McBride: 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
McBride
NACE 20.411, Manufacture of chemicals and chemical products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€399,273
2024 · €5.7m-€5.3m
Equity
€93.3m
2024 · €92.9m+€399,273
Cash
€2.2m
2024 · €1.2m+€955,049
Balance sheet total
€174.0m
2024 · €176.0m-€2.0m
Largest movements
Assets
- Receivables within one year -€3.2m
down €3.2m (-2.7%), from €118.8m to €115.7m
of which Trade receivables: -€3.3m
Equity and liabilities
- Trade debts +€6.5m
up €6.5m (+11.8%), from €54.9m to €61.4m
- Other debts -€5.5m
down €5.5m (-100.0%), from €5.5m to €1,974
- Tax, wage and social debts -€2.0m
down €2.0m (-17.1%), from €11.7m to €9.7m
of which Taxes: -€2.0m
Income statement
- Turnover +€26.1m
up €26.1m (+8.9%), from €292.5m to €318.6m
- Goods and materials +€22.7m
up €22.7m (+11.9%), from €191.1m to €213.9m
of which Purchases: +€18.1m
- Services and other goods +€5.1m
up €5.1m (+11.6%), from €43.8m to €48.9m
- Staff costs +€3.7m
up €3.7m (+7.3%), from €50.9m to €54.6m
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
€5.7m
Turnover
+€26.1m
Other operating income
+€323,946
Goods and materials
-€22.7m
Services and other goods
-€5.1m
Staff costs
-€3.7m
Depreciation
-€11,168
Write-downs
+€1.4m
Provisions
-€79,351
Other operating charges
+€20,002
Other operating items
-€526,677
Financial income
-€971,963
Financial charges
-€385,910
Taxes
+€281,713
Deferred taxes and other
-€596
Result 2025
€399,273
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
+€7.1m
Investment
-€4.9m
Financing
-€1.2m
Cash 2024
€1.2m
From operations (derived)
+€7.1m
Net result for the year
+€399,273
Depreciation
+€5.1m
Stocks and contracts
-€347,050
Receivables within one year
+€3.2m
Deferred charges and accrued income
-€45,683
Provisions
-€25,455
Trade debts
+€6.5m
Tax, wage and social debts
-€2.0m
Other debts
-€5.5m
Accrued charges and deferred income
-€98,662
Investment (derived)
-€4.9m
Investment in fixed assets (net)
-€4.9m
Financing
-€1.2m
Short-term financial debts
-€1.2m
Cash 2025
€2.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €175,970,702 | €173,959,769 | -€2.0m | -1.1% |
| Fixed assets | 21/28 | €22,210,190 | €22,011,541 | -€198,649 | -0.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €22,200,165 | €22,001,516 | -€198,649 | -0.9% |
| Land and buildings | 22 | €3,032,327 | €2,858,063 | -€174,264 | -5.7% |
| Plant, machinery and equipment | 23 | €17,374,999 | €18,372,400 | +€997,401 | +5.7% |
| Furniture and vehicles | 24 | €812,325 | €771,053 | -€41,272 | -5.1% |
| Assets under construction and advance payments | 27 | €980,514 | €0 | -€980,514 | -100.0% |
| Financial fixed assets | 28 | €10,025 | €10,025 | = | 0.0% |
| Affiliated companies | 280/1 | €0 | - | = | |
| Participating interests | 280 | €0 | - | = | |
| Other financial fixed assets | 284/8 | €10,025 | €10,025 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €10,025 | €10,025 | = | 0.0% |
| Current assets | 29/58 | €153,760,512 | €151,948,228 | -€1.8m | -1.2% |
| Stocks and contracts in progress | 3 | €33,344,996 | €33,692,046 | +€347,050 | +1.0% |
| Stocks | 30/36 | €33,344,996 | €33,692,046 | +€347,050 | +1.0% |
| Raw materials and consumables | 30/31 | €19,696,903 | €18,669,486 | -€1.0m | -5.2% |
| Work in progress | 32 | €1,636,802 | €798,454 | -€838,348 | -51.2% |
| Finished goods | 33 | €9,830,459 | €11,991,057 | +€2.2m | +22.0% |
| Goods purchased for resale | 34 | €2,180,832 | €2,233,049 | +€52,217 | +2.4% |
| Advance payments | 36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €118,840,578 | €115,680,512 | -€3.2m | -2.7% |
| Trade receivables | 40 | €22,586,882 | €19,259,762 | -€3.3m | -14.7% |
| Other amounts receivable | 41 | €96,253,696 | €96,420,750 | +€167,054 | +0.2% |
| Cash at bank and in hand | 54/58 | €1,239,042 | €2,194,091 | +€955,049 | +77.1% |
| Deferred charges and accrued income | 490/1 | €335,896 | €381,579 | +€45,683 | +13.6% |
| Total equity and liabilities | 10/49 | €175,970,702 | €173,959,769 | -€2.0m | -1.1% |
| Equity | 10/15 | €92,902,322 | €93,301,595 | +€399,273 | +0.4% |
| Contributions | 10/11 | €80,645,859 | €80,645,859 | = | 0.0% |
| Capital | 10 | €80,645,859 | €80,645,859 | = | 0.0% |
| Issued capital | 100 | €80,645,859 | €80,645,859 | = | 0.0% |
