MCA BUILDING: 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.
MCA BUILDING
Largest movements
- Deferred charges and accrued income +€12,948
up €12,948 (+125.9%), from €10,283 to €23,231
- Receivables within one year -€11,698
down €11,698 (-52.6%), from €22,254 to €10,556
of which Trade receivables: -€14,188
- Tangible fixed assets +€7,834
up €7,834 (+233.1%), from €3,361 to €11,195
of which Plant, machinery and equipment: +€4,652
- Cash -€1,502
down €1,502 (-22.6%), from €6,633 to €5,131
mainly Deferred charges and accrued income (-€12,948) and Investment in fixed assets (net) (-€11,462)
- Other debts +€15,000
new in 2025: €15,000
- Tax, wage and social debts -€3,831
down €3,831 (-93.3%), from €4,105 to €274
of which Taxes: -€2,402
- Trade debts -€3,813
down €3,813 (-26.5%), from €14,412 to €10,599
- Depreciation +€2,852
up €2,852 (+367.3%), from €776 to €3,628
- Financial charges +€1,361
up €1,361 (+728.0%), from €187 to €1,548
- Gross operating margin +€764
up €764 (+13.9%), from €5,478 to €6,242
- Taxes -€626
down €626 (-69.5%), from €901 to €274
- Other operating charges -€206
down €206 (-26.6%), from €772 to €567
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 | €42,531 | €50,113 | +€7,582 | +17.8% |
| Fixed assets | 21/28 | €3,361 | €11,195 | +€7,834 | +233.1% |
| Tangible fixed assets | 22/27 | €3,361 | €11,195 | +€7,834 | +233.1% |
| Plant, machinery and equipment | 23 | €782 | €5,435 | +€4,652 | +594.6% |
| Furniture and vehicles | 24 | €2,579 | €5,760 | +€3,181 | +123.4% |
| Current assets | 29/58 | €39,170 | €38,918 | -€252 | -0.6% |
| Amounts receivable within one year | 40/41 | €22,254 | €10,556 | -€11,698 | -52.6% |
| Trade receivables | 40 | €21,188 | €7,000 | -€14,188 | -67.0% |
| Other amounts receivable | 41 | €1,066 | €3,556 | +€2,490 | +233.5% |
| Cash at bank and in hand | 54/58 | €6,633 | €5,131 | -€1,502 | -22.6% |
| Deferred charges and accrued income | 490/1 | €10,283 | €23,231 | +€12,948 | +125.9% |
| Total equity and liabilities | 10/49 | €42,531 | €50,113 | +€7,582 | +17.8% |
| Equity | 10/15 | €24,014 | €24,240 | +€225 | +0.9% |
| Profit (loss) carried forward | 14 | €24,014 | €24,240 | +€225 | +0.9% |
| Amounts payable | 17/49 | €18,517 | €25,873 | +€7,356 | +39.7% |
| Amounts payable within one year | 42/48 | €18,517 | €25,873 | +€7,356 | +39.7% |
| Trade debts | 44 | €14,412 | €10,599 | -€3,813 | -26.5% |
| Suppliers | 440/4 | €14,412 | €10,599 | -€3,813 | -26.5% |
| Taxes, remuneration and social security | 45 | €4,105 | €274 | -€3,831 | -93.3% |
| Taxes | 450/3 | €2,676 | €274 | -€2,402 | -89.7% |
| Remuneration and social security | 454/9 | €1,429 | - | -€1,429 | |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €776 | €3,628 | +€2,852 | +367.3% |
| Other operating charges | 640/8 | €772 | €567 | -€206 | -26.6% |
| Gross operating margin | 9900 | €5,478 | €6,242 | +€764 | +13.9% |
| Operating profit (loss) | 9901 | €3,930 | €2,048 | -€1,882 | -47.9% |
| Financial charges | 65/66B | €187 | €1,548 | +€1,361 | +728.0% |
| Recurring financial charges | 65 | €187 | €1,548 | +€1,361 | +728.0% |
| Profit (loss) for the period before taxes | 9903 | €3,743 | €500 | -€3,243 | -86.6% |
| Income taxes | 67/77 | €901 | €274 | -€626 | -69.5% |
| Profit (loss) for the period | 9904 | €2,842 | €225 | -€2,617 | -92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,842 | €225 | -€2,617 | -92.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.