MCA MEDICAL: 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 MEDICAL
Largest movements
- Receivables within one year +€50,138
up €50,138 (+123%), from €40,778 to €90,916
of which Other amounts receivable: +€50,138
- Deferred charges and accrued income +€30,384
up €30,384 (+28.8%), from €105,529 to €135,913
- Current investments +€25,000
new in 2025: €25,000
- Cash +€17,872
up €17,872 (+31.6%), from €56,573 to €74,444
mainly Net result for the year (+€152,490) and Depreciation (+€7,015)
- Profit (loss) carried forward +€152,490
up €152,490 (+86.5%), from €176,217 to €328,707
- Tax, wage and social debts -€23,713
down €23,713 (-61.5%), from €38,554 to €14,841
of which Taxes: -€23,755
- Current portion of long-term debt -€5,363
down €5,363 (-100%), from €5,363 to €0
- Gross operating margin +€19,313
up €19,313 (+9.7%), from €198,470 to €217,783
- Taxes +€4,845
up €4,845 (+11.3%), from €42,695 to €47,540
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 | €222,952 | €345,649 | +€122,697 | +55.0% |
| Fixed assets | 21/28 | €20,073 | €19,376 | -€697 | -3.5% |
| Tangible fixed assets | 22/27 | €20,073 | €19,376 | -€697 | -3.5% |
| Land and buildings | 22 | €1,788 | €3,248 | +€1,461 | +81.7% |
| Furniture and vehicles | 24 | €18,285 | €16,128 | -€2,157 | -11.8% |
| Current assets | 29/58 | €202,880 | €326,273 | +€123,393 | +60.8% |
| Amounts receivable within one year | 40/41 | €40,778 | €90,916 | +€50,138 | +123% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €40,778 | €90,916 | +€50,138 | +123% |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €56,573 | €74,444 | +€17,872 | +31.6% |
| Deferred charges and accrued income | 490/1 | €105,529 | €135,913 | +€30,384 | +28.8% |
| Total equity and liabilities | 10/49 | €222,952 | €345,649 | +€122,697 | +55.0% |
| Equity | 10/15 | €178,217 | €330,707 | +€152,490 | +85.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €176,217 | €328,707 | +€152,490 | +86.5% |
| Amounts payable | 17/49 | €44,735 | €14,941 | -€29,794 | -66.6% |
| Amounts payable within one year | 42/48 | €44,735 | €14,940 | -€29,795 | -66.6% |
| Current portion of amounts payable after more than one year | 42 | €5,363 | €0 | -€5,363 | -100% |
| Trade debts | 44 | €818 | €99 | -€719 | -87.9% |
| Suppliers | 440/4 | €818 | €99 | -€719 | -87.9% |
| Taxes, remuneration and social security | 45 | €38,554 | €14,841 | -€23,713 | -61.5% |
| Taxes | 450/3 | €37,895 | €14,140 | -€23,755 | -62.7% |
| Remuneration and social security | 454/9 | €658 | €701 | +€42 | +6.4% |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Remuneration, social security and pensions | 62 | €9,750 | €9,912 | +€162 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,104 | €7,015 | +€1,912 | +37.5% |
| Other operating charges | 640/8 | €1,083 | €638 | -€446 | -41.2% |
| Gross operating margin | 9900 | €198,470 | €217,783 | +€19,313 | +9.7% |
| Operating profit (loss) | 9901 | €182,533 | €200,218 | +€17,685 | +9.7% |
| Financial income | 75/76B | €15 | €35 | +€20 | +131% |
| Recurring financial income | 75 | €15 | €35 | +€20 | +131% |
| Financial charges | 65/66B | €100 | €222 | +€123 | +123% |
| Recurring financial charges | 65 | €100 | €222 | +€123 | +123% |
| Profit (loss) for the period before taxes | 9903 | €182,448 | €200,030 | +€17,582 | +9.6% |
| Income taxes | 67/77 | €42,695 | €47,540 | +€4,845 | +11.3% |
| Profit (loss) for the period | 9904 | €139,753 | €152,490 | +€12,737 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €139,753 | €152,490 | +€12,737 | +9.1% |
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 28 October 2026 via checked.be.