MC Pro: 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 Pro
Largest movements
- Receivables within one year -€158,039
down €158,039 (-51.0%), from €309,711 to €151,671
of which Trade receivables: -€102,798
- Tangible fixed assets -€73,411
down €73,411 (-71.9%), from €102,137 to €28,725
of which Furniture and vehicles: -€73,411
- Cash +€50,531
up €50,531 (+209.9%), from €24,069 to €74,600
mainly Receivables within one year (+€158,039) and Depreciation (+€48,293)
- Deferred charges and accrued income +€20,829
up €20,829 (+699.9%), from €2,976 to €23,805
- Tax, wage and social debts -€80,542
down €80,542 (-52.0%), from €154,820 to €74,277
- Profit (loss) carried forward -€43,594
down €43,594, from €6,524 to -€37,070
- Advances received -€35,292
down €35,292 (-100.0%), from €35,292 to €0
- Current portion of long-term debt -€23,641
down €23,641 (-100.0%), from €23,641 to €0
- Other debts +€21,757
up €21,757 (+25.3%), from €86,006 to €107,763
- Gross operating margin -€117,194
down €117,194 (-70.6%), from €166,040 to €48,846
- Taxes -€41,178
down €41,178 (-61.0%), from €67,484 to €26,306
- Depreciation -€3,777
down €3,777 (-7.3%), from €52,071 to €48,293
- Financial charges -€3,728
down €3,728 (-84.5%), from €4,412 to €684
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 | €438,892 | €278,802 | -€160,090 | -36.5% |
| Fixed assets | 21/28 | €102,137 | €28,725 | -€73,411 | -71.9% |
| Tangible fixed assets | 22/27 | €102,137 | €28,725 | -€73,411 | -71.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €102,137 | €28,725 | -€73,411 | -71.9% |
| Current assets | 29/58 | €336,756 | €250,077 | -€86,679 | -25.7% |
| Amounts receivable within one year | 40/41 | €309,711 | €151,671 | -€158,039 | -51.0% |
| Trade receivables | 40 | €184,722 | €81,924 | -€102,798 | -55.7% |
| Other amounts receivable | 41 | €124,989 | €69,748 | -€55,242 | -44.2% |
| Cash at bank and in hand | 54/58 | €24,069 | €74,600 | +€50,531 | +209.9% |
| Deferred charges and accrued income | 490/1 | €2,976 | €23,805 | +€20,829 | +699.9% |
| Total equity and liabilities | 10/49 | €438,892 | €278,802 | -€160,090 | -36.5% |
| Equity | 10/15 | €12,724 | -€30,870 | -€43,594 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,524 | -€37,070 | -€43,594 | |
| Amounts payable | 17/49 | €426,168 | €309,672 | -€116,496 | -27.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €426,168 | €309,672 | -€116,496 | -27.3% |
| Current portion of amounts payable after more than one year | 42 | €23,641 | €0 | -€23,641 | -100.0% |
| Trade debts | 44 | €126,409 | €127,631 | +€1,222 | +1.0% |
| Suppliers | 440/4 | €126,409 | €127,631 | +€1,222 | +1.0% |
| Advances received on contracts in progress | 46 | €35,292 | €0 | -€35,292 | -100.0% |
| Taxes, remuneration and social security | 45 | €154,820 | €74,277 | -€80,542 | -52.0% |
| Taxes | 450/3 | €154,820 | €74,277 | -€80,542 | -52.0% |
| Other amounts payable | 47/48 | €86,006 | €107,763 | +€21,757 | +25.3% |
| Non-recurring operating income | 76A | - | €4,371 | +€4,371 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,071 | €48,293 | -€3,777 | -7.3% |
| Other operating charges | 640/8 | €4,574 | €3,371 | -€1,203 | -26.3% |
| Non-recurring operating charges | 66A | €1,343 | €13,787 | +€12,443 | +926.4% |
| Gross operating margin | 9900 | €166,040 | €48,846 | -€117,194 | -70.6% |
| Operating profit (loss) | 9901 | €108,052 | -€16,605 | -€124,657 | |
| Financial charges | 65/66B | €4,412 | €684 | -€3,728 | -84.5% |
| Recurring financial charges | 65 | €4,412 | €684 | -€3,728 | -84.5% |
| Profit (loss) for the period before taxes | 9903 | €103,640 | -€17,288 | -€120,929 | |
| Income taxes | 67/77 | €67,484 | €26,306 | -€41,178 | -61.0% |
| Profit (loss) for the period | 9904 | €36,156 | -€43,594 | -€79,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,156 | -€43,594 | -€79,750 |
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 5 October 2026 via checked.be.