MC ELEKTRO: what changed
Two financial 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 ELEKTRO
Largest movements
- Receivables after one year -€13,125
down €13,125 (-20.1%), from €65,385 to €52,260
- Current portion of long-term debt -€6,171
no longer reported in 2025 (was €6,171)
- Trade debts -€4,944
down €4,944 (-83.3%), from €5,936 to €992
- Debts after one year -€3,129
no longer reported in 2025 (was €3,129)
- Profit (loss) carried forward +€1,367
up €1,367 (+3.9%), from €35,026 to €36,393
- Gross operating margin +€12,049
up €12,049 (+59.1%), from -€20,395 to -€8,346
- Other operating charges +€2,592
new in 2025: €2,592
- Financial income +€464
up €464 (+14.5%), from €3,207 to €3,671
of which Financial income: +€374
From the 2023 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,650 | €55,773 | -€12,877 | -18.8% |
| Fixed assets | 21/28 | €2,556 | €2,556 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,556 | €2,556 | = | 0.0% |
| Land and buildings | 22 | €65 | €65 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €2,492 | €2,492 | = | 0.0% |
| Current assets | 29/58 | €66,093 | €53,217 | -€12,877 | -19.5% |
| Amounts receivable after more than one year | 29 | €65,385 | €52,260 | -€13,125 | -20.1% |
| Other amounts receivable | 291 | €65,385 | €52,260 | -€13,125 | -20.1% |
| Amounts receivable within one year | 40/41 | €575 | €954 | +€379 | +65.9% |
| Other amounts receivable | 41 | €575 | €954 | +€379 | +65.9% |
| Cash at bank and in hand | 54/58 | €134 | €3 | -€130 | -97.6% |
| Total equity and liabilities | 10/49 | €68,650 | €55,773 | -€12,877 | -18.8% |
| Equity | 10/15 | €49,286 | €50,653 | +€1,367 | +2.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,026 | €36,393 | +€1,367 | +3.9% |
| Amounts payable | 17/49 | €19,364 | €5,120 | -€14,244 | -73.6% |
| Amounts payable after more than one year | 17 | €3,129 | - | -€3,129 | |
| Financial debts | 170/4 | €3,129 | - | -€3,129 | |
| Amounts payable within one year | 42/48 | €16,235 | €5,120 | -€11,115 | -68.5% |
| Current portion of amounts payable after more than one year | 42 | €6,171 | - | -€6,171 | |
| Trade debts | 44 | €5,936 | €992 | -€4,944 | -83.3% |
| Suppliers | 440/4 | €5,936 | €992 | -€4,944 | -83.3% |
| Taxes, remuneration and social security | 45 | €4,128 | €4,128 | = | 0.0% |
| Taxes | 450/3 | €4,128 | €4,128 | = | 0.0% |
| Other operating charges | 640/8 | - | €2,592 | +€2,592 | |
| Gross operating margin | 9900 | -€20,395 | -€8,346 | +€12,049 | +59.1% |
| Operating profit (loss) | 9901 | -€20,395 | -€10,938 | +€9,457 | +46.4% |
| Financial income | 75/76B | €3,207 | €3,671 | +€464 | +14.5% |
| Recurring financial income | 75 | €3,207 | €3,581 | +€374 | +11.7% |
| Non-recurring financial income | 76B | - | €89 | +€89 | |
| Financial charges | 65/66B | €387 | €238 | -€149 | -38.6% |
| Recurring financial charges | 65 | €387 | €238 | -€149 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,575 | -€7,505 | +€10,069 | +57.3% |
| Profit (loss) for the period | 9904 | -€17,575 | -€7,505 | +€10,069 | +57.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,575 | -€7,505 | +€10,069 | +57.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.