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
- Tangible fixed assets +€22,046
up €22,046 (+5.0%), from €438,681 to €460,727
of which Furniture and vehicles: +€21,662
- Cash -€9,206
down €9,206 (-100.0%), from €9,206 to €0
mainly Investment in fixed assets (net) (-€65,926) and Net result for the year (-€34,658)
- Receivables within one year +€6,194
up €6,194 (+6.2%), from €99,865 to €106,058
of which Trade receivables: +€4,011
- Profit (loss) carried forward -€34,658
down €34,658 (-45.6%), from €75,959 to €41,301
- Other debts +€31,057
up €31,057 (+15.0%), from €206,523 to €237,580
- Tax, wage and social debts +€21,699
up €21,699 (+145.0%), from €14,962 to €36,661
of which Taxes: +€15,978
- Gross operating margin -€27,126
down €27,126 (-23.5%), from €115,244 to €88,118
- Staff costs +€22,817
up €22,817 (+48.3%), from €47,286 to €70,103
- Depreciation +€9,768
up €9,768 (+33.7%), from €28,966 to €38,735
- Taxes -€5,622
down €5,622 (-100.0%), from €5,622 to €0
- Other operating charges +€2,903
up €2,903 (+86.8%), from €3,344 to €6,247
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 | €574,780 | €605,581 | +€30,801 | +5.4% |
| Fixed assets | 21/28 | €447,641 | €474,832 | +€27,191 | +6.1% |
| Intangible fixed assets | 21 | €8,960 | €14,105 | +€5,145 | +57.4% |
| Tangible fixed assets | 22/27 | €438,681 | €460,727 | +€22,046 | +5.0% |
| Land and buildings | 22 | €372,813 | €376,252 | +€3,439 | +0.9% |
| Plant, machinery and equipment | 23 | €61,771 | €58,716 | -€3,054 | -4.9% |
| Furniture and vehicles | 24 | €4,097 | €25,759 | +€21,662 | +528.7% |
| Current assets | 29/58 | €127,139 | €130,749 | +€3,609 | +2.8% |
| Stocks and contracts in progress | 3 | €18,068 | €23,576 | +€5,508 | +30.5% |
| Stocks | 30/36 | €18,068 | €23,576 | +€5,508 | +30.5% |
| Amounts receivable within one year | 40/41 | €99,865 | €106,058 | +€6,194 | +6.2% |
| Trade receivables | 40 | €89,094 | €93,105 | +€4,011 | +4.5% |
| Other amounts receivable | 41 | €10,771 | €12,954 | +€2,183 | +20.3% |
| Cash at bank and in hand | 54/58 | €9,206 | €0 | -€9,206 | -100.0% |
| Deferred charges and accrued income | 490/1 | - | €1,114 | +€1,114 | |
| Total equity and liabilities | 10/49 | €574,780 | €605,581 | +€30,801 | +5.4% |
| Equity | 10/15 | €78,759 | €44,101 | -€34,658 | -44.0% |
| Contributions | 10/11 | €2,800 | €2,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,959 | €41,301 | -€34,658 | -45.6% |
| Amounts payable | 17/49 | €496,022 | €561,480 | +€65,458 | +13.2% |
| Amounts payable after more than one year | 17 | €181,667 | €182,147 | +€480 | +0.3% |
| Financial debts | 170/4 | €181,667 | €182,147 | +€480 | +0.3% |
| Amounts payable within one year | 42/48 | €314,321 | €377,273 | +€62,952 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €19,823 | +€4,823 | +32.2% |
| Financial debts | 43 | €10,324 | €11,606 | +€1,282 | +12.4% |
| Credit institutions | 430/8 | €10,324 | €11,606 | +€1,282 | +12.4% |
| Trade debts | 44 | €66,482 | €69,583 | +€3,100 | +4.7% |
| Suppliers | 440/4 | €66,482 | €69,583 | +€3,100 | +4.7% |
| Advances received on contracts in progress | 46 | €1,030 | €2,020 | +€990 | +96.1% |
| Taxes, remuneration and social security | 45 | €14,962 | €36,661 | +€21,699 | +145.0% |
| Taxes | 450/3 | €7,837 | €23,815 | +€15,978 | +203.9% |
| Remuneration and social security | 454/9 | €7,125 | €12,846 | +€5,722 | +80.3% |
| Other amounts payable | 47/48 | €206,523 | €237,580 | +€31,057 | +15.0% |
| Accrued charges and deferred income | 492/3 | €34 | €2,060 | +€2,025 | +5891.0% |
| Remuneration, social security and pensions | 62 | €47,286 | €70,103 | +€22,817 | +48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,966 | €38,735 | +€9,768 | +33.7% |
| Other operating charges | 640/8 | €3,344 | €6,247 | +€2,903 | +86.8% |
| Gross operating margin | 9900 | €115,244 | €88,118 | -€27,126 | -23.5% |
| Operating profit (loss) | 9901 | €35,647 | -€26,967 | -€62,614 | |
| Financial income | 75/76B | €426 | €0 | -€426 | -100.0% |
| Recurring financial income | 75 | €426 | €0 | -€426 | -100.0% |
| Financial charges | 65/66B | €9,049 | €7,691 | -€1,359 | -15.0% |
| Recurring financial charges | 65 | €9,049 | €7,691 | -€1,359 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €27,024 | -€34,658 | -€61,681 | |
| Income taxes | 67/77 | €5,622 | €0 | -€5,622 | -100.0% |
| Profit (loss) for the period | 9904 | €21,402 | -€34,658 | -€56,059 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,402 | -€34,658 | -€56,059 |
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 6 October 2026 via checked.be.