MC IT SERVICES: 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 IT SERVICES
Largest movements
- Cash -€17,250
down €17,250 (-42.7%), from €40,411 to €23,160
mainly Other debts (-€28,345) and Tax, wage and social debts (-€12,778)
- Receivables within one year -€11,624
down €11,624 (-39.1%), from €29,727 to €18,102
of which Trade receivables: -€12,210
- Tangible fixed assets +€3,909
up €3,909 (+778%), from €502 to €4,411
of which Plant, machinery and equipment: +€2,674
- Deferred charges and accrued income -€2,848
down €2,848 (-27.0%), from €10,560 to €7,711
- Other debts -€28,345
down €28,345 (-88.6%), from €32,000 to €3,655
- Tax, wage and social debts -€12,778
down €12,778 (-70.4%), from €18,152 to €5,374
- Profit (loss) carried forward +€10,297
up €10,297 (+86.9%), from €11,843 to €22,140
- Trade debts +€3,012
up €3,012 (+499%), from €604 to €3,616
- Gross operating margin -€9,262
down €9,262 (-28.6%), from €32,393 to €23,131
- Financial income -€8,485
down €8,485 (-97.7%), from €8,686 to €201
of which Non-recurring financial income: -€8,666
- Taxes -€3,503
down €3,503 (-42.2%), from €8,305 to €4,803
- Depreciation +€448
up €448 (+50.2%), from €892 to €1,340
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.
Derived cash bridge
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 | €81,199 | €53,385 | -€27,814 | -34.3% |
| Fixed assets | 21/28 | €502 | €4,411 | +€3,909 | +778% |
| Tangible fixed assets | 22/27 | €502 | €4,411 | +€3,909 | +778% |
| Land and buildings | 22 | - | €1,486 | +€1,486 | |
| Plant, machinery and equipment | 23 | €0 | €2,674 | +€2,674 | |
| Furniture and vehicles | 24 | €502 | €251 | -€251 | -50.0% |
| Current assets | 29/58 | €80,697 | €48,974 | -€31,722 | -39.3% |
| Amounts receivable within one year | 40/41 | €29,727 | €18,102 | -€11,624 | -39.1% |
| Trade receivables | 40 | €26,474 | €14,264 | -€12,210 | -46.1% |
| Other amounts receivable | 41 | €3,252 | €3,838 | +€586 | +18.0% |
| Cash at bank and in hand | 54/58 | €40,411 | €23,160 | -€17,250 | -42.7% |
| Deferred charges and accrued income | 490/1 | €10,560 | €7,711 | -€2,848 | -27.0% |
| Total equity and liabilities | 10/49 | €81,199 | €53,385 | -€27,814 | -34.3% |
| Equity | 10/15 | €30,443 | €40,740 | +€10,297 | +33.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,843 | €22,140 | +€10,297 | +86.9% |
| Amounts payable | 17/49 | €50,756 | €12,645 | -€38,110 | -75.1% |
| Amounts payable within one year | 42/48 | €50,756 | €12,645 | -€38,110 | -75.1% |
| Trade debts | 44 | €604 | €3,616 | +€3,012 | +499% |
| Suppliers | 440/4 | €604 | €3,616 | +€3,012 | +499% |
| Taxes, remuneration and social security | 45 | €18,152 | €5,374 | -€12,778 | -70.4% |
| Taxes | 450/3 | €18,152 | €5,374 | -€12,778 | -70.4% |
| Other amounts payable | 47/48 | €32,000 | €3,655 | -€28,345 | -88.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €892 | €1,340 | +€448 | +50.2% |
| Other operating charges | 640/8 | €1,237 | €1,439 | +€202 | +16.3% |
| Gross operating margin | 9900 | €32,393 | €23,131 | -€9,262 | -28.6% |
| Operating profit (loss) | 9901 | €30,264 | €20,353 | -€9,912 | -32.8% |
| Financial income | 75/76B | €8,686 | €201 | -€8,485 | -97.7% |
| Recurring financial income | 75 | €21 | €201 | +€180 | +872% |
| Non-recurring financial income | 76B | €8,666 | €0 | -€8,666 | -100% |
| Financial charges | 65/66B | €910 | €1,154 | +€245 | +26.9% |
| Recurring financial charges | 65 | €910 | €1,154 | +€245 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €38,041 | €19,400 | -€18,642 | -49.0% |
| Income taxes | 67/77 | €8,305 | €4,803 | -€3,503 | -42.2% |
| Profit (loss) for the period | 9904 | €29,736 | €14,597 | -€15,139 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,736 | €14,597 | -€15,139 | -50.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.