MCA TECHNOLOGY: 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 TECHNOLOGY
Largest movements
- Tangible fixed assets +€191,972
up €191,972 (+1035.0%), from €18,548 to €210,520
of which Land and buildings: +€127,449
- Cash -€42,261
down €42,261 (-17.1%), from €247,757 to €205,496
mainly Investment in fixed assets (net) (-€218,241) and Receivables within one year (-€28,478)
- Receivables within one year +€28,478
up €28,478 (+22.3%), from €127,506 to €155,984
of which Trade receivables: +€27,191
- Debts after one year +€82,729
up €82,729 (+2827.7%), from €2,926 to €85,655
- Reserves +€42,000
up €42,000 (+2966.1%), from €1,416 to €43,416
- Tax, wage and social debts +€32,316
up €32,316 (+133.3%), from €24,239 to €56,555
of which Taxes: +€32,083
- Current portion of long-term debt +€11,729
up €11,729 (+201.9%), from €5,808 to €17,537
- Trade debts +€10,314
up €10,314 (+14.4%), from €71,582 to €81,896
- Gross operating margin +€50,673
up €50,673 (+18.0%), from €281,042 to €331,715
- Taxes +€37,163
up €37,163 (+188.4%), from €19,722 to €56,885
- Depreciation +€21,025
up €21,025 (+211.9%), from €9,923 to €30,949
- Staff costs -€11,233
down €11,233 (-5.4%), from €208,339 to €197,106
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 | €414,321 | €589,016 | +€174,695 | +42.2% |
| Fixed assets | 21/28 | €30,248 | €217,541 | +€187,292 | +619.2% |
| Tangible fixed assets | 22/27 | €18,548 | €210,520 | +€191,972 | +1035.0% |
| Land and buildings | 22 | - | €127,449 | +€127,449 | |
| Plant, machinery and equipment | 23 | €963 | €73,041 | +€72,077 | +7482.1% |
| Furniture and vehicles | 24 | €8,872 | €2,547 | -€6,325 | -71.3% |
| Other tangible fixed assets | 26 | €8,713 | €7,483 | -€1,230 | -14.1% |
| Financial fixed assets | 28 | €11,700 | €7,020 | -€4,680 | -40.0% |
| Current assets | 29/58 | €384,073 | €371,475 | -€12,598 | -3.3% |
| Amounts receivable within one year | 40/41 | €127,506 | €155,984 | +€28,478 | +22.3% |
| Trade receivables | 40 | €110,593 | €137,784 | +€27,191 | +24.6% |
| Other amounts receivable | 41 | €16,913 | €18,200 | +€1,287 | +7.6% |
| Cash at bank and in hand | 54/58 | €247,757 | €205,496 | -€42,261 | -17.1% |
| Deferred charges and accrued income | 490/1 | €8,810 | €9,996 | +€1,186 | +13.5% |
| Total equity and liabilities | 10/49 | €414,321 | €589,016 | +€174,695 | +42.2% |
| Equity | 10/15 | €287,507 | €329,637 | +€42,130 | +14.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,416 | €43,416 | +€42,000 | +2966.1% |
| Distributable reserves | 133 | €1,416 | €43,416 | +€42,000 | +2966.1% |
| Profit (loss) carried forward | 14 | €267,491 | €267,621 | +€130 | 0.0% |
| Amounts payable | 17/49 | €126,814 | €259,379 | +€132,565 | +104.5% |
| Amounts payable after more than one year | 17 | €2,926 | €85,655 | +€82,729 | +2827.7% |
| Financial debts | 170/4 | €2,926 | €85,655 | +€82,729 | +2827.7% |
| Amounts payable within one year | 42/48 | €123,889 | €173,725 | +€49,836 | +40.2% |
| Current portion of amounts payable after more than one year | 42 | €5,808 | €17,537 | +€11,729 | +201.9% |
| Financial debts | 43 | €8 | €8 | = | 0.0% |
| Credit institutions | 430/8 | €8 | €8 | = | 0.0% |
| Trade debts | 44 | €71,582 | €81,896 | +€10,314 | +14.4% |
| Suppliers | 440/4 | €71,582 | €81,896 | +€10,314 | +14.4% |
| Taxes, remuneration and social security | 45 | €24,239 | €56,555 | +€32,316 | +133.3% |
| Taxes | 450/3 | €6,171 | €38,254 | +€32,083 | +519.9% |
| Remuneration and social security | 454/9 | €18,068 | €18,301 | +€234 | +1.3% |
| Other amounts payable | 47/48 | €22,252 | €17,728 | -€4,523 | -20.3% |
| Remuneration, social security and pensions | 62 | €208,339 | €197,106 | -€11,233 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,923 | €30,949 | +€21,025 | +211.9% |
| Other operating charges | 640/8 | €387 | €557 | +€169 | +43.7% |
| Gross operating margin | 9900 | €281,042 | €331,715 | +€50,673 | +18.0% |
| Operating profit (loss) | 9901 | €62,392 | €103,104 | +€40,712 | +65.3% |
| Financial charges | 65/66B | €2,468 | €4,089 | +€1,622 | +65.7% |
| Recurring financial charges | 65 | €2,468 | €4,089 | +€1,622 | +65.7% |
| Profit (loss) for the period before taxes | 9903 | €59,924 | €99,014 | +€39,090 | +65.2% |
| Income taxes | 67/77 | €19,722 | €56,885 | +€37,163 | +188.4% |
| Profit (loss) for the period | 9904 | €40,202 | €42,130 | +€1,927 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,202 | €42,130 | +€1,927 | +4.8% |
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 12 October 2026 via checked.be.