MCAL Consulting: 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.
MCAL Consulting
Largest movements
- Cash +€49,666
up €49,666 (+158%), from €31,336 to €81,002
mainly Net result for the year (+€66,911) and Receivables within one year (+€19,436)
- Current investments +€21,499
up €21,499 (+307%), from €7,000 to €28,499
- Receivables within one year -€19,436
down €19,436 (-49.8%), from €39,062 to €19,626
of which Trade receivables: -€9,741
- Tangible fixed assets -€6,627
down €6,627 (-2.9%), from €227,470 to €220,843
of which Land and buildings: -€7,101
- Profit (loss) carried forward +€53,506
up €53,506 (+42.5%), from €125,783 to €179,289
- Debts after one year -€13,374
down €13,374 (-8.9%), from €149,762 to €136,388
- Tax, wage and social debts +€4,428
up €4,428 (+37.8%), from €11,702 to €16,130
of which Taxes: +€4,420
- Gross operating margin +€69,678
up €69,678 (+214%), from €32,528 to €102,205
- Taxes +€17,527
up €17,527 (+267%), from €6,556 to €24,083
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 | €305,466 | €350,275 | +€44,809 | +14.7% |
| Fixed assets | 21/28 | €227,545 | €220,918 | -€6,627 | -2.9% |
| Tangible fixed assets | 22/27 | €227,470 | €220,843 | -€6,627 | -2.9% |
| Land and buildings | 22 | €226,140 | €219,040 | -€7,101 | -3.1% |
| Furniture and vehicles | 24 | €1,329 | €1,803 | +€474 | +35.6% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €77,922 | €129,358 | +€51,436 | +66.0% |
| Amounts receivable within one year | 40/41 | €39,062 | €19,626 | -€19,436 | -49.8% |
| Trade receivables | 40 | €24,563 | €14,823 | -€9,741 | -39.7% |
| Other amounts receivable | 41 | €14,499 | €4,803 | -€9,696 | -66.9% |
| Current investments | 50/53 | €7,000 | €28,499 | +€21,499 | +307% |
| Cash at bank and in hand | 54/58 | €31,336 | €81,002 | +€49,666 | +158% |
| Deferred charges and accrued income | 490/1 | €524 | €231 | -€293 | -55.9% |
| Total equity and liabilities | 10/49 | €305,466 | €350,275 | +€44,809 | +14.7% |
| Equity | 10/15 | €130,783 | €184,289 | +€53,506 | +40.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €125,783 | €179,289 | +€53,506 | +42.5% |
| Amounts payable | 17/49 | €174,683 | €165,986 | -€8,697 | -5.0% |
| Amounts payable after more than one year | 17 | €149,762 | €136,388 | -€13,374 | -8.9% |
| Financial debts | 170/4 | €149,762 | €136,388 | -€13,374 | -8.9% |
| Amounts payable within one year | 42/48 | €24,921 | €29,598 | +€4,677 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €13,219 | €13,374 | +€155 | +1.2% |
| Trade debts | 44 | - | €94 | +€94 | |
| Suppliers | 440/4 | - | €94 | +€94 | |
| Taxes, remuneration and social security | 45 | €11,702 | €16,130 | +€4,428 | +37.8% |
| Taxes | 450/3 | €10,507 | €14,928 | +€4,420 | +42.1% |
| Remuneration and social security | 454/9 | €1,195 | €1,203 | +€7 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,167 | €8,262 | +€94 | +1.2% |
| Other operating charges | 640/8 | €838 | €985 | +€146 | +17.5% |
| Gross operating margin | 9900 | €32,528 | €102,205 | +€69,678 | +214% |
| Operating profit (loss) | 9901 | €23,522 | €92,959 | +€69,437 | +295% |
| Financial income | 75/76B | €1 | €4 | +€3 | +299% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +299% |
| Financial charges | 65/66B | €2,022 | €1,969 | -€53 | -2.6% |
| Recurring financial charges | 65 | €2,022 | €1,969 | -€53 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €21,501 | €90,994 | +€69,493 | +323% |
| Income taxes | 67/77 | €6,556 | €24,083 | +€17,527 | +267% |
| Profit (loss) for the period | 9904 | €14,945 | €66,911 | +€51,966 | +348% |
| Profit (loss) for the period to be appropriated | 9905 | €14,945 | €66,911 | +€51,966 | +348% |
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 23 October 2026 via checked.be.