MC PRO CONCEPT: 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 CONCEPT
Largest movements
- Receivables within one year +€31,202
up €31,202 (+314.1%), from €9,933 to €41,134
of which Other amounts receivable: +€25,217
- Cash +€9,678
up €9,678 (+48.5%), from €19,970 to €29,648
mainly Net result for the year (+€27,010) and Tax, wage and social debts (+€9,801)
- Tangible fixed assets -€1,260
down €1,260 (-20.6%), from €6,117 to €4,857
- Profit (loss) carried forward +€27,010
up €27,010 (+138.2%), from €19,548 to €46,557
- Tax, wage and social debts +€9,801
up €9,801 (+177.8%), from €5,514 to €15,314
- Trade debts +€7,768
new in 2024: €7,768
- Other debts -€4,959
no longer reported in 2024 (was €4,959)
- Gross operating margin +€9,951
up €9,951 (+37.3%), from €26,648 to €36,599
- Taxes +€2,099
up €2,099 (+38.1%), from €5,514 to €7,613
- Depreciation +€1,077
up €1,077 (+589.9%), from €183 to €1,260
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,020 | €75,639 | +€39,620 | +110.0% |
| Fixed assets | 21/28 | €6,117 | €4,857 | -€1,260 | -20.6% |
| Tangible fixed assets | 22/27 | €6,117 | €4,857 | -€1,260 | -20.6% |
| Plant, machinery and equipment | 23 | €6,117 | €4,857 | -€1,260 | -20.6% |
| Current assets | 29/58 | €29,903 | €70,782 | +€40,879 | +136.7% |
| Amounts receivable within one year | 40/41 | €9,933 | €41,134 | +€31,202 | +314.1% |
| Trade receivables | 40 | €7,258 | €13,242 | +€5,984 | +82.5% |
| Other amounts receivable | 41 | €2,675 | €27,892 | +€25,217 | +942.7% |
| Cash at bank and in hand | 54/58 | €19,970 | €29,648 | +€9,678 | +48.5% |
| Total equity and liabilities | 10/49 | €36,020 | €75,639 | +€39,620 | +110.0% |
| Equity | 10/15 | €25,548 | €52,557 | +€27,010 | +105.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Capital | 10 | €6,000 | €6,000 | = | 0.0% |
| Issued capital | 100 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,548 | €46,557 | +€27,010 | +138.2% |
| Amounts payable | 17/49 | €10,472 | €23,082 | +€12,610 | +120.4% |
| Amounts payable within one year | 42/48 | €10,472 | €23,082 | +€12,610 | +120.4% |
| Trade debts | 44 | - | €7,768 | +€7,768 | |
| Suppliers | 440/4 | - | €7,768 | +€7,768 | |
| Taxes, remuneration and social security | 45 | €5,514 | €15,314 | +€9,801 | +177.8% |
| Taxes | 450/3 | €5,514 | €15,314 | +€9,801 | +177.8% |
| Other amounts payable | 47/48 | €4,959 | - | -€4,959 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183 | €1,260 | +€1,077 | +589.9% |
| Other operating charges | 640/8 | €963 | €609 | -€354 | -36.8% |
| Gross operating margin | 9900 | €26,648 | €36,599 | +€9,951 | +37.3% |
| Operating profit (loss) | 9901 | €25,502 | €34,730 | +€9,228 | +36.2% |
| Financial charges | 65/66B | €441 | €108 | -€333 | -75.6% |
| Recurring financial charges | 65 | €441 | €108 | -€333 | -75.6% |
| Profit (loss) for the period before taxes | 9903 | €25,061 | €34,622 | +€9,561 | +38.2% |
| Income taxes | 67/77 | €5,514 | €7,613 | +€2,099 | +38.1% |
| Profit (loss) for the period | 9904 | €19,548 | €27,010 | +€7,462 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,548 | €27,010 | +€7,462 | +38.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.