MC&JC CONSULTING: what changed
MC&JC CONSULTING
Largest movements
- Cash -€152,012
down €152,012 (-84.3%), from €180,376 to €28,363
mainly Debts after one year (-€69,425) and Receivables within one year (-€66,793)
- Receivables within one year +€66,793
up €66,793 (+79.7%), from €83,839 to €150,632
of which Other amounts receivable: +€67,663
- Tangible fixed assets -€61,581
down €61,581 (-4.7%), from €1.3m to €1.3m
of which Leasing and similar rights: -€36,546
- Debts after one year -€69,425
down €69,425 (-6.8%), from €1.0m to €948,323
- Profit (loss) carried forward -€64,341
down €64,341 (-39.9%), from €161,456 to €97,115
- Gross operating margin -€283,868
down €283,868 (-94.0%), from €301,879 to €18,011
- Depreciation -€49,162
down €49,162 (-43.8%), from €112,365 to €63,203
- Taxes -€39,248
down €39,248, from €38,753 to -€495
- Financial income +€6,433
up €6,433 (+10,919%), from €59 to €6,492
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,584,643 | €1,437,878 | -€146,765 | -9.3% |
| Fixed assets | 21/28 | €1,316,327 | €1,254,746 | -€61,581 | -4.7% |
| Tangible fixed assets | 22/27 | €1,316,327 | €1,254,746 | -€61,581 | -4.7% |
| Land and buildings | 22 | €322,550 | €313,551 | -€8,999 | -2.8% |
| Plant, machinery and equipment | 23 | €23,446 | €21,382 | -€2,064 | -8.8% |
| Furniture and vehicles | 24 | €29,730 | €15,758 | -€13,973 | -47.0% |
| Leasing and similar rights | 25 | €940,601 | €904,055 | -€36,546 | -3.9% |
| Current assets | 29/58 | €268,316 | €183,132 | -€85,183 | -31.7% |
| Amounts receivable within one year | 40/41 | €83,839 | €150,632 | +€66,793 | +79.7% |
| Trade receivables | 40 | €870 | - | -€870 | |
| Other amounts receivable | 41 | €82,969 | €150,632 | +€67,663 | +81.6% |
| Cash at bank and in hand | 54/58 | €180,376 | €28,363 | -€152,012 | -84.3% |
| Deferred charges and accrued income | 490/1 | €4,101 | €4,137 | +€36 | +0.9% |
| Total equity and liabilities | 10/49 | €1,584,643 | €1,437,878 | -€146,765 | -9.3% |
| Equity | 10/15 | €466,456 | €402,115 | -€64,341 | -13.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €300,000 | €300,000 | = | 0.0% |
| Distributable reserves | 133 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €161,456 | €97,115 | -€64,341 | -39.9% |
| Amounts payable | 17/49 | €1,118,187 | €1,035,763 | -€82,424 | -7.4% |
| Amounts payable after more than one year | 17 | €1,017,748 | €948,323 | -€69,425 | -6.8% |
| Financial debts | 170/4 | €1,017,748 | €948,323 | -€69,425 | -6.8% |
| Amounts payable within one year | 42/48 | €100,439 | €87,440 | -€12,999 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €68,253 | €69,425 | +€1,172 | +1.7% |
| Trade debts | 44 | €5,215 | €27 | -€5,188 | -99.5% |
| Suppliers | 440/4 | €5,215 | €27 | -€5,188 | -99.5% |
| Taxes, remuneration and social security | 45 | €26,972 | €17,989 | -€8,983 | -33.3% |
| Taxes | 450/3 | €26,972 | €17,989 | -€8,983 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,365 | €63,203 | -€49,162 | -43.8% |
| Other operating charges | 640/8 | €7,970 | €5,027 | -€2,943 | -36.9% |
| Gross operating margin | 9900 | €301,879 | €18,011 | -€283,868 | -94.0% |
| Operating profit (loss) | 9901 | €181,543 | -€50,219 | -€231,763 | |
| Financial income | 75/76B | €59 | €6,492 | +€6,433 | +10,919% |
| Recurring financial income | 75 | €59 | €6,492 | +€6,433 | +10,919% |
| Financial charges | 65/66B | €19,901 | €21,108 | +€1,207 | +6.1% |
| Recurring financial charges | 65 | €19,901 | €21,108 | +€1,207 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €161,702 | -€64,836 | -€226,537 | |
| Income taxes | 67/77 | €38,753 | -€495 | -€39,248 | |
| Profit (loss) for the period | 9904 | €122,949 | -€64,341 | -€187,290 | |
| Profit (loss) for the period to be appropriated | 9905 | €122,949 | -€64,341 | -€187,290 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.