MC FINANCE: 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 FINANCE
Largest movements
- Receivables within one year +€399,143
up €399,143 (+366.5%), from €108,900 to €508,043
of which Other amounts receivable: +€317,164
- Cash -€237,382
down €237,382 (-98.8%), from €240,368 to €2,986
mainly Receivables within one year (-€399,143) and Other debts (-€78,844)
- Deferred charges and accrued income +€38,298
up €38,298 (+350.1%), from €10,939 to €49,238
- Trade debts +€249,770
up €249,770 (+6743.8%), from €3,704 to €253,473
of which Bills of exchange payable: +€238,350
- Other debts -€78,844
no longer reported in 2024 (was €78,844)
- Profit (loss) carried forward +€55,588
up €55,588 (+7.4%), from €748,285 to €803,873
- Tax, wage and social debts -€27,401
down €27,401 (-35.2%), from €77,801 to €50,400
- Gross operating margin -€167,384
down €167,384 (-81.5%), from €205,478 to €38,093
- Taxes -€35,039
down €35,039 (-68.1%), from €51,440 to €16,400
- Financial income +€27,349
up €27,349 (+249.8%), from €10,949 to €38,298
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €930,634 | €1,129,747 | +€199,112 | +21.4% |
| Fixed assets | 21/28 | €3,695 | €2,748 | -€947 | -25.6% |
| Tangible fixed assets | 22/27 | €3,695 | €2,748 | -€947 | -25.6% |
| Plant, machinery and equipment | 23 | €1,979 | €1,429 | -€550 | -27.8% |
| Furniture and vehicles | 24 | €1,716 | €1,319 | -€397 | -23.1% |
| Current assets | 29/58 | €926,940 | €1,126,999 | +€200,059 | +21.6% |
| Amounts receivable after more than one year | 29 | €566,732 | €566,732 | = | 0.0% |
| Other amounts receivable | 291 | €566,732 | €566,732 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €108,900 | €508,043 | +€399,143 | +366.5% |
| Trade receivables | 40 | €108,900 | €190,879 | +€81,979 | +75.3% |
| Other amounts receivable | 41 | - | €317,164 | +€317,164 | |
| Cash at bank and in hand | 54/58 | €240,368 | €2,986 | -€237,382 | -98.8% |
| Deferred charges and accrued income | 490/1 | €10,939 | €49,238 | +€38,298 | +350.1% |
| Total equity and liabilities | 10/49 | €930,634 | €1,129,747 | +€199,112 | +21.4% |
| Equity | 10/15 | €770,285 | €825,873 | +€55,588 | +7.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €748,285 | €803,873 | +€55,588 | +7.4% |
| Amounts payable | 17/49 | €160,349 | €303,873 | +€143,524 | +89.5% |
| Amounts payable within one year | 42/48 | €160,349 | €303,873 | +€143,524 | +89.5% |
| Trade debts | 44 | €3,704 | €253,473 | +€249,770 | +6743.8% |
| Suppliers | 440/4 | €3,704 | €15,123 | +€11,420 | +308.3% |
| Bills of exchange payable | 441 | - | €238,350 | +€238,350 | |
| Taxes, remuneration and social security | 45 | €77,801 | €50,400 | -€27,401 | -35.2% |
| Taxes | 450/3 | €77,801 | €50,400 | -€27,401 | -35.2% |
| Other amounts payable | 47/48 | €78,844 | - | -€78,844 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,550 | €947 | -€1,603 | -62.9% |
| Other operating charges | 640/8 | €4,339 | €2,633 | -€1,707 | -39.3% |
| Gross operating margin | 9900 | €205,478 | €38,093 | -€167,384 | -81.5% |
| Operating profit (loss) | 9901 | €198,588 | €34,514 | -€164,074 | -82.6% |
| Financial income | 75/76B | €10,949 | €38,298 | +€27,349 | +249.8% |
| Recurring financial income | 75 | €10,949 | €38,298 | +€27,349 | +249.8% |
| Financial charges | 65/66B | €2,074 | €824 | -€1,250 | -60.3% |
| Recurring financial charges | 65 | €2,074 | €824 | -€1,250 | -60.3% |
| Profit (loss) for the period before taxes | 9903 | €207,464 | €71,988 | -€135,475 | -65.3% |
| Income taxes | 67/77 | €51,440 | €16,400 | -€35,039 | -68.1% |
| Profit (loss) for the period | 9904 | €156,024 | €55,588 | -€100,436 | -64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €156,024 | €55,588 | -€100,436 | -64.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.