts receivable within one year | 40/41 | €34,065 | €28,941 | -€5,124 | -15.0% |
| Trade receivables | 40 | €32,757 | €28,191 | -€4,566 | -13.9% |
| Other amounts receivable | 41 | €1,308 | €750 | -€558 | -42.7% |
| Cash at bank and in hand | 54/58 | €1,963 | €11,080 | +€9,117 | +464.5% |
| Deferred charges and accrued income | 490/1 | €915 | €921 | +€6 | +0.7% |
| Total equity and liabilities | 10/49 | €78,943 | €70,942 | -€8,000 | -10.1% |
| Equity | 10/15 | €74,464 | €61,444 | -€13,019 | -17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,660 | €22,660 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,800 | €20,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,204 | €20,184 | -€13,019 | -39.2% |
| Provisions and deferred taxes | 16 | €3,500 | €3,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €3,500 | €3,500 | = | 0.0% |
| Environmental obligations | 163 | €3,500 | €3,500 | = | 0.0% |
| Amounts payable | 17/49 | €979 | €5,998 | +€5,019 | +512.5% |
| Amounts payable within one year | 42/48 | €979 | €5,998 | +€5,019 | +512.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €441 | €379 | -€62 | -14.0% |
| Suppliers | 440/4 | €441 | €379 | -€62 | -14.0% |
| Taxes, remuneration and social security | 45 | €539 | €2,869 | +€2,330 | +432.6% |
| Taxes | 450/3 | €539 | €2,869 | +€2,330 | +432.6% |
| Other amounts payable | 47/48 | - | €2,750 | +€2,750 | |
| Turnover | 70 | €147,033 | €71,432 | -€75,601 | -51.4% |
| Non-recurring operating income | 76A | €3,323 | €1,060 | -€2,263 | -68.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €146,245 | €69,086 | -€77,159 | -52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €855 | - | -€855 | |
| Other operating charges | 640/8 | €956 | €606 | -€350 | -36.6% |
| Gross operating margin | 9900 | €4,111 | €3,406 | -€705 | -17.1% |
| Operating profit (loss) | 9901 | €2,299 | €2,800 | +€501 | +21.8% |
| Financial charges | 65/66B | €190 | €172 | -€18 | -9.3% |
| Recurring financial charges | 65 | €190 | €172 | -€18 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €2,109 | €2,628 | +€519 | +24.6% |
| Income taxes | 67/77 | €539 | €647 | +€109 | +20.2% |
| Profit (loss) for the period | 9904 | €1,571 | €1,981 | +€410 | +26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,571 | €1,981 | +€410 | +26.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.