MC Engineering & Management: 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 Engineering & Management
Largest movements
- Current investments +€400,000
new in 2025: €400,000
- Cash -€350,506
down €350,506 (-80.2%), from €436,854 to €86,347
mainly Current investments (-€400,000) and Deferred charges and accrued income (-€9,679)
- Deferred charges and accrued income +€9,679
up €9,679 (+1282.2%), from €755 to €10,433
- Reserves +€59,350
up €59,350 (+13.7%), from €432,851 to €492,201
of which Distributable reserves: +€59,350
- Gross operating margin -€37,780
down €37,780 (-33.3%), from €113,563 to €75,783
- Financial income +€9,811
up €9,811 (+7243.0%), from €135 to €9,946
- Taxes -€8,420
down €8,420 (-27.1%), from €31,123 to €22,703
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 | €461,615 | €520,672 | +€59,057 | +12.8% |
| Fixed assets | 21/28 | €7,778 | €5,980 | -€1,797 | -23.1% |
| Tangible fixed assets | 22/27 | €7,778 | €5,980 | -€1,797 | -23.1% |
| Furniture and vehicles | 24 | €7,778 | €5,980 | -€1,797 | -23.1% |
| Current assets | 29/58 | €453,837 | €514,692 | +€60,854 | +13.4% |
| Amounts receivable within one year | 40/41 | €16,229 | €17,911 | +€1,682 | +10.4% |
| Trade receivables | 40 | €11,306 | €11,684 | +€378 | +3.3% |
| Other amounts receivable | 41 | €4,923 | €6,227 | +€1,305 | +26.5% |
| Current investments | 50/53 | - | €400,000 | +€400,000 | |
| Cash at bank and in hand | 54/58 | €436,854 | €86,347 | -€350,506 | -80.2% |
| Deferred charges and accrued income | 490/1 | €755 | €10,433 | +€9,679 | +1282.2% |
| Total equity and liabilities | 10/49 | €461,615 | €520,672 | +€59,057 | +12.8% |
| Equity | 10/15 | €445,251 | €504,601 | +€59,350 | +13.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €432,851 | €492,201 | +€59,350 | +13.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €430,991 | €490,341 | +€59,350 | +13.8% |
| Amounts payable | 17/49 | €16,365 | €16,072 | -€293 | -1.8% |
| Amounts payable within one year | 42/48 | €16,365 | €16,072 | -€293 | -1.8% |
| Trade debts | 44 | €245 | €210 | -€34 | -14.1% |
| Suppliers | 440/4 | €245 | €210 | -€34 | -14.1% |
| Taxes, remuneration and social security | 45 | €16,120 | €15,862 | -€258 | -1.6% |
| Taxes | 450/3 | €16,120 | €15,862 | -€258 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,003 | €2,614 | +€611 | +30.5% |
| Other operating charges | 640/8 | €947 | €972 | +€25 | +2.6% |
| Gross operating margin | 9900 | €113,563 | €75,783 | -€37,780 | -33.3% |
| Operating profit (loss) | 9901 | €110,613 | €72,196 | -€38,417 | -34.7% |
| Financial income | 75/76B | €135 | €9,946 | +€9,811 | +7243.0% |
| Recurring financial income | 75 | €135 | €9,946 | +€9,811 | +7243.0% |
| Financial charges | 65/66B | €90 | €90 | = | 0.0% |
| Recurring financial charges | 65 | €90 | €90 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €110,658 | €82,053 | -€28,606 | -25.9% |
| Income taxes | 67/77 | €31,123 | €22,703 | -€8,420 | -27.1% |
| Profit (loss) for the period | 9904 | €79,536 | €59,350 | -€20,186 | -25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €79,536 | €59,350 | -€20,186 | -25.4% |
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 7 October 2026 via checked.be.