MC-Ô MANAGEMENT: 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-Ô MANAGEMENT
Largest movements
- Tangible fixed assets +€72,054
new in 2025: €72,054
- Receivables within one year +€14,645
up €14,645 (+102%), from €14,410 to €29,055
- Cash +€3,945
up €3,945 (+3.3%), from €118,968 to €122,913
mainly Debts after one year (+€50,972) and Net result for the year (+€35,675)
- Debts after one year +€50,972
new in 2025: €50,972
- Other debts +€34,140
up €34,140 (+3,542%), from €964 to €35,104
- Current portion of long-term debt +€13,469
new in 2025: €13,469
- Trade debts -€5,411
down €5,411 (-66.8%), from €8,100 to €2,689
- Purchases and services +€104,020
new in 2025: €104,020
- Gross operating margin +€15,374
up €15,374 (+38.5%), from €39,946 to €55,320
- Depreciation +€7,949
new in 2025: €7,949
- Financial charges +€1,775
up €1,775 (+2,644%), from €67 to €1,842
- Taxes +€1,277
up €1,277 (+15.6%), from €8,207 to €9,484
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 | €133,438 | €225,048 | +€91,609 | +68.7% |
| Fixed assets | 21/28 | €60 | €72,114 | +€72,054 | +120,091% |
| Tangible fixed assets | 22/27 | - | €72,054 | +€72,054 | |
| Furniture and vehicles | 24 | - | €72,054 | +€72,054 | |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €133,378 | €152,933 | +€19,555 | +14.7% |
| Amounts receivable within one year | 40/41 | €14,410 | €29,055 | +€14,645 | +102% |
| Trade receivables | 40 | €14,410 | €29,055 | +€14,645 | +102% |
| Cash at bank and in hand | 54/58 | €118,968 | €122,913 | +€3,945 | +3.3% |
| Deferred charges and accrued income | 490/1 | - | €965 | +€965 | |
| Total equity and liabilities | 10/49 | €133,438 | €225,048 | +€91,609 | +68.7% |
| Equity | 10/15 | €93,642 | €94,317 | +€675 | +0.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,142 | €91,817 | +€675 | +0.7% |
| Amounts payable | 17/49 | €39,797 | €130,731 | +€90,934 | +228% |
| Amounts payable after more than one year | 17 | - | €50,972 | +€50,972 | |
| Financial debts | 170/4 | - | €50,972 | +€50,972 | |
| Amounts payable within one year | 42/48 | €39,797 | €79,759 | +€39,962 | +100% |
| Current portion of amounts payable after more than one year | 42 | - | €13,469 | +€13,469 | |
| Trade debts | 44 | €8,100 | €2,689 | -€5,411 | -66.8% |
| Suppliers | 440/4 | €8,100 | €2,689 | -€5,411 | -66.8% |
| Taxes, remuneration and social security | 45 | €30,733 | €28,497 | -€2,236 | -7.3% |
| Taxes | 450/3 | €14,796 | €26,523 | +€11,727 | +79.3% |
| Remuneration and social security | 454/9 | €15,937 | €1,974 | -€13,963 | -87.6% |
| Other amounts payable | 47/48 | €964 | €35,104 | +€34,140 | +3,542% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €104,020 | +€104,020 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,949 | +€7,949 | |
| Other operating charges | 640/8 | €1,362 | €1,562 | +€200 | +14.7% |
| Gross operating margin | 9900 | €39,946 | €55,320 | +€15,374 | +38.5% |
| Operating profit (loss) | 9901 | €38,584 | €45,808 | +€7,225 | +18.7% |
| Financial income | 75/76B | €453 | €1,193 | +€740 | +163% |
| Recurring financial income | 75 | €453 | €1,193 | +€740 | +163% |
| Financial charges | 65/66B | €67 | €1,842 | +€1,775 | +2,644% |
| Recurring financial charges | 65 | €67 | €1,842 | +€1,775 | +2,644% |
| Profit (loss) for the period before taxes | 9903 | €38,970 | €45,159 | +€6,189 | +15.9% |
| Income taxes | 67/77 | €8,207 | €9,484 | +€1,277 | +15.6% |
| Profit (loss) for the period | 9904 | €30,763 | €35,675 | +€4,913 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,763 | €35,675 | +€4,913 | +16.0% |
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 13 October 2026 via checked.be.