MC-SOLUTIONS: 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.
What changed
MC-SOLUTIONS
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1,954
2024 · €2,529-€575
Equity
€22,552
2024 · €30,599-€8,047
Cash
€55,700
2024 · €82,678-€26,978
Balance sheet total
€139,836
2024 · €154,806-€14,970
Largest movements
Assets
- Cash -€26,978
down €26,978 (-32.6%), from €82,678 to €55,700
mainly Trade debts (-€22,371) and Receivables within one year (-€15,646)
- Receivables within one year +€15,646
up €15,646 (+24.4%), from €64,207 to €79,853
of which Trade receivables: +€15,646
- Tangible fixed assets -€3,638
down €3,638 (-47.7%), from €7,621 to €3,983
of which Furniture and vehicles: -€3,638
Equity and liabilities
- Trade debts -€22,371
down €22,371 (-62.8%), from €35,634 to €13,263
of which Suppliers: -€22,371
- Other debts +€10,000
up €10,000, from €0 to €10,000
- Profit (loss) carried forward -€8,047
down €8,047 (-66.0%), from €12,199 to €4,152
- Accrued charges and deferred income +€6,062
up €6,062 (+6.9%), from €87,959 to €94,021
Income statement
- Gross operating margin -€2,254
down €2,254 (-19.7%), from €11,438 to €9,184
- Other operating charges -€873
down €873 (-35.6%), from €2,449 to €1,576
- Taxes -€821
down €821 (-29.9%), from €2,745 to €1,924
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.
Result 2024
€2,529
Gross operating margin
-€2,254
Other operating charges
+€873
Financial income
-€20
Financial charges
+€5
Taxes
+€821
Result 2025
€1,954
raises the resultlowers the result
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.
From operations
-€16,977
Investment
€0
Financing
-€10,001
Cash 2024
€82,678
From operations (derived)
-€16,977
Net result for the year
+€1,954
Depreciation
+€3,638
Receivables within one year
-€15,646
Trade debts
-€22,371
Tax, wage and social debts
-€614
Other debts
+€10,000
Accrued charges and deferred income
+€6,062
Financing
-€10,001
Contributions, distributions and other
-€10,001
Cash 2025
€55,700
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,806 | €139,836 | -€14,970 | -9.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €7,921 | €4,283 | -€3,638 | -45.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €7,621 | €3,983 | -€3,638 | -47.7% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €7,621 | €3,983 | -€3,638 | -47.7% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €146,885 | €135,553 | -€11,332 | -7.7% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Stocks | 30/36 | - | €0 | = | |
| Contracts in progress | 37 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €64,207 | €79,853 | +€15,646 | +24.4% |
| Trade receivables | 40 | €63,337 | €78,983 | +€15,646 | +24.7% |
| Other amounts receivable | 41 | €870 | €870 | = | 0.0% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €82,678 | €55,700 | -€26,978 | -32.6% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €154,806 | €139,836 | -€14,970 | -9.7% |
| Equity | 10/15 | €30,599 | €22,552 | -€8,047 | -26.3% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | €0 | = | |
| Reserves | 13 | €12,100 | €12,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,100 | €2,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,100 | €2,100 | = | 0.0% |
| Own shares acquired | 1312 | €0 | €0 | = | |
| Financial assistance | 1313 | €0 | €0 | = | |
| Other | 1319 | €0 | €0 | = | |
| Tax-exempt reserves | 132 | €0 | €0 | = | |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,199 | €4,152 | -€8,047 | -66.0% |
| Investment grants | 15 | €0 | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | €0 | = | |
| Provisions for liabilities and charges | 160/5 | €0 | €0 | = | |
| Pensions and similar obligations | 160 | €0 | €0 | = | |
| Taxes | 161 | €0 | €0 | = | |
| Major repairs and maintenance | 162 | €0 | €0 | = | |
| Environmental obligations | 163 | €0 | €0 | = | |
| Other liabilities and charges | 164/5 | €0 | €0 | = | |
| Deferred taxes | 168 | €0 | €0 | = | |
| Amounts payable | 17/49 | €124,207 | €117,284 | -€6,923 | -5.6% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Trade debts | 175 | €0 | €0 | = | |
| Advances received on contracts in progress | 176 | €0 | €0 | = | |
| Other amounts payable | 178/9 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €36,248 | €23,263 | -€12,985 | -35.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Other loans | 439 | €0 | €0 | = | |
| Trade debts | 44 | €35,634 | €13,263 | -€22,371 | -62.8% |
| Suppliers | 440/4 | €35,634 | €13,263 | -€22,371 | -62.8% |
| Bills of exchange payable | 441 | €0 | €0 | = | |
| Advances received on contracts in progress | 46 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €614 | €0 | -€614 | -100% |
| Taxes | 450/3 | €614 | €0 | -€614 | -100% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €10,000 | +€10,000 | |
| Accrued charges and deferred income | 492/3 | €87,959 | €94,021 | +€6,062 | +6.9% |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,638 | €3,638 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | €0 | = | |
| Other operating charges | 640/8 | €2,449 | €1,576 | -€873 | -35.6% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €11,438 | €9,184 | -€2,254 | -19.7% |
| Operating profit (loss) | 9901 | €5,351 | €3,970 | -€1,381 | -25.8% |
| Financial income | 75/76B | €20 | €0 | -€20 | -100% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -100% |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €97 | €92 | -€5 | -5.2% |
| Recurring financial charges | 65 | €97 | €92 | -€5 | -5.2% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €5,274 | €3,878 | -€1,396 | -26.5% |
| Transfer from deferred taxes | 780 | - | €0 | = | |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | €2,745 | €1,924 | -€821 | -29.9% |
| Profit (loss) for the period | 9904 | €2,529 | €1,954 | -€575 | -22.7% |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €2,529 | €1,954 | -€575 | -22.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.