MCKS: 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.
MCKS
Largest movements
- Cash +€30,075
up €30,075 (+50.9%), from €59,046 to €89,121
mainly Other debts (+€73,437) and Net result for the year (+€26,422)
- Other debts +€73,437
up €73,437 (+7980.3%), from €920 to €74,357
- Reserves -€59,807
no longer reported in 2025 (was €59,807)
- Tax, wage and social debts +€17,054
up €17,054 (+264.3%), from €6,453 to €23,506
- Gross operating margin +€5,298
up €5,298 (+17.9%), from €29,653 to €34,951
- Taxes +€937
up €937 (+14.8%), from €6,335 to €7,272
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 | €70,689 | €101,170 | +€30,482 | +43.1% |
| Fixed assets | 21/28 | €353 | - | -€353 | |
| Tangible fixed assets | 22