MC PROCAR: 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 PROCAR
Largest movements
- Receivables within one year -€81,049
down €81,049 (-37.3%), from €217,249 to €136,199
of which Trade receivables: -€43,550
- Cash +€75,319
up €75,319 (+59.9%), from €125,721 to €201,039
mainly Receivables within one year (+€81,049) and Net result for the year (+€21,276)
- Stocks and contracts -€12,400
down €12,400 (-40.3%), from €30,800 to €18,400
- Other debts -€34,750
down €34,750 (-93.9%), from €37,000 to €2,250
- Profit (loss) carried forward +€21,276
up €21,276 (+23.6%), from €90,011 to €111,288
- Gross operating margin -€2,319
down €2,319 (-7.0%), from €32,980 to €30,661
- Taxes -€2,014
down €2,014 (-22.1%), from €9,112 to €7,098
- Other operating charges -€1,825
down €1,825 (-37.3%), from €4,889 to €3,064
- Financial income +€1,079
up €1,079 (+1,420%), from €76 to €1,155
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 | €374,469 | €357,348 | -€17,121 | -4.6% |
| Fixed assets | 21/28 | €119 | €716 | +€597 | +502% |
| Tangible fixed assets | 22/27 | €119 | €716 | +€597 | +502% |
| Furniture and vehicles | 24 | €119 | €716 | +€597 | +502% |
| Current assets | 29/58 | €374,350 | €356,632 | -€17,718 | -4.7% |
| Stocks and contracts in progress | 3 | €30,800 | €18,400 | -€12,400 | -40.3% |
| Stocks | 30/36 | €30,800 | €18,400 | -€12,400 | -40.3% |
| Amounts receivable within one year | 40/41 | €217,249 | €136,199 | -€81,049 | -37.3% |
| Trade receivables | 40 | €166,852 | €123,302 | -€43,550 | -26.1% |
| Other amounts receivable | 41 | €50,397 | €12,897 | -€37,499 | -74.4% |
| Cash at bank and in hand | 54/58 | €125,721 | €201,039 | +€75,319 | +59.9% |
| Deferred charges and accrued income | 490/1 | €581 | €993 | +€413 | +71.0% |
| Total equity and liabilities | 10/49 | €374,469 | €357,348 | -€17,121 | -4.6% |
| Equity | 10/15 | €321,438 | €340,464 | +€19,026 | +5.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €191,426 | €189,176 | -€2,250 | -1.2% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €187,426 | €185,176 | -€2,250 | -1.2% |
| Profit (loss) carried forward | 14 | €90,011 | €111,288 | +€21,276 | +23.6% |
| Amounts payable | 17/49 | €53,031 | €16,883 | -€36,148 | -68.2% |
| Amounts payable within one year | 42/48 | €53,031 | €16,883 | -€36,148 | -68.2% |
| Trade debts | 44 | €12,422 | €12,407 | -€15 | -0.1% |
| Suppliers | 440/4 | €12,422 | €12,407 | -€15 | -0.1% |
| Taxes, remuneration and social security | 45 | €3,610 | €2,227 | -€1,383 | -38.3% |
| Taxes | 450/3 | €3,610 | €2,227 | -€1,383 | -38.3% |
| Other amounts payable | 47/48 | €37,000 | €2,250 | -€34,750 | -93.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158 | €292 | +€133 | +84.1% |
| Other operating charges | 640/8 | €4,889 | €3,064 | -€1,825 | -37.3% |
| Gross operating margin | 9900 | €32,980 | €30,661 | -€2,319 | -7.0% |
| Operating profit (loss) | 9901 | €27,932 | €27,305 | -€627 | -2.2% |
| Financial income | 75/76B | €76 | €1,155 | +€1,079 | +1,420% |
| Recurring financial income | 75 | €76 | €1,155 | +€1,079 | +1,420% |
| Financial charges | 65/66B | €123 | €85 | -€38 | -30.7% |
| Recurring financial charges | 65 | €123 | €85 | -€38 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €27,885 | €28,375 | +€490 | +1.8% |
| Income taxes | 67/77 | €9,112 | €7,098 | -€2,014 | -22.1% |
| Profit (loss) for the period | 9904 | €18,773 | €21,276 | +€2,503 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,773 | €21,276 | +€2,503 | +13.3% |
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 17 October 2026 via checked.be.