MCgeneral: 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.
MCgeneral
Largest movements
- Tangible fixed assets +€7,515
up €7,515 (+1,175%), from €640 to €8,155
- Receivables within one year +€4,164
up €4,164 (+60.0%), from €6,945 to €11,110
of which Trade receivables: +€3,103
- Cash +€853
up €853 (+17.0%), from €5,009 to €5,861
mainly Net result for the year (+€12,419) and Depreciation (+€3,525)
- Profit (loss) carried forward +€12,419
up €12,419 (+292%), from €4,255 to €16,673
- Tax, wage and social debts +€2,768
up €2,768 (+148%), from €1,868 to €4,636
- Trade debts -€2,100
no longer reported in 2025 (was €2,100)
- Other debts -€463
down €463 (-13.7%), from €3,371 to €2,908
- Gross operating margin +€10,114
up €10,114 (+94.4%), from €10,712 to €20,826
- Taxes +€2,768
up €2,768 (+148%), from €1,868 to €4,636
- Depreciation +€2,004
up €2,004 (+132%), from €1,521 to €3,525
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 | €12,593 | €25,218 | +€12,624 | +100% |
| Fixed assets | 21/28 | €640 | €8,155 | +€7,515 | +1,175% |
| Tangible fixed assets | 22/27 | €640 | €8,155 | +€7,515 | +1,175% |
| Furniture and vehicles | 24 | €640 | €8,155 | +€7,515 | +1,175% |
| Current assets | 29/58 | €11,954 | €17,063 | +€5,109 | +42.7% |
| Amounts receivable within one year | 40/41 | €6,945 | €11,110 | +€4,164 | +60.0% |
| Trade receivables | 40 | €4,464 | €7,567 | +€3,103 | +69.5% |
| Other amounts receivable | 41 | €2,481 | €3,542 | +€1,061 | +42.8% |
| Cash at bank and in hand | 54/58 | €5,009 | €5,861 | +€853 | +17.0% |
| Deferred charges and accrued income | 490/1 | - | €92 | +€92 | |
| Total equity and liabilities | 10/49 | €12,593 | €25,218 | +€12,624 | +100% |
| Equity | 10/15 | €5,255 | €17,673 | +€12,419 | +236% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €1,000 | +€1,000 | |
| Other | 1109/19 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | €4,255 | €16,673 | +€12,419 | +292% |
| Amounts payable | 17/49 | €7,339 | €7,544 | +€205 | +2.8% |
| Amounts payable within one year | 42/48 | €7,339 | €7,544 | +€205 | +2.8% |
| Trade debts | 44 | €2,100 | - | -€2,100 | |
| Suppliers | 440/4 | €2,100 | - | -€2,100 | |
| Taxes, remuneration and social security | 45 | €1,868 | €4,636 | +€2,768 | +148% |
| Taxes | 450/3 | €1,868 | €4,636 | +€2,768 | +148% |
| Other amounts payable | 47/48 | €3,371 | €2,908 | -€463 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,521 | €3,525 | +€2,004 | +132% |
| Other operating charges | 640/8 | €179 | €144 | -€35 | -19.6% |
| Gross operating margin | 9900 | €10,712 | €20,826 | +€10,114 | +94.4% |
| Operating profit (loss) | 9901 | €9,012 | €17,157 | +€8,145 | +90.4% |
| Financial income | 75/76B | €0 | €2 | +€2 | +11,250% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +11,250% |
| Financial charges | 65/66B | €112 | €105 | -€7 | -6.5% |
| Recurring financial charges | 65 | €112 | €105 | -€7 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €8,900 | €17,055 | +€8,155 | +91.6% |
| Income taxes | 67/77 | €1,868 | €4,636 | +€2,768 | +148% |
| Profit (loss) for the period | 9904 | €7,033 | €12,419 | +€5,386 | +76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,033 | €12,419 | +€5,386 | +76.6% |
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 14 October 2026 via checked.be.