MC SWEET'S: 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 SWEET'S
Largest movements
- Tangible fixed assets -€10,366
down €10,366 (-18.0%), from €57,624 to €47,258
- Cash +€4,161
up €4,161 (+35.8%), from €11,636 to €15,797
mainly Depreciation (+€5,401) and Investment in fixed assets (net) (+€4,965)
- Stocks and contracts -€2,000
no longer reported in 2025 (was €2,000)
- Receivables within one year +€1,828
up €1,828 (+32.3%), from €5,659 to €7,487
- Deferred charges and accrued income -€933
down €933 (-54.8%), from €1,703 to €771
- Trade debts -€4,884
down €4,884 (-95.5%), from €5,112 to €228
- Profit (loss) carried forward -€2,503
down €2,503 (-26.9%), from €9,297 to €6,794
- Gross operating margin -€18,990
down €18,990 (-79.1%), from €24,019 to €5,028
- Other operating charges -€2,016
down €2,016 (-91.7%), from €2,197 to €182
- Depreciation -€328
down €328 (-5.7%), from €5,729 to €5,401
- Taxes +€327
new in 2025: €327
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 | €78,699 | €71,390 | -€7,309 | -9.3% |
| Fixed assets | 21/28 | €57,701 | €47,335 | -€10,366 | -18.0% |
| Tangible fixed assets | 22/27 | €57,624 | €47,258 | -€10,366 | -18.0% |
| Land and buildings | 22 | €44,892 | €40,931 | -€3,961 | -8.8% |
| Plant, machinery and equipment | 23 | €6,833 | €3,300 | -€3,533 | -51.7% |
| Furniture and vehicles | 24 | €5,899 | €3,028 | -€2,872 | -48.7% |
| Financial fixed assets | 28 | €77 | €77 | = | 0.0% |
| Current assets | 29/58 | €20,999 | €24,055 | +€3,056 | +14.6% |
| Stocks and contracts in progress | 3 | €2,000 | - | -€2,000 | |
| Stocks | 30/36 | €2,000 | - | -€2,000 | |
| Amounts receivable within one year | 40/41 | €5,659 | €7,487 | +€1,828 | +32.3% |
| Trade receivables | 40 | €5,659 | €7,487 | +€1,828 | +32.3% |
| Cash at bank and in hand | 54/58 | €11,636 | €15,797 | +€4,161 | +35.8% |
| Deferred charges and accrued income | 490/1 | €1,703 | €771 | -€933 | -54.8% |
| Total equity and liabilities | 10/49 | €78,699 | €71,390 | -€7,309 | -9.3% |
| Equity | 10/15 | €71,297 | €68,794 | -€2,503 | -3.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,297 | €6,794 | -€2,503 | -26.9% |
| Amounts payable | 17/49 | €7,402 | €2,596 | -€4,806 | -64.9% |
| Amounts payable within one year | 42/48 | €7,402 | €2,596 | -€4,806 | -64.9% |
| Trade debts | 44 | €5,112 | €228 | -€4,884 | -95.5% |
| Suppliers | 440/4 | €5,112 | €228 | -€4,884 | -95.5% |
| Taxes, remuneration and social security | 45 | €2,281 | €2,262 | -€19 | -0.8% |
| Taxes | 450/3 | €2,281 | €2,004 | -€277 | -12.2% |
| Remuneration and social security | 454/9 | - | €259 | +€259 | |
| Other amounts payable | 47/48 | €9 | €105 | +€96 | +1039.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,729 | €5,401 | -€328 | -5.7% |
| Other operating charges | 640/8 | €2,197 | €182 | -€2,016 | -91.7% |
| Gross operating margin | 9900 | €24,019 | €5,028 | -€18,990 | -79.1% |
| Operating profit (loss) | 9901 | €16,093 | -€554 | -€16,647 | |
| Financial charges | 65/66B | €1,734 | €1,622 | -€112 | -6.5% |
| Recurring financial charges | 65 | €1,734 | €1,622 | -€112 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €14,359 | -€2,176 | -€16,535 | |
| Income taxes | 67/77 | - | €327 | +€327 | |
| Profit (loss) for the period | 9904 | €14,359 | -€2,503 | -€16,862 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,359 | -€2,503 | -€16,862 |
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 12 October 2026 via checked.be.