MCA PARTNERS CONCEPT: 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 PARTNERS CONCEPT
Largest movements
- Receivables within one year -€61,593
down €61,593 (-19.2%), from €321,211 to €259,618
of which Trade receivables: -€62,406
- Cash -€30,669
down €30,669 (-99.9%), from €30,709 to €40
mainly Trade debts (-€130,177) and Investment in fixed assets (net) (-€5,054)
- Financial fixed assets +€3,750
new in 2025: €3,750
- Trade debts -€130,177
down €130,177 (-53.0%), from €245,652 to €115,475
of which Bills of exchange payable: -€109,320
- Profit (loss) carried forward +€25,920
up €25,920 (+32.1%), from €80,716 to €106,636
- Short-term financial debts +€17,024
up €17,024 (+753%), from €2,259 to €19,283
- Gross operating margin +€10,722
up €10,722 (+35.2%), from €30,433 to €41,155
- Taxes +€3,965
up €3,965 (+67.8%), from €5,848 to €9,813
- Financial charges +€1,557
up €1,557 (+95.1%), from €1,638 to €3,194
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 | €354,054 | €265,134 | -€88,920 | -25.1% |
| Fixed assets | 21/28 | €2,133 | €5,475 | +€3,342 | +157% |
| Tangible fixed assets | 22/27 | €2,133 | €1,725 | -€408 | -19.1% |
| Furniture and vehicles | 24 | €2,133 | €1,725 | -€408 | -19.1% |
| Financial fixed assets | 28 | - | €3,750 | +€3,750 | |
| Current assets | 29/58 | €351,921 | €259,659 | -€92,262 | -26.2% |
| Amounts receivable within one year | 40/41 | €321,211 | €259,618 | -€61,593 | -19.2% |
| Trade receivables | 40 | €263,153 | €200,747 | -€62,406 | -23.7% |
| Other amounts receivable | 41 | €58,059 | €58,872 | +€813 | +1.4% |
| Cash at bank and in hand | 54/58 | €30,709 | €40 | -€30,669 | -99.9% |
| Total equity and liabilities | 10/49 | €354,054 | €265,134 | -€88,920 | -25.1% |
| Equity | 10/15 | €88,776 | €114,696 | +€25,920 | +29.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,716 | €106,636 | +€25,920 | +32.1% |
| Amounts payable | 17/49 | €265,278 | €150,438 | -€114,840 | -43.3% |
| Amounts payable within one year | 42/48 | €265,278 | €150,438 | -€114,840 | -43.3% |
| Financial debts | 43 | €2,259 | €19,283 | +€17,024 | +753% |
| Credit institutions | 430/8 | €2,259 | €19,283 | +€17,024 | +753% |
| Trade debts | 44 | €245,652 | €115,475 | -€130,177 | -53.0% |
| Suppliers | 440/4 | €36,821 | €15,964 | -€20,857 | -56.6% |
| Bills of exchange payable | 441 | €208,831 | €99,511 | -€109,320 | -52.3% |
| Taxes, remuneration and social security | 45 | €17,367 | €15,680 | -€1,687 | -9.7% |
| Taxes | 450/3 | €17,367 | €15,680 | -€1,687 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,666 | €1,712 | +€47 | +2.8% |
| Other operating charges | 640/8 | €791 | €516 | -€275 | -34.8% |
| Gross operating margin | 9900 | €30,433 | €41,155 | +€10,722 | +35.2% |
| Operating profit (loss) | 9901 | €27,976 | €38,927 | +€10,951 | +39.1% |
| Financial charges | 65/66B | €1,638 | €3,194 | +€1,557 | +95.1% |
| Recurring financial charges | 65 | €1,638 | €3,194 | +€1,557 | +95.1% |
| Profit (loss) for the period before taxes | 9903 | €26,338 | €35,733 | +€9,394 | +35.7% |
| Income taxes | 67/77 | €5,848 | €9,813 | +€3,965 | +67.8% |
| Profit (loss) for the period | 9904 | €20,490 | €25,920 | +€5,429 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,490 | €25,920 | +€5,429 | +26.5% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.