MCA Facilities: 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.
What changed
MCA Facilities
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€4.2m
2024 · -€3.8m-€327,729
Equity
€11.5m
2024 · €11.3m+€178,300
Cash
€123,567
2024 · €21,747+€101,820
Balance sheet total
€27.5m
2024 · €28.5m-€909,933
Largest movements
Assets
- Financial fixed assets -€583,518
down €583,518 (-39.8%), from €1.5m to €882,642
Equity and liabilities
- Debts after one year -€12.6m
no longer reported in 2025 (was €12.6m)
- Current portion of long-term debt +€10.9m
up €10.9m (+648.8%), from €1.7m to €12.6m
- Contributions +€4.4m
up €4.4m (+17.8%), from €24.4m to €28.7m
- Profit (loss) carried forward -€4.2m
down €4.2m (-30.7%), from -€13.5m to -€17.7m
Income statement
- Purchases and services -€5.1m
no longer reported in 2025 (was €5.1m)
- Turnover -€5.0m
no longer reported in 2025 (was €5.0m)
- Financial charges +€1.3m
up €1.3m (+146.5%), from €890,512 to €2.2m
of which Non-recurring financial charges: +€1.6m
- Gross operating margin +€820,368
up €820,368 (+12071.3%), from €6,796 to €827,164
- Staff costs -€106,758
down €106,758 (-10.2%), from €1.1m to €944,927
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.
Result 2024
-€3.8m
Gross operating margin
+€820,368
Staff costs
+€106,758
Depreciation
-€26,748
Other operating charges
+€78,394
Financial income
-€2,456
Financial charges
-€1.3m
Taxes
+€777
Result 2025
-€4.2m
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.
From operations
-€1.7m
Investment
-€881,396
Financing
+€2.7m
Cash 2024
€21,747
From operations (derived)
-€1.7m
Net result for the year
-€4.2m
Depreciation
+€1.5m
Smaller working-capital items
+€14,796
Stocks and contracts
+€281,228
Receivables within one year
+€128,220
Trade debts
+€243,697
Tax, wage and social debts
+€173,752
Other debts
+€93,434
Accrued charges and deferred income
+€84,489
Investment (derived)
-€881,396
Investment in fixed assets (net)
-€881,396
Financing
+€2.7m
Debts after one year
-€12.6m
Current portion of long-term debt
+€10.9m
Contributions, distributions and other
+€4.4m
Cash 2025
€123,567
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,459,773 | €27,549,840 | -€909,933 | -3.2% |
| Fixed assets | 21/28 | €26,577,368 | €25,993,465 | -€583,903 | -2.2% |
| Tangible fixed assets | 22/27 | €25,111,208 | €25,110,822 | -€386 | 0.0% |
| Land and buildings | 22 | €23,332,081 | €23,441,037 | +€108,956 | +0.5% |
| Furniture and vehicles | 24 | €1,480,770 | €943,361 | -€537,409 | -36.3% |
| Other tangible fixed assets | 26 | €122,855 | €96,400 | -€26,455 | -21.5% |
| Assets under construction and advance payments | 27 | €175,502 | €630,024 | +€454,522 | +259.0% |
| Financial fixed assets | 28 | €1,466,160 | €882,642 | -€583,518 | -39.8% |
| Current assets | 29/58 | €1,882,405 | €1,556,375 | -€326,030 | -17.3% |
| Amounts receivable after more than one year | 29 | €35,441 | €11,376 | -€24,065 | -67.9% |
| Other amounts receivable | 291 | €35,441 | €11,376 | -€24,065 | -67.9% |
| Stocks and contracts in progress | 3 | €302,149 | €20,921 | -€281,228 | -93.1% |
| Stocks | 30/36 | €302,149 | €20,921 | -€281,228 | -93.1% |
| Amounts receivable within one year | 40/41 | €1,360,575 | €1,232,355 | -€128,220 | -9.4% |
| Trade receivables | 40 | €898,866 | €1,158,014 | +€259,148 | +28.8% |
| Other amounts receivable | 41 | €461,709 | €74,341 | -€387,368 | -83.9% |
| Cash at bank and in hand | 54/58 | €21,747 | €123,567 | +€101,820 | +468.2% |
| Deferred charges and accrued income | 490/1 | €162,493 | €168,157 | +€5,664 | +3.5% |
