MC SOFT: 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 SOFT
Largest movements
- Cash -€17,117
down €17,117 (-28.0%), from €61,162 to €44,045
mainly Contributions, distributions and other (-€39,276) and Other debts (-€10,478)
- Tangible fixed assets -€12,492
down €12,492 (-34.9%), from €35,780 to €23,288
of which Furniture and vehicles: -€10,719
- Receivables within one year +€2,662
up €2,662 (+26.7%), from €9,983 to €12,645
- Other debts -€10,478
down €10,478 (-13.3%), from €78,682 to €68,204
- Current portion of long-term debt -€10,389
down €10,389 (-91.5%), from €11,353 to €964
- Tax, wage and social debts -€3,447
down €3,447 (-26.0%), from €13,270 to €9,823
- Trade debts -€1,521
down €1,521 (-56.4%), from €2,698 to €1,177
- Gross operating margin -€2,300
down €2,300 (-3.5%), from €65,465 to €63,165
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 | €108,967 | €82,168 | -€26,799 | -24.6% |
| Fixed assets | 21/28 | €35,780 | €23,288 | -€12,492 | -34.9% |
| Tangible fixed assets | 22/27 | €35,780 | €23,288 | -€12,492 | -34.9% |
| Plant, machinery and equipment | 23 | €3,622 | €1,850 | -€1,772 | -48.9% |
| Furniture and vehicles | 24 | €32,158 | €21,439 | -€10,719 | -33.3% |
| Current assets | 29/58 | €73,187 | €58,880 | -€14,308 | -19.5% |
| Amounts receivable within one year | 40/41 | €9,983 | €12,645 | +€2,662 | +26.7% |
| Trade receivables | 40 | €9,983 | €12,645 | +€2,662 | +26.7% |
| Cash at bank and in hand | 54/58 | €61,162 | €44,045 | -€17,117 | -28.0% |
| Deferred charges and accrued income | 490/1 | €2,042 | €2,190 | +€148 | +7.2% |
| Total equity and liabilities | 10/49 | €108,967 | €82,168 | -€26,799 | -24.6% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable | 17/49 | €106,967 | €80,168 | -€26,799 | -25.1% |
| Amounts payable after more than one year | 17 | €964 | - | -€964 | |
| Financial debts | 170/4 | €964 | - | -€964 | |
| Amounts payable within one year | 42/48 | €106,003 | €80,168 | -€25,835 | -24.4% |
| Current portion of amounts payable after more than one year | 42 | €11,353 | €964 | -€10,389 | -91.5% |
| Trade debts | 44 | €2,698 | €1,177 | -€1,521 | -56.4% |
| Suppliers | 440/4 | €2,698 | €1,177 | -€1,521 | -56.4% |
| Taxes, remuneration and social security | 45 | €13,270 | €9,823 | -€3,447 | -26.0% |
| Taxes | 450/3 | €13,270 | €9,823 | -€3,447 | -26.0% |
| Other amounts payable | 47/48 | €78,682 | €68,204 | -€10,478 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,063 | €12,492 | -€572 | -4.4% |
| Other operating charges | 640/8 | €824 | €847 | +€23 | +2.8% |
| Gross operating margin | 9900 | €65,465 | €63,165 | -€2,300 | -3.5% |
| Operating profit (loss) | 9901 | €51,577 | €49,827 | -€1,751 | -3.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €734 | €335 | -€399 | -54.4% |
| Recurring financial charges | 65 | €734 | €335 | -€399 | -54.4% |
| Profit (loss) for the period before taxes | 9903 | €50,843 | €49,492 | -€1,351 | -2.7% |
| Income taxes | 67/77 | €10,589 | €10,216 | -€373 | -3.5% |
| Profit (loss) for the period | 9904 | €40,254 | €39,276 | -€978 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,254 | €39,276 | -€978 | -2.4% |
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 6 October 2026 via checked.be.