MC TECHNICS: 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 TECHNICS
Largest movements
- Cash -€54,741
down €54,741 (-67.0%), from €81,734 to €26,994
mainly Contributions, distributions and other (-€49,929) and Investment in fixed assets (net) (-€23,617)
- Tangible fixed assets +€20,139
up €20,139 (+379.5%), from €5,306 to €25,445
of which Plant, machinery and equipment: +€18,404
- Receivables within one year -€7,522
down €7,522 (-18.3%), from €41,066 to €33,544
of which Trade receivables: -€5,823
- Deferred charges and accrued income +€2,806
up €2,806 (+139.0%), from €2,018 to €4,824
- Reserves -€41,457
down €41,457 (-35.5%), from €116,690 to €75,233
of which Distributable reserves: -€41,457
- Trade debts +€3,814
up €3,814 (+313.6%), from €1,216 to €5,030
- Tax, wage and social debts -€1,647
down €1,647 (-17.0%), from €9,661 to €8,014
- Gross operating margin -€20,381
down €20,381 (-55.9%), from €36,434 to €16,053
- Taxes -€6,188
down €6,188 (-66.2%), from €9,351 to €3,162
- Depreciation +€2,337
up €2,337 (+204.9%), from €1,141 to €3,478
- Financial income +€466
up €466 (+152.7%), from €305 to €771
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 | €130,145 | €90,827 | -€39,318 | -30.2% |
| Fixed assets | 21/28 | €5,326 | €25,465 | +€20,139 | +378.1% |
| Tangible fixed assets | 22/27 | €5,306 | €25,445 | +€20,139 | +379.5% |
| Plant, machinery and equipment | 23 | €3,161 | €21,565 | +€18,404 | +582.2% |
| Furniture and vehicles | 24 | €2,145 | €3,880 | +€1,735 | +80.9% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €124,819 | €65,361 | -€59,457 | -47.6% |
| Amounts receivable within one year | 40/41 | €41,066 | €33,544 | -€7,522 | -18.3% |
| Trade receivables | 40 | €24,918 | €19,095 | -€5,823 | -23.4% |
| Other amounts receivable | 41 | €16,148 | €14,448 | -€1,700 | -10.5% |
| Cash at bank and in hand | 54/58 | €81,734 | €26,994 | -€54,741 | -67.0% |
| Deferred charges and accrued income | 490/1 | €2,018 | €4,824 | +€2,806 | +139.0% |
| Total equity and liabilities | 10/49 | €130,145 | €90,827 | -€39,318 | -30.2% |
| Equity | 10/15 | €116,690 | €75,233 | -€41,457 | -35.5% |
| Reserves | 13 | €116,690 | €75,233 | -€41,457 | -35.5% |
| Tax-exempt reserves | 132 | €7,350 | €7,350 | = | 0.0% |
| Distributable reserves | 133 | €109,340 | €67,883 | -€41,457 | -37.9% |
| Amounts payable | 17/49 | €13,455 | €15,594 | +€2,140 | +15.9% |
| Amounts payable within one year | 42/48 | €13,452 | €15,588 | +€2,136 | +15.9% |
| Financial debts | 43 | €1,716 | €1,711 | -€5 | -0.3% |
| Credit institutions | 430/8 | €1,716 | €1,711 | -€5 | -0.3% |
| Trade debts | 44 | €1,216 | €5,030 | +€3,814 | +313.6% |
| Suppliers | 440/4 | €1,216 | €5,030 | +€3,814 | +313.6% |
| Taxes, remuneration and social security | 45 | €9,661 | €8,014 | -€1,647 | -17.0% |
| Taxes | 450/3 | €9,661 | €8,014 | -€1,647 | -17.0% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Accrued charges and deferred income | 492/3 | €2 | €6 | +€4 | +163.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,141 | €3,478 | +€2,337 | +204.9% |
| Other operating charges | 640/8 | €731 | €986 | +€255 | +34.8% |
| Gross operating margin | 9900 | €36,434 | €16,053 | -€20,381 | -55.9% |
| Operating profit (loss) | 9901 | €34,562 | €11,589 | -€22,973 | -66.5% |
| Financial income | 75/76B | €305 | €771 | +€466 | +152.7% |
| Recurring financial income | 75 | €305 | €771 | +€466 | +152.7% |
| Financial charges | 65/66B | €703 | €727 | +€23 | +3.3% |
| Recurring financial charges | 65 | €703 | €727 | +€23 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €34,164 | €11,634 | -€22,531 | -65.9% |
| Income taxes | 67/77 | €9,351 | €3,162 | -€6,188 | -66.2% |
| Profit (loss) for the period | 9904 | €24,814 | €8,471 | -€16,342 | -65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,814 | €8,471 | -€16,342 | -65.9% |
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.