| Total equity and liabilities | 10/49 | €28,459,773 | €27,549,840 | -€909,933 | -3.2% |
| Equity | 10/15 | €11,306,845 | €11,485,145 | +€178,300 | +1.6% |
| Contributions | 10/11 | €24,395,000 | €28,749,000 | +€4.4m | +17.8% |
| Capital | 10 | €24,395,000 | €28,749,000 | +€4.4m | +17.8% |
| Issued capital | 100 | €24,395,000 | €28,749,000 | +€4.4m | +17.8% |
| Reserves | 13 | €460,845 | €450,030 | -€10,815 | -2.3% |
| Non-distributable reserves | 130/1 | €214,342 | €214,342 | -€0 | 0.0% |
| Legal reserve | 130 | €214,342 | €214,342 | -€0 | 0.0% |
| Tax-exempt reserves | 132 | €246,503 | €235,688 | -€10,815 | -4.4% |
| Profit (loss) carried forward | 14 | -€13,549,000 | -€17,713,885 | -€4.2m | -30.7% |
| Provisions and deferred taxes | 16 | €760,803 | €757,198 | -€3,605 | -0.5% |
| Provisions for liabilities and charges | 160/5 | €678,635 | €678,635 | -€0 | 0.0% |
| Major repairs and maintenance | 162 | €678,635 | €678,635 | -€0 | 0.0% |
| Deferred taxes | 168 | €82,168 | €78,563 | -€3,605 | -4.4% |
| Amounts payable | 17/49 | €16,392,125 | €15,307,498 | -€1.1m | -6.6% |
| Amounts payable after more than one year | 17 | €12,580,000 | - | -€12.6m | |
| Financial debts | 170/4 | €12,580,000 | - | -€12.6m | |
| Amounts payable within one year | 42/48 | €3,530,889 | €14,941,772 | +€11.4m | +323.2% |
| Current portion of amounts payable after more than one year | 42 | €1,680,000 | €12,580,000 | +€10.9m | +648.8% |
| Trade debts | 44 | €1,238,684 | €1,482,381 | +€243,697 | +19.7% |
| Suppliers | 440/4 | €1,238,684 | €1,482,381 | +€243,697 | +19.7% |
| Taxes, remuneration and social security | 45 | €144,854 | €318,606 | +€173,752 | +119.9% |
| Taxes | 450/3 | €36,105 | - | -€36,105 | |
| Remuneration and social security | 454/9 | €108,749 | €318,606 | +€209,857 | +193.0% |
| Other amounts payable | 47/48 | €467,351 | €560,785 | +€93,434 | +20.0% |
| Accrued charges and deferred income | 492/3 | €281,236 | €365,725 | +€84,489 | +30.0% |
| Turnover | 70 | €5,049,682 | - | -€5.0m | |
| Non-recurring operating income | 76A | €3,167 | - | -€3,167 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,059,266 | - | -€5.1m | |
| Remuneration, social security and pensions | 62 | €1,051,685 | €944,927 | -€106,758 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,438,551 | €1,465,299 | +€26,748 | +1.9% |
| Other operating charges | 640/8 | €480,765 | €402,371 | -€78,394 | -16.3% |
| Gross operating margin | 9900 | €6,796 | €827,164 | +€820,368 | +12071.3% |
| Operating profit (loss) | 9901 | -€2,964,205 | -€1,985,433 | +€978,772 | +33.0% |
| Financial income | 75/76B | €4,091 | €1,635 | -€2,456 | -60.0% |
| Recurring financial income | 75 | €4,091 | €1,635 | -€2,456 | -60.0% |
| Financial charges | 65/66B | €890,512 | €2,195,334 | +€1.3m | +146.5% |
| Recurring financial charges | 65 | €865,723 | €595,334 | -€270,389 | -31.2% |
| Non-recurring financial charges | 66B | €24,789 | €1,600,000 | +€1.6m | +6354.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,850,626 | -€4,179,132 | -€328,506 | -8.5% |
| Transfer from deferred taxes | 780 | €3,605 | €3,605 | -€0 | 0.0% |
| Income taxes | 67/77 | €951 | €174 | -€777 | -81.7% |
| Profit (loss) for the period | 9904 | -€3,847,972 | -€4,175,701 | -€327,729 | -8.5% |
| Transfer from tax-exempt reserves | 789 | €10,815 | €10,815 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,837,157 | -€4,164,886 | -€327,729 | -8.5% |
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 7 October 2026 via checked.be.