McA Consultancy: 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.
McA Consultancy
Largest movements
- Cash -€17,805
down €17,805 (-29.0%), from €61,304 to €43,499
mainly Net result for the year (-€9,480) and Receivables within one year (-€7,741)
- Receivables within one year +€7,741
new in 2025: €7,741
of which Trade receivables: +€5,993
- Profit (loss) carried forward -€6,559
down €6,559 (-13.9%), from €47,203 to €40,644
- Tax, wage and social debts -€2,168
down €2,168 (-38.8%), from €5,585 to €3,417
of which Taxes: -€3,668
- Trade debts -€1,602
down €1,602 (-33.8%), from €4,741 to €3,139
- Gross operating margin -€21,595
down €21,595, from €13,017 to -€8,579
- Taxes -€2,778
down €2,778 (-95.1%), from €2,921 to €143
- Other operating charges -€311
down €311 (-27.2%), from €1,145 to €834
- Financial income +€214
up €214 (+254.7%), from €84 to €298
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 | €61,367 | €51,304 | -€10,063 | -16.4% |
| Current assets | 29/58 | €61,367 | €51,304 | -€10,063 | -16.4% |
| Amounts receivable within one year | 40/41 | - | €7,741 | +€7,741 | |
| Trade receivables | 40 | - | €5,993 | +€5,993 | |
| Other amounts receivable | 41 | - | €1,748 | +€1,748 | |
| Cash at bank and in hand | 54/58 | €61,304 | €43,499 | -€17,805 | -29.0% |
| Deferred charges and accrued income | 490/1 | €63 | €65 | +€2 | +2.7% |
| Total equity and liabilities | 10/49 | €61,367 | €51,304 | -€10,063 | -16.4% |
| Equity | 10/15 | €49,203 | €42,644 | -€6,559 | -13.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,203 | €40,644 | -€6,559 | -13.9% |
| Amounts payable | 17/49 | €12,164 | €8,660 | -€3,503 | -28.8% |
| Amounts payable within one year | 42/48 | €12,164 | €8,660 | -€3,503 | -28.8% |
| Trade debts | 44 | €4,741 | €3,139 | -€1,602 | -33.8% |
| Suppliers | 440/4 | €4,741 | €3,139 | -€1,602 | -33.8% |
| Taxes, remuneration and social security | 45 | €5,585 | €3,417 | -€2,168 | -38.8% |
| Taxes | 450/3 | €5,585 | €1,917 | -€3,668 | -65.7% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €1,837 | €2,104 | +€267 | +14.5% |
| Other operating charges | 640/8 | €1,145 | €834 | -€311 | -27.2% |
| Gross operating margin | 9900 | €13,017 | -€8,579 | -€21,595 | |
| Operating profit (loss) | 9901 | €11,872 | -€9,412 | -€21,284 | |
| Financial income | 75/76B | €84 | €298 | +€214 | +254.7% |
| Recurring financial income | 75 | €84 | €298 | +€214 | +254.7% |
| Financial charges | 65/66B | €175 | €223 | +€49 | +27.9% |
| Recurring financial charges | 65 | €175 | €223 | +€49 | +27.9% |
| Profit (loss) for the period before taxes | 9903 | €11,782 | -€9,337 | -€21,119 | |
| Income taxes | 67/77 | €2,921 | €143 | -€2,778 | -95.1% |
| Profit (loss) for the period | 9904 | €8,861 | -€9,480 | -€18,341 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,861 | -€9,480 | -€18,341 |
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 9 October 2026 via checked.be.