Mc Laughlin construction: 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 Laughlin construction
Largest movements
- Cash -€57,966
down €57,966 (-70.1%), from €82,725 to €24,759
mainly Trade debts (-€26,423) and Stocks and contracts (-€22,800)
- Stocks and contracts +€22,800
up €22,800 (+1900.0%), from €1,200 to €24,000
- Tangible fixed assets -€22,620
down €22,620 (-33.7%), from €67,140 to €44,521
of which Furniture and vehicles: -€13,794
- Receivables within one year +€13,899
up €13,899 (+463.9%), from €2,996 to €16,896
of which Trade receivables: +€8,346
- Trade debts -€26,423
down €26,423 (-62.1%), from €42,547 to €16,124
- Debts after one year -€12,178
down €12,178 (-40.0%), from €30,476 to €18,299
- Tax, wage and social debts -€5,905
down €5,905 (-56.0%), from €10,553 to €4,649
- Depreciation +€9,136
up €9,136 (+67.8%), from €13,484 to €22,620
- Taxes -€2,160
down €2,160 (-63.4%), from €3,404 to €1,244
- Other operating charges -€1,018
down €1,018 (-59.4%), from €1,712 to €694
- Financial charges +€669
up €669 (+68.0%), from €984 to €1,654
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 | €154,061 | €110,655 | -€43,406 | -28.2% |
| Fixed assets | 21/28 | €67,140 | €44,521 | -€22,620 | -33.7% |
| Tangible fixed assets | 22/27 | €67,140 | €44,521 | -€22,620 | -33.7% |
| Furniture and vehicles | 24 | €37,666 | €23,872 | -€13,794 | -36.6% |
| Leasing and similar rights | 25 | €23,383 | €15,366 | -€8,017 | -34.3% |
| Other tangible fixed assets | 26 | €6,091 | €5,283 | -€809 | -13.3% |
| Current assets | 29/58 | €86,921 | €66,135 | -€20,786 | -23.9% |
| Stocks and contracts in progress | 3 | €1,200 | €24,000 | +€22,800 | +1900.0% |
| Contracts in progress | 37 | €1,200 | €24,000 | +€22,800 | +1900.0% |
| Amounts receivable within one year | 40/41 | €2,996 | €16,896 | +€13,899 | +463.9% |
| Trade receivables | 40 | €1,763 | €10,109 | +€8,346 | +473.3% |
| Other amounts receivable | 41 | €1,233 | €6,786 | +€5,553 | +450.4% |
| Cash at bank and in hand | 54/58 | €82,725 | €24,759 | -€57,966 | -70.1% |
| Deferred charges and accrued income | 490/1 | - | €480 | +€480 | |
| Total equity and liabilities | 10/49 | €154,061 | €110,655 | -€43,406 | -28.2% |
| Equity | 10/15 | €58,182 | €58,606 | +€424 | +0.7% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,122 | €50,546 | +€424 | +0.8% |
| Amounts payable | 17/49 | €95,879 | €52,050 | -€43,829 | -45.7% |
| Amounts payable after more than one year | 17 | €30,476 | €18,299 | -€12,178 | -40.0% |
| Financial debts | 170/4 | €30,476 | €18,299 | -€12,178 | -40.0% |
| Amounts payable within one year | 42/48 | €65,403 | €33,751 | -€31,652 | -48.4% |
| Current portion of amounts payable after more than one year | 42 | €11,300 | €11,701 | +€402 | +3.6% |
| Trade debts | 44 | €42,547 | €16,124 | -€26,423 | -62.1% |
| Suppliers | 440/4 | €42,547 | €16,124 | -€26,423 | -62.1% |
| Taxes, remuneration and social security | 45 | €10,553 | €4,649 | -€5,905 | -56.0% |
| Taxes | 450/3 | €10,553 | €4,649 | -€5,905 | -56.0% |
| Other amounts payable | 47/48 | €1,003 | €1,277 | +€274 | +27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,484 | €22,620 | +€9,136 | +67.8% |
| Other operating charges | 640/8 | €1,712 | €694 | -€1,018 | -59.4% |
| Gross operating margin | 9900 | €26,878 | €26,636 | -€242 | -0.9% |
| Operating profit (loss) | 9901 | €11,682 | €3,322 | -€8,360 | -71.6% |
| Financial income | 75/76B | €44 | €0 | -€44 | -99.5% |
| Recurring financial income | 75 | €44 | €0 | -€44 | -99.5% |
| Financial charges | 65/66B | €984 | €1,654 | +€669 | +68.0% |
| Recurring financial charges | 65 | €984 | €1,654 | +€669 | +68.0% |
| Profit (loss) for the period before taxes | 9903 | €10,742 | €1,668 | -€9,074 | -84.5% |
| Income taxes | 67/77 | €3,404 | €1,244 | -€2,160 | -63.4% |
| Profit (loss) for the period | 9904 | €7,338 | €424 | -€6,914 | -94.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,338 | €424 | -€6,914 | -94.2% |
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 3 October 2026 via checked.be.