MCC BUILD: 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.
MCC BUILD
Largest movements
- Cash +€42,023
up €42,023 (+17.7%), from €237,240 to €279,263
mainly Net result for the year (+€94,346) and Other debts (+€17,800)
- Deferred charges and accrued income +€27,666
up €27,666 (+2,897%), from €955 to €28,621
- Receivables within one year -€4,058
down €4,058 (-73.6%), from €5,514 to €1,456
of which Trade receivables: -€5,330
- Reserves +€60,000
up €60,000 (+31.6%), from €190,000 to €250,000
- Other debts +€17,800
up €17,800 (+111%), from €15,973 to €33,773
- Tax, wage and social debts -€6,540
down €6,540 (-48.5%), from €13,494 to €6,954
- Profit (loss) carried forward -€5,654
down €5,654 (-90.6%), from €6,242 to €588
- Gross operating margin +€42,598
up €42,598 (+50.4%), from €84,539 to €127,137
- Taxes +€8,651
up €8,651 (+39.6%), from €21,845 to €30,496
- Depreciation -€3,175
down €3,175 (-73.6%), from €4,313 to €1,138
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €248,179 | €316,468 | +€68,289 | +27.5% |
| Fixed assets | 21/28 | €4,470 | €7,128 | +€2,658 | +59.5% |
| Tangible fixed assets | 22/27 | €4,470 | €7,128 | +€2,658 | +59.5% |
| Plant, machinery and equipment | 23 | - | €2,998 | +€2,998 | |
| Furniture and vehicles | 24 | €4,470 | €4,130 | -€340 | -7.6% |
| Current assets | 29/58 | €243,709 | €309,340 | +€65,631 | +26.9% |
| Amounts receivable within one year | 40/41 | €5,514 | €1,456 | -€4,058 | -73.6% |
| Trade receivables | 40 | €5,330 | - | -€5,330 | |
| Other amounts receivable | 41 | €184 | €1,456 | +€1,272 | +691% |
| Cash at bank and in hand | 54/58 | €237,240 | €279,263 | +€42,023 | +17.7% |
| Deferred charges and accrued income | 490/1 | €955 | €28,621 | +€27,666 | +2,897% |
| Total equity and liabilities | 10/49 | €248,179 | €316,468 | +€68,289 | +27.5% |
| Equity | 10/15 | €218,242 | €272,588 | +€54,346 | +24.9% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €190,000 | €250,000 | +€60,000 | +31.6% |
| Distributable reserves | 133 | €190,000 | €250,000 | +€60,000 | +31.6% |
| Profit (loss) carried forward | 14 | €6,242 | €588 | -€5,654 | -90.6% |
| Amounts payable | 17/49 | €29,937 | €43,880 | +€13,943 | +46.6% |
| Amounts payable within one year | 42/48 | €29,937 | €43,880 | +€13,943 | +46.6% |
| Trade debts | 44 | €470 | €2,125 | +€1,655 | +352% |
| Suppliers | 440/4 | €470 | €2,125 | +€1,655 | +352% |
| Advances received on contracts in progress | 46 | - | €1,028 | +€1,028 | |
| Taxes, remuneration and social security | 45 | €13,494 | €6,954 | -€6,540 | -48.5% |
| Taxes | 450/3 | €13,494 | €6,954 | -€6,540 | -48.5% |
| Other amounts payable | 47/48 | €15,973 | €33,773 | +€17,800 | +111% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,313 | €1,138 | -€3,175 | -73.6% |
| Other operating charges | 640/8 | €1,174 | €903 | -€271 | -23.1% |
| Gross operating margin | 9900 | €84,539 | €127,137 | +€42,598 | +50.4% |
| Operating profit (loss) | 9901 | €79,052 | €125,096 | +€46,044 | +58.2% |
| Financial income | 75/76B | €48 | €2 | -€46 | -95.8% |
| Recurring financial income | 75 | €48 | €2 | -€46 | -95.8% |
| Financial charges | 65/66B | €396 | €256 | -€140 | -35.4% |
| Recurring financial charges | 65 | €396 | €256 | -€140 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €78,704 | €124,842 | +€46,138 | +58.6% |
| Income taxes | 67/77 | €21,845 | €30,496 | +€8,651 | +39.6% |
| Profit (loss) for the period | 9904 | €56,859 | €94,346 | +€37,487 | +65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,859 | €94,346 | +€37,487 | +65.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.