MC DEVILLE: 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 DEVILLE
Largest movements
- Receivables within one year -€32,590
down €32,590 (-71.2%), from €45,752 to €13,162
of which Trade receivables: -€24,049
- Cash +€10,765
up €10,765 (+44.5%), from €24,193 to €34,958
mainly Receivables within one year (+€32,590) and Net result for the year (+€18,129)
- Reserves -€22,144
down €22,144 (-41.6%), from €53,222 to €31,078
- Tax, wage and social debts +€7,085
up €7,085 (+274.4%), from €2,581 to €9,666
- Trade debts -€6,769
down €6,769 (-60.1%), from €11,264 to €4,496
- Gross operating margin +€4,302
up €4,302 (+16.5%), from €26,016 to €30,318
- Taxes +€2,329
up €2,329 (+35.4%), from €6,586 to €8,915
- Depreciation +€339
up €339 (+22.9%), from €1,482 to €1,821
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 | €73,268 | €51,440 | -€21,828 | -29.8% |
| Fixed assets | 21/28 | €3,323 | €3,319 | -€4 | -0.1% |
| Tangible fixed assets | 22/27 | €3,323 | €3,319 | -€4 | -0.1% |
| Furniture and vehicles | 24 | €3,323 | €3,319 | -€4 | -0.1% |
| Current assets | 29/58 | €69,945 | €48,120 | -€21,825 | -31.2% |
| Amounts receivable within one year | 40/41 | €45,752 | €13,162 | -€32,590 | -71.2% |
| Trade receivables | 40 | €36,149 | €12,100 | -€24,049 | -66.5% |
| Other amounts receivable | 41 | €9,603 | €1,062 | -€8,541 | -88.9% |
| Cash at bank and in hand | 54/58 | €24,193 | €34,958 | +€10,765 | +44.5% |
| Total equity and liabilities | 10/49 | €73,268 | €51,440 | -€21,828 | -29.8% |
| Equity | 10/15 | €59,422 | €37,278 | -€22,144 | -37.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €53,222 | €31,078 | -€22,144 | -41.6% |
| Distributable reserves | 133 | €53,222 | €31,078 | -€22,144 | -41.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,846 | €14,161 | +€316 | +2.3% |
| Amounts payable within one year | 42/48 | €13,846 | €14,161 | +€316 | +2.3% |
| Trade debts | 44 | €11,264 | €4,496 | -€6,769 | -60.1% |
| Suppliers | 440/4 | €11,264 | €4,496 | -€6,769 | -60.1% |
| Taxes, remuneration and social security | 45 | €2,581 | €9,666 | +€7,085 | +274.4% |
| Taxes | 450/3 | €2,581 | €9,666 | +€7,085 | +274.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,482 | €1,821 | +€339 | +22.9% |
| Other operating charges | 640/8 | €879 | €889 | +€10 | +1.2% |
| Gross operating margin | 9900 | €26,016 | €30,318 | +€4,302 | +16.5% |
| Operating profit (loss) | 9901 | €23,656 | €27,608 | +€3,952 | +16.7% |
| Financial income | 75/76B | - | €78 | +€78 | |
| Recurring financial income | 75 | - | €78 | +€78 | |
| Financial charges | 65/66B | €432 | €641 | +€210 | +48.5% |
| Recurring financial charges | 65 | €432 | €641 | +€210 | +48.5% |
| Profit (loss) for the period before taxes | 9903 | €23,224 | €27,044 | +€3,821 | +16.5% |
| Income taxes | 67/77 | €6,586 | €8,915 | +€2,329 | +35.4% |
| Profit (loss) for the period | 9904 | €16,638 | €18,129 | +€1,491 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,638 | €18,129 | +€1,491 | +9.0% |
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 8 October 2026 via checked.be.