| Reserves | 13 | €12,199,223 | €12,598,496 | +€399,273 | +3.3% |
| Non-distributable reserves | 130/1 | €8,064,586 | €8,064,586 | = | 0.0% |
| Legal reserve | 130 | €8,064,586 | €8,064,586 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,063,880 | €3,063,880 | = | 0.0% |
| Distributable reserves | 133 | €1,070,757 | €1,470,030 | +€399,273 | +37.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Investment grants | 15 | €57,240 | €57,240 | = | 0.0% |
| Provisions and deferred taxes | 16 | €3,706,860 | €3,681,405 | -€25,455 | -0.7% |
| Provisions for liabilities and charges | 160/5 | €3,706,860 | €3,681,405 | -€25,455 | -0.7% |
| Pensions and similar obligations | 160 | €161,295 | €132,955 | -€28,340 | -17.6% |
| Environmental obligations | 163 | €3,343,732 | €3,316,617 | -€27,115 | -0.8% |
| Other liabilities and charges | 164/5 | €201,833 | €231,833 | +€30,000 | +14.9% |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €79,361,520 | €76,976,769 | -€2.4m | -3.0% |
| Amounts payable within one year | 42/48 | €79,201,485 | €76,915,396 | -€2.3m | -2.9% |
| Financial debts | 43 | €7,078,662 | €5,832,868 | -€1.2m | -17.6% |
| Credit institutions | 430/8 | €7,078,662 | €5,832,868 | -€1.2m | -17.6% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €54,923,116 | €61,385,221 | +€6.5m | +11.8% |
| Suppliers | 440/4 | €54,923,116 | €61,385,221 | +€6.5m | +11.8% |
| Taxes, remuneration and social security | 45 | €11,699,707 | €9,695,333 | -€2.0m | -17.1% |
| Taxes | 450/3 | €2,016,929 | €64,712 | -€2.0m | -96.8% |
| Remuneration and social security | 454/9 | €9,682,778 | €9,630,621 | -€52,157 | -0.5% |
| Other amounts payable | 47/48 | €5,500,000 | €1,974 | -€5.5m | -100.0% |
| Accrued charges and deferred income | 492/3 | €160,035 | €61,373 | -€98,662 | -61.7% |
| Operating income | 70/76A | €296,519,131 | €321,973,615 | +€25.5m | +8.6% |
| Turnover | 70 | €292,491,914 | €318,582,056 | +€26.1m | +8.9% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €2,303,912 | €1,344,308 | -€959,604 | -41.7% |
| Other operating income | 74 | €1,723,305 | €2,047,251 | +€323,946 | +18.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €293,933,543 | €323,660,068 | +€29.7m | +10.1% |
| Goods for resale, raw materials and consumables | 60 | €191,140,720 | €213,876,971 | +€22.7m | +11.9% |
| Purchases | 600/8 | €194,941,743 | €213,044,228 | +€18.1m | +9.3% |
| Change in stocks: decrease (increase) | 609 | -€3,801,023 | €832,743 | +€4.6m | |
| Services and other goods | 61 | €43,780,142 | €48,851,561 | +€5.1m | +11.6% |
| Remuneration, social security and pensions | 62 | €50,853,883 | €54,561,065 | +€3.7m | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,114,208 | €5,125,376 | +€11,168 | +0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,594,480 | €168,563 | -€1.4m | -89.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€104,806 | -€25,455 | +€79,351 | +75.7% |
| Other operating charges | 640/8 | €1,060,082 | €1,040,080 | -€20,002 | -1.9% |
| Non-recurring operating charges | 66A | €494,834 | €61,907 | -€432,927 | -87.5% |
| Operating profit (loss) | 9901 | €2,585,588 | -€1,686,453 | -€4.3m | |
| Financial income | 75/76B | €5,562,685 | €4,590,722 | -€971,963 | -17.5% |
| Recurring financial income | 75 | €5,562,685 | €4,590,722 | -€971,963 | -17.5% |
| Income from current assets | 751 | €5,258,180 | €4,442,453 | -€815,727 | -15.5% |
| Other financial income | 752/9 | €304,505 | €148,269 | -€156,236 | -51.3% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €480,817 | €866,727 | +€385,910 | +80.3% |
| Recurring financial charges | 65 | €480,817 | €866,727 | +€385,910 | +80.3% |
| Debt charges | 650 | €204,169 | €583,770 | +€379,601 | +185.9% |
| Other financial charges | 652/9 | €276,648 | €282,957 | +€6,309 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €7,667,456 | €2,037,542 | -€5.6m | -73.4% |
| Transfer from deferred taxes | 780 | €596 | - | -€596 | |
| Income taxes | 67/77 | €1,919,982 | €1,638,269 | -€281,713 | -14.7% |
| Taxes | 670/3 | €1,919,982 | €1,638,269 | -€281,713 | -14.7% |
| Profit (loss) for the period | 9904 | €5,748,070 | €399,273 | -€5.3m | -93.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,748,070 | €399,273 | -€5.3m | -93.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.