MC² 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.
MC² SOLUTIONS
Largest movements
- Cash -€40,927
down €40,927 (-20.9%), from €195,415 to €154,488
mainly Contributions, distributions and other (-€60,000) and Other debts (-€24,949)
- Receivables within one year +€19,349
up €19,349 (+91.2%), from €21,220 to €40,569
of which Trade receivables: +€11,790
- Tangible fixed assets -€11,261
down €11,261 (-36.8%), from €30,597 to €19,336
of which Furniture and vehicles: -€10,583
- Other debts -€24,949
down €24,949 (-28.7%), from €86,912 to €61,963
- Reserves +€15,000
up €15,000 (+16.7%), from €90,000 to €105,000
- Current portion of long-term debt -€12,750
down €12,750 (-100.0%), from €12,750 to €0
- Profit (loss) carried forward -€7,384
down €7,384 (-57.3%), from €12,876 to €5,491
- Tax, wage and social debts -€2,570
down €2,570 (-55.2%), from €4,655 to €2,086
of which Taxes: -€2,570
- Gross operating margin -€37,082
down €37,082 (-25.4%), from €146,220 to €109,138
- Taxes -€10,867
down €10,867 (-28.6%), from €38,033 to €27,166
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 | €248,870 | €216,149 | -€32,721 | -13.1% |
| Fixed assets | 21/28 | €30,622 | €19,361 | -€11,261 | -36.8% |
| Tangible fixed assets | 22/27 | €30,597 | €19,336 | -€11,261 | -36.8% |
| Furniture and vehicles | 24 | €29,659 | €19,076 | -€10,583 | -35.7% |
| Other tangible fixed assets | 26 | €939 | €260 | -€678 | -72.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €218,247 | €196,787 | -€21,460 | -9.8% |
| Amounts receivable within one year | 40/41 | €21,220 | €40,569 | +€19,349 | +91.2% |
| Trade receivables | 40 | €18,978 | €30,768 | +€11,790 | +62.1% |
| Other amounts receivable | 41 | €2,242 | €9,802 | +€7,559 | +337.2% |
| Cash at bank and in hand | 54/58 | €195,415 | €154,488 | -€40,927 | -20.9% |
| Deferred charges and accrued income | 490/1 | €1,612 | €1,729 | +€118 | +7.3% |
| Total equity and liabilities | 10/49 | €248,870 | €216,149 | -€32,721 | -13.1% |
| Equity | 10/15 | €123,336 | €130,951 | +€7,616 | +6.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €90,000 | €105,000 | +€15,000 | +16.7% |
| Distributable reserves | 133 | €90,000 | €105,000 | +€15,000 | +16.7% |
| Profit (loss) carried forward | 14 | €12,876 | €5,491 | -€7,384 | -57.3% |
| Amounts payable | 17/49 | €125,534 | €85,197 | -€40,337 | -32.1% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €105,534 | €64,763 | -€40,771 | -38.6% |
| Current portion of amounts payable after more than one year | 42 | €12,750 | €0 | -€12,750 | -100.0% |
| Trade debts | 44 | €1,217 | €715 | -€502 | -41.3% |
| Suppliers | 440/4 | €1,217 | €715 | -€502 | -41.3% |
| Taxes, remuneration and social security | 45 | €4,655 | €2,086 | -€2,570 | -55.2% |
| Taxes | 450/3 | €3,538 | €969 | -€2,570 | -72.6% |
| Remuneration and social security | 454/9 | €1,117 | €1,117 | = | 0.0% |
| Other amounts payable | 47/48 | €86,912 | €61,963 | -€24,949 | -28.7% |
| Accrued charges and deferred income | 492/3 | - | €434 | +€434 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,103 | €11,261 | +€158 | +1.4% |
| Other operating charges | 640/8 | €1,063 | €1,231 | +€167 | +15.8% |
| Gross operating margin | 9900 | €146,220 | €109,138 | -€37,082 | -25.4% |
| Operating profit (loss) | 9901 | €134,053 | €96,646 | -€37,407 | -27.9% |
| Financial income | 75/76B | €0 | €7 | +€7 | +34650.0% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +34650.0% |
| Financial charges | 65/66B | €2,290 | €1,872 | -€419 | -18.3% |
| Recurring financial charges | 65 | €2,290 | €1,872 | -€419 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €131,763 | €94,782 | -€36,982 | -28.1% |
| Income taxes | 67/77 | €38,033 | €27,166 | -€10,867 | -28.6% |
| Profit (loss) for the period | 9904 | €93,731 | €67,616 | -€26,115 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €93,731 | €67,616 | -€26,115 | -27.9% |
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 30 September 2026 via checked.be.