MCJ Construction: 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.
MCJ Construction
Largest movements
- Cash +€157,800
up €157,800 (+2021.4%), from €7,807 to €165,607
mainly Net result for the year (+€118,992) and Tax, wage and social debts (+€34,100)
- Tangible fixed assets -€14,803
down €14,803 (-18.9%), from €78,267 to €63,464
of which Plant, machinery and equipment: -€10,826
- Receivables within one year +€9,679
up €9,679 (+26.1%), from €37,153 to €46,831
of which Trade receivables: +€27,080
- Profit (loss) carried forward +€118,992
up €118,992 (+296.3%), from €40,158 to €159,150
- Tax, wage and social debts +€34,100
up €34,100 (+129.9%), from €26,256 to €60,356
of which Taxes: +€42,154
- Trade debts -€14,487
down €14,487 (-27.4%), from €52,960 to €38,473
of which Suppliers: -€52,960
- Other debts +€12,645
new in 2025: €12,645
- Accrued charges and deferred income +€2,966
new in 2025: €2,966
- Gross operating margin +€104,668
up €104,668 (+122.5%), from €85,456 to €190,124
- Taxes +€20,000
up €20,000 (+149.7%), from €13,363 to €33,363
- Depreciation +€19,131
up €19,131 (+179.3%), from €10,672 to €29,803
- Financial income +€7,096
up €7,096 (+64336.3%), from €11 to €7,107
of which Non-recurring financial income: +€7,107
- Staff costs -€4,838
down €4,838 (-24.9%), from €19,394 to €14,556
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 | €124,374 | €278,590 | +€154,216 | +124.0% |
| Fixed assets | 21/28 | €78,472 | €63,669 | -€14,803 | -18.9% |
| Tangible fixed assets | 22/27 | €78,267 | €63,464 | -€14,803 | -18.9% |
| Plant, machinery and equipment | 23 | €32,366 | €21,541 | -€10,826 | -33.4% |
| Furniture and vehicles | 24 | €45,901 | €41,923 | -€3,977 | -8.7% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €45,902 | €214,921 | +€169,019 | +368.2% |
| Amounts receivable within one year | 40/41 | €37,153 | €46,831 | +€9,679 | +26.1% |
| Trade receivables | 40 | €18,883 | €45,962 | +€27,080 | +143.4% |
| Other amounts receivable | 41 | €18,270 | €869 | -€17,401 | -95.2% |
| Cash at bank and in hand | 54/58 | €7,807 | €165,607 | +€157,800 | +2021.4% |
| Deferred charges and accrued income | 490/1 | €943 | €2,483 | +€1,540 | +163.4% |
| Total equity and liabilities | 10/49 | €124,374 | €278,590 | +€154,216 | +124.0% |
| Equity | 10/15 | €45,158 | €164,150 | +€118,992 | +263.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,158 | €159,150 | +€118,992 | +296.3% |
| Amounts payable | 17/49 | €79,217 | €114,440 | +€35,223 | +44.5% |
| Amounts payable within one year | 42/48 | €79,217 | €111,474 | +€32,258 | +40.7% |
| Trade debts | 44 | €52,960 | €38,473 | -€14,487 | -27.4% |
| Suppliers | 440/4 | €52,960 | - | -€52,960 | |
| Bills of exchange payable | 441 | - | €38,473 | +€38,473 | |
| Taxes, remuneration and social security | 45 | €26,256 | €60,356 | +€34,100 | +129.9% |
| Taxes | 450/3 | €13,363 | €55,517 | +€42,154 | +315.4% |
| Remuneration and social security | 454/9 | €12,893 | €4,839 | -€8,054 | -62.5% |
| Other amounts payable | 47/48 | - | €12,645 | +€12,645 | |
| Accrued charges and deferred income | 492/3 | - | €2,966 | +€2,966 | |
| Remuneration, social security and pensions | 62 | €19,394 | €14,556 | -€4,838 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,672 | €29,803 | +€19,131 | +179.3% |
| Other operating charges | 640/8 | €244 | €396 | +€152 | +62.4% |
| Gross operating margin | 9900 | €85,456 | €190,124 | +€104,668 | +122.5% |
| Operating profit (loss) | 9901 | €55,146 | €145,370 | +€90,223 | +163.6% |
| Financial income | 75/76B | €11 | €7,107 | +€7,096 | +64336.3% |
| Recurring financial income | 75 | €11 | €7,107 | +€7,096 | +64336.3% |
| Non-recurring financial income | 76B | - | €7,107 | +€7,107 | |
| Financial charges | 65/66B | €113 | €121 | +€8 | +7.4% |
| Recurring financial charges | 65 | €113 | €80 | -€33 | -28.9% |
| Non-recurring financial charges | 66B | - | €41 | +€41 | |
| Profit (loss) for the period before taxes | 9903 | €55,044 | €152,355 | +€97,311 | +176.8% |
| Income taxes | 67/77 | €13,363 | €33,363 | +€20,000 | +149.7% |
| Profit (loss) for the period | 9904 | €41,681 | €118,992 | +€77,311 | +185.5% |
| Profit (loss) for the period to be appropriated | 9905 | €41,681 | €118,992 | +€77,311 | +185.5% |
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 11 October 2026 via checked.be.