MCA DESIGN CONSTRUCT: 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 DESIGN CONSTRUCT
Largest movements
- Receivables within one year -€33,371
down €33,371 (-69.5%), from €47,985 to €14,614
of which Trade receivables: -€34,084
- Cash -€3,506
down €3,506 (-29.9%), from €11,710 to €8,204
mainly Trade debts (-€34,986) and Tax, wage and social debts (-€5,946)
- Trade debts -€34,986
down €34,986 (-73.1%), from €47,832 to €12,846
- Tax, wage and social debts -€5,946
down €5,946 (-71.0%), from €8,373 to €2,427
of which Remuneration and social security: -€4,213
- Other debts +€2,325
new in 2025: €2,325
- Profit (loss) carried forward +€1,730
up €1,730 (+69.5%), from €2,490 to €4,220
- Purchases and services -€42,485
down €42,485 (-20.9%), from €203,003 to €160,518
- Gross operating margin -€8,881
down €8,881 (-74.0%), from €12,000 to €3,119
- Other operating charges -€7,139
down €7,139 (-92.7%), from €7,704 to €565
- Staff costs -€1,145
down €1,145 (-63.9%), from €1,793 to €648
- Financial charges +€163
up €163 (+1,264%), from €13 to €176
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,695 | €22,818 | -€36,877 | -61.8% |
| Current assets | 29/58 | €59,695 | €22,818 | -€36,877 | -61.8% |
| Amounts receivable within one year | 40/41 | €47,985 | €14,614 | -€33,371 | -69.5% |
| Trade receivables | 40 | €46,532 | €12,447 | -€34,084 | -73.2% |
| Other amounts receivable | 41 | €1,453 | €2,167 | +€713 | +49.1% |
| Cash at bank and in hand | 54/58 | €11,710 | €8,204 | -€3,506 | -29.9% |
| Total equity and liabilities | 10/49 | €59,695 | €22,818 | -€36,877 | -61.8% |
| Equity | 10/15 | €3,490 | €5,220 | +€1,730 | +49.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,490 | €4,220 | +€1,730 | +69.5% |
| Amounts payable | 17/49 | €56,205 | €17,598 | -€38,607 | -68.7% |
| Amounts payable within one year | 42/48 | €56,205 | €17,598 | -€38,607 | -68.7% |
| Trade debts | 44 | €47,832 | €12,846 | -€34,986 | -73.1% |
| Suppliers | 440/4 | €47,832 | €12,846 | -€34,986 | -73.1% |
| Taxes, remuneration and social security | 45 | €8,373 | €2,427 | -€5,946 | -71.0% |
| Taxes | 450/3 | €2,523 | €791 | -€1,733 | -68.7% |
| Remuneration and social security | 454/9 | €5,850 | €1,637 | -€4,213 | -72.0% |
| Other amounts payable | 47/48 | - | €2,325 | +€2,325 | |
| Goods, raw materials, services and sundry goods | 60/61 | €203,003 | €160,518 | -€42,485 | -20.9% |
| Remuneration, social security and pensions | 62 | €1,793 | €648 | -€1,145 | -63.9% |
| Other operating charges | 640/8 | €7,704 | €565 | -€7,139 | -92.7% |
| Gross operating margin | 9900 | €12,000 | €3,119 | -€8,881 | -74.0% |
| Operating profit (loss) | 9901 | €2,503 | €1,906 | -€597 | -23.8% |
| Financial charges | 65/66B | €13 | €176 | +€163 | +1,264% |
| Recurring financial charges | 65 | €13 | €176 | +€163 | +1,264% |
| Profit (loss) for the period before taxes | 9903 | €2,490 | €1,730 | -€760 | -30.5% |
| Profit (loss) for the period | 9904 | €2,490 | €1,730 | -€760 | -30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,490 | €1,730 | -€760 | -30.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.