MC HOME CONSTRUCT: 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 HOME CONSTRUCT
Largest movements
- Cash +€78,912
up €78,912 (+211.3%), from €37,339 to €116,251
mainly Net result for the year (+€52,804) and Receivables within one year (+€38,650)
- Receivables within one year -€38,650
down €38,650 (-33.1%), from €116,898 to €78,248
of which Trade receivables: -€45,249
- Tangible fixed assets -€5,435
down €5,435 (-30.2%), from €18,028 to €12,592
- Reserves +€52,804
up €52,804 (+50.4%), from €104,826 to €157,630
of which Distributable reserves: +€52,804
- Trade debts -€16,697
down €16,697 (-35.4%), from €47,156 to €30,459
- Other debts -€6,362
down €6,362 (-24.7%), from €25,723 to €19,362
- Tax, wage and social debts +€5,080
up €5,080 (+2540.2%), from €200 to €5,280
- Gross operating margin +€86,629
up €86,629, from -€22,617 to €64,012
- Taxes +€5,013
up €5,013 (+562.7%), from €891 to €5,904
- Depreciation -€2,006
down €2,006 (-27.0%), from €7,442 to €5,435
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 | €173,175 | €208,002 | +€34,826 | +20.1% |
| Fixed assets | 21/28 | €18,938 | €13,502 | -€5,435 | -28.7% |
| Tangible fixed assets | 22/27 | €18,028 | €12,592 | -€5,435 | -30.2% |
| Furniture and vehicles | 24 | €18,028 | €12,592 | -€5,435 | -30.2% |
| Financial fixed assets | 28 | €910 | €910 | = | 0.0% |
| Current assets | 29/58 | €154,237 | €194,499 | +€40,262 | +26.1% |
| Amounts receivable within one year | 40/41 | €116,898 | €78,248 | -€38,650 | -33.1% |
| Trade receivables | 40 | €114,440 | €69,191 | -€45,249 | -39.5% |
| Other amounts receivable | 41 | €2,458 | €9,058 | +€6,600 | +268.5% |
| Cash at bank and in hand | 54/58 | €37,339 | €116,251 | +€78,912 | +211.3% |
| Total equity and liabilities | 10/49 | €173,175 | €208,002 | +€34,826 | +20.1% |
| Equity | 10/15 | €100,096 | €152,900 | +€52,804 | +52.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €104,826 | €157,630 | +€52,804 | +50.4% |
| 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 | €102,966 | €155,770 | +€52,804 | +51.3% |
| Profit (loss) carried forward | 14 | -€10,930 | -€10,930 | = | 0.0% |
| Amounts payable | 17/49 | €73,079 | €55,101 | -€17,978 | -24.6% |
| Amounts payable within one year | 42/48 | €73,079 | €55,101 | -€17,978 | -24.6% |
| Trade debts | 44 | €47,156 | €30,459 | -€16,697 | -35.4% |
| Suppliers | 440/4 | €47,156 | €30,459 | -€16,697 | -35.4% |
| Taxes, remuneration and social security | 45 | €200 | €5,280 | +€5,080 | +2540.2% |
| Taxes | 450/3 | €200 | €5,280 | +€5,080 | +2540.2% |
| Other amounts payable | 47/48 | €25,723 | €19,362 | -€6,362 | -24.7% |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,442 | €5,435 | -€2,006 | -27.0% |
| Gross operating margin | 9900 | -€22,617 | €64,012 | +€86,629 | |
| Operating profit (loss) | 9901 | -€30,059 | €58,576 | +€88,635 | |
| Financial income | 75/76B | €496 | €366 | -€130 | -26.2% |
| Recurring financial income | 75 | €496 | €366 | -€130 | -26.2% |
| Financial charges | 65/66B | €239 | €234 | -€5 | -1.9% |
| Recurring financial charges | 65 | €239 | €234 | -€5 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | -€29,802 | €58,708 | +€88,510 | |
| Income taxes | 67/77 | €891 | €5,904 | +€5,013 | +562.7% |
| Profit (loss) for the period | 9904 | -€30,693 | €52,804 | +€83,497 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,693 | €52,804 | +€83,497 |
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 4 October 2026 via checked.be.