MC SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year -€30,531
down €30,531 (-42.9%), from €71,214 to €40,684
of which Trade receivables: -€15,842
- Cash +€16,565
up €16,565 (+82.1%), from €20,178 to €36,743
mainly Receivables within one year (+€30,531) and Debts after one year (+€17,349)
- Deferred charges and accrued income +€1,868
up €1,868 (+678.7%), from €275 to €2,143
- Other debts -€28,301
no longer reported in 2024 (was €28,301)
- Debts after one year +€17,349
new in 2024: €17,349
- Trade debts -€14,185
down €14,185 (-76.0%), from €18,668 to €4,482
- Reserves +€11,000
up €11,000 (+24.9%), from €44,120 to €55,120
- Current portion of long-term debt +€4,667
new in 2024: €4,667
- Gross operating margin +€10,246
up €10,246 (+151.6%), from €6,759 to €17,005
- Taxes +€2,867
up €2,867 (+123.1%), from €2,329 to €5,195
- Financial charges +€817
up €817 (+62.4%), from €1,309 to €2,126
- Financial income -€445
down €445 (-19.4%), from €2,286 to €1,841
- Other operating charges -€282
down €282 (-73.4%), from €384 to €102
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 | €102,234 | €90,522 | -€11,712 | -11.5% |
| Fixed assets | 21/28 | €1,537 | €1,923 | +€385 | +25.1% |
| Tangible fixed assets | 22/27 | €537 | €923 | +€385 | +71.7% |
| Furniture and vehicles | 24 | €537 | €923 | +€385 | +71.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €100,697 | €88,599 | -€12,098 | -12.0% |
| Amounts receivable after more than one year | 29 | €9,029 | €9,029 | = | 0.0% |
| Other amounts receivable | 291 | €9,029 | €9,029 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €71,214 | €40,684 | -€30,531 | -42.9% |
| Trade receivables | 40 | €17,989 | €2,147 | -€15,842 | -88.1% |
| Other amounts receivable | 41 | €53,226 | €38,537 | -€14,689 | -27.6% |
| Cash at bank and in hand | 54/58 | €20,178 | €36,743 | +€16,565 | +82.1% |
| Deferred charges and accrued income | 490/1 | €275 | €2,143 | +€1,868 | +678.7% |
| Total equity and liabilities | 10/49 | €102,234 | €90,522 | -€11,712 | -11.5% |
| Equity | 10/15 | €50,526 | €61,716 | +€11,190 | +22.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €44,120 | €55,120 | +€11,000 | +24.9% |
| Distributable reserves | 133 | €44,120 | €55,120 | +€11,000 | +24.9% |
| Profit (loss) carried forward | 14 | €3,406 | €3,596 | +€190 | +5.6% |
| Amounts payable | 17/49 | €51,708 | €28,805 | -€22,902 | -44.3% |
| Amounts payable after more than one year | 17 | - | €17,349 | +€17,349 | |
| Financial debts | 170/4 | - | €17,349 | +€17,349 | |
| Amounts payable within one year | 42/48 | €51,708 | €11,456 | -€40,251 | -77.8% |
| Current portion of amounts payable after more than one year | 42 | - | €4,667 | +€4,667 | |
| Trade debts | 44 | €18,668 | €4,482 | -€14,185 | -76.0% |
| Suppliers | 440/4 | €18,668 | €4,482 | -€14,185 | -76.0% |
| Taxes, remuneration and social security | 45 | €4,739 | €2,307 | -€2,432 | -51.3% |
| Taxes | 450/3 | €2,931 | €2,307 | -€624 | -21.3% |
| Remuneration and social security | 454/9 | €1,808 | - | -€1,808 | |
| Other amounts payable | 47/48 | €28,301 | - | -€28,301 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €218 | €233 | +€15 | +6.7% |
| Other operating charges | 640/8 | €384 | €102 | -€282 | -73.4% |
| Gross operating margin | 9900 | €6,759 | €17,005 | +€10,246 | +151.6% |
| Operating profit (loss) | 9901 | €6,156 | €16,670 | +€10,514 | +170.8% |
| Financial income | 75/76B | €2,286 | €1,841 | -€445 | -19.4% |
| Recurring financial income | 75 | €2,286 | €1,841 | -€445 | -19.4% |
| Financial charges | 65/66B | €1,309 | €2,126 | +€817 | +62.4% |
| Recurring financial charges | 65 | €1,309 | €2,126 | +€817 | +62.4% |
| Profit (loss) for the period before taxes | 9903 | €7,133 | €16,385 | +€9,252 | +129.7% |
| Income taxes | 67/77 | €2,329 | €5,195 | +€2,867 | +123.1% |
| Profit (loss) for the period | 9904 | €4,805 | €11,190 | +€6,385 | +132.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,805 | €11,190 | +€6,385 | +132.9% |
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 1 October 2026 via checked.be.