MC RESTAURANT: 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 RESTAURANT
Largest movements
- Cash +€34,938
up €34,938 (+11.0%), from €318,815 to €353,753
mainly Depreciation (+€20,254) and Tax, wage and social debts (+€18,882)
- Receivables within one year -€16,760
down €16,760 (-23.4%), from €71,525 to €54,765
of which Other amounts receivable: -€17,424
- Tangible fixed assets -€11,254
down €11,254 (-33.9%), from €33,236 to €21,982
of which Furniture and vehicles: -€9,014
- Stocks and contracts -€10,569
down €10,569 (-32.9%), from €32,118 to €21,549
- Formation expenses -€9,000
down €9,000 (-32.9%), from €27,370 to €18,370
- Trade debts -€38,916
down €38,916 (-16.2%), from €240,861 to €201,945
- Tax, wage and social debts +€18,882
up €18,882 (+15.0%), from €125,921 to €144,803
of which Remuneration and social security: +€13,617
- Reserves +€14,943
up €14,943 (+18.0%), from €82,930 to €97,873
- Gross operating margin -€379,742
down €379,742 (-35.5%), from €1.1m to €688,650
- Staff costs -€270,685
down €270,685 (-29.7%), from €911,962 to €641,277
- Taxes -€26,297
down €26,297 (-80.1%), from €32,841 to €6,545
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 | €484,713 | €475,621 | -€9,092 | -1.9% |
| Formation expenses | 20 | €27,370 | €18,370 | -€9,000 | -32.9% |
| Fixed assets | 21/28 | €34,113 | €22,859 | -€11,254 | -33.0% |
| Tangible fixed assets | 22/27 | €33,236 | €21,982 | -€11,254 | -33.9% |
| Plant, machinery and equipment | 23 | €5,743 | €3,503 | -€2,240 | -39.0% |
| Furniture and vehicles | 24 | €27,493 | €18,479 | -€9,014 | -32.8% |
| Financial fixed assets | 28 | €877 | €877 | = | 0.0% |
| Current assets | 29/58 | €423,230 | €434,392 | +€11,161 | +2.6% |
| Stocks and contracts in progress | 3 | €32,118 | €21,549 | -€10,569 | -32.9% |
| Stocks | 30/36 | €32,118 | €21,549 | -€10,569 | -32.9% |
| Amounts receivable within one year | 40/41 | €71,525 | €54,765 | -€16,760 | -23.4% |
| Trade receivables | 40 | €2,529 | €3,193 | +€664 | +26.3% |
| Other amounts receivable | 41 | €68,996 | €51,571 | -€17,424 | -25.3% |
| Cash at bank and in hand | 54/58 | €318,815 | €353,753 | +€34,938 | +11.0% |
| Deferred charges and accrued income | 490/1 | €773 | €4,326 | +€3,553 | +460% |
| Total equity and liabilities | 10/49 | €484,713 | €475,621 | -€9,092 | -1.9% |
| Equity | 10/15 | €113,930 | €128,873 | +€14,943 | +13.1% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €82,930 | €97,873 | +€14,943 | +18.0% |
| Distributable reserves | 133 | €82,930 | €97,873 | +€14,943 | +18.0% |
| Amounts payable | 17/49 | €370,783 | €346,748 | -€24,035 | -6.5% |
| Amounts payable within one year | 42/48 | €366,783 | €346,748 | -€20,035 | -5.5% |
| Trade debts | 44 | €240,861 | €201,945 | -€38,916 | -16.2% |
| Suppliers | 440/4 | €240,861 | €201,945 | -€38,916 | -16.2% |
| Taxes, remuneration and social security | 45 | €125,921 | €144,803 | +€18,882 | +15.0% |
| Taxes | 450/3 | €33,413 | €38,678 | +€5,265 | +15.8% |
| Remuneration and social security | 454/9 | €92,508 | €106,125 | +€13,617 | +14.7% |
| Accrued charges and deferred income | 492/3 | €4,000 | - | -€4,000 | |
| Remuneration, social security and pensions | 62 | €911,962 | €641,277 | -€270,685 | -29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,854 | €20,254 | +€5,399 | +36.3% |
| Other operating charges | 640/8 | €6,893 | €8,924 | +€2,031 | +29.5% |
| Gross operating margin | 9900 | €1,068,393 | €688,650 | -€379,742 | -35.5% |
| Operating profit (loss) | 9901 | €134,683 | €18,195 | -€116,488 | -86.5% |
| Financial income | 75/76B | €7,901 | €9,140 | +€1,239 | +15.7% |
| Recurring financial income | 75 | €7,901 | €9,140 | +€1,239 | +15.7% |
| Financial charges | 65/66B | €7,370 | €5,848 | -€1,522 | -20.7% |
| Recurring financial charges | 65 | €7,370 | €5,848 | -€1,522 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €135,213 | €21,487 | -€113,726 | -84.1% |
| Income taxes | 67/77 | €32,841 | €6,545 | -€26,297 | -80.1% |
| Profit (loss) for the period | 9904 | €102,372 | €14,943 | -€87,430 | -85.4% |
| Profit (loss) for the period to be appropriated | 9905 | €102,372 | €14,943 | -€87,430 | -85.4% |
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 21 October 2026 via checked.be.