McBuys: 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.
McBuys
Largest movements
- Cash -€22,214
down €22,214 (-56.7%), from €39,212 to €16,997
mainly Net result for the year (-€29,295) and Contributions, distributions and other (-€6,098)
- Receivables within one year -€7,065
down €7,065 (-28.5%), from €24,819 to €17,754
of which Other amounts receivable: -€11,043
- Tangible fixed assets +€670
up €670 (+41.6%), from €1,610 to €2,281
- Profit (loss) carried forward -€35,393
down €35,393 (-58.4%), from €60,622 to €25,229
- Other debts +€5,000
new in 2025: €5,000
- Tax, wage and social debts +€1,098
new in 2025: €1,098
- Trade debts +€687
up €687 (+3603.7%), from €19 to €706
- Gross operating margin -€17,732
down €17,732 (-170.2%), from -€10,420 to -€28,152
- Other operating charges -€788
no longer reported in 2025 (was €788)
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 | €65,641 | €37,032 | -€28,609 | -43.6% |
| Fixed assets | 21/28 | €1,610 | €2,281 | +€670 | +41.6% |
| Tangible fixed assets | 22/27 | €1,610 | €2,281 | +€670 | +41.6% |
| Furniture and vehicles | 24 | €1,610 | €2,281 | +€670 | +41.6% |
| Current assets | 29/58 | €64,031 | €34,752 | -€29,279 | -45.7% |
| Amounts receivable within one year | 40/41 | €24,819 | €17,754 | -€7,065 | -28.5% |
| Trade receivables | 40 | - | €3,978 | +€3,978 | |
| Other amounts receivable | 41 | €24,819 | €13,776 | -€11,043 | -44.5% |
| Cash at bank and in hand | 54/58 | €39,212 | €16,997 | -€22,214 | -56.7% |
| Total equity and liabilities | 10/49 | €65,641 | €37,032 | -€28,609 | -43.6% |
| Equity | 10/15 | €65,622 | €30,229 | -€35,393 | -53.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,622 | €25,229 | -€35,393 | -58.4% |
| Amounts payable | 17/49 | €19 | €6,803 | +€6,784 | +35611.9% |
| Amounts payable within one year | 42/48 | €19 | €6,803 | +€6,784 | +35611.9% |
| Trade debts | 44 | €19 | €706 | +€687 | +3603.7% |
| Suppliers | 440/4 | €19 | €706 | +€687 | +3603.7% |
| Taxes, remuneration and social security | 45 | - | €1,098 | +€1,098 | |
| Taxes | 450/3 | - | €1,098 | +€1,098 | |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,205 | €982 | -€224 | -18.6% |
| Other operating charges | 640/8 | €788 | - | -€788 | |
| Gross operating margin | 9900 | -€10,420 | -€28,152 | -€17,732 | -170.2% |
| Operating profit (loss) | 9901 | -€12,413 | -€29,133 | -€16,720 | -134.7% |
| Financial income | 75/76B | €26 | €76 | +€49 | +187.1% |
| Recurring financial income | 75 | €26 | €76 | +€49 | +187.1% |
| Financial charges | 65/66B | €518 | €238 | -€280 | -54.1% |
| Recurring financial charges | 65 | €518 | €238 | -€280 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,904 | -€29,295 | -€16,391 | -127.0% |
| Income taxes | 67/77 | €62 | - | -€62 | |
| Profit (loss) for the period | 9904 | -€12,966 | -€29,295 | -€16,329 | -125.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,966 | -€29,295 | -€16,329 | -125.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.