MC LIFT: 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 LIFT
Largest movements
- Cash +€26,769
up €26,769 (+303%), from €8,821 to €35,590
mainly Net result for the year (+€44,020) and Trade debts (+€3,776)
- Deferred charges and accrued income +€11,937
up €11,937 (+260%), from €4,588 to €16,525
- Reserves +€44,020
up €44,020 (+98.5%), from €44,684 to €88,704
- Other debts -€10,270
no longer reported in 2025 (was €10,270)
- Trade debts +€3,776
up €3,776 (+207%), from €1,827 to €5,603
- Tax, wage and social debts +€1,421
up €1,421 (+30.7%), from €4,632 to €6,053
of which Remuneration and social security: +€3,083
- Gross operating margin +€26,839
up €26,839 (+41.4%), from €64,776 to €91,615
- Staff costs +€16,616
new in 2025: €16,616
- Other operating charges +€3,286
up €3,286 (+1,070%), from €307 to €3,594
- Taxes +€2,739
up €2,739 (+15.5%), from €17,632 to €20,370
- Financial charges +€2,543
up €2,543 (+139%), from €1,835 to €4,378
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.
Derived cash bridge
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 | €63,662 | €102,609 | +€38,948 | +61.2% |
| Fixed assets | 21/28 | €4,799 | €5,549 | +€750 | +15.6% |
| Tangible fixed assets | 22/27 | €4,799 | €5,549 | +€750 | +15.6% |
| Plant, machinery and equipment | 23 | €1,727 | €2,580 | +€853 | +49.4% |
| Furniture and vehicles | 24 | €3,072 | €2,969 | -€103 | -3.4% |
| Current assets | 29/58 | €58,862 | €97,061 | +€38,198 | +64.9% |
| Amounts receivable within one year | 40/41 | €45,454 | €44,945 | -€509 | -1.1% |
| Trade receivables | 40 | €43,155 | €42,342 | -€813 | -1.9% |
| Other amounts receivable | 41 | €2,299 | €2,604 | +€305 | +13.3% |
| Cash at bank and in hand | 54/58 | €8,821 | €35,590 | +€26,769 | +303% |
| Deferred charges and accrued income | 490/1 | €4,588 | €16,525 | +€11,937 | +260% |
| Total equity and liabilities | 10/49 | €63,662 | €102,609 | +€38,948 | +61.2% |
| Equity | 10/15 | €46,934 | €90,954 | +€44,020 | +93.8% |
| Contributions | 10/11 | €2,250 | €2,250 | = | 0.0% |
| Reserves | 13 | €44,684 | €88,704 | +€44,020 | +98.5% |
| Distributable reserves | 133 | €44,684 | €88,704 | +€44,020 | +98.5% |
| Amounts payable | 17/49 | €16,728 | €11,656 | -€5,072 | -30.3% |
| Amounts payable within one year | 42/48 | €16,728 | €11,656 | -€5,072 | -30.3% |
| Trade debts | 44 | €1,827 | €5,603 | +€3,776 | +207% |
| Suppliers | 440/4 | €1,827 | €5,603 | +€3,776 | +207% |
| Taxes, remuneration and social security | 45 | €4,632 | €6,053 | +€1,421 | +30.7% |
| Taxes | 450/3 | €4,632 | €2,970 | -€1,662 | -35.9% |
| Remuneration and social security | 454/9 | - | €3,083 | +€3,083 | |
| Other amounts payable | 47/48 | €10,270 | - | -€10,270 | |
| Remuneration, social security and pensions | 62 | - | €16,616 | +€16,616 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €319 | €1,865 | +€1,546 | +484% |
| Other operating charges | 640/8 | €307 | €3,594 | +€3,286 | +1,070% |
| Non-recurring operating charges | 66A | - | €773 | +€773 | |
| Gross operating margin | 9900 | €64,776 | €91,615 | +€26,839 | +41.4% |
| Operating profit (loss) | 9901 | €64,150 | €68,768 | +€4,618 | +7.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,835 | €4,378 | +€2,543 | +139% |
| Recurring financial charges | 65 | €1,835 | €4,378 | +€2,543 | +139% |
| Profit (loss) for the period before taxes | 9903 | €62,315 | €64,391 | +€2,076 | +3.3% |
| Income taxes | 67/77 | €17,632 | €20,370 | +€2,739 | +15.5% |
| Profit (loss) for the period | 9904 | €44,684 | €44,020 | -€663 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €44,684 | €44,020 | -€663 | -1.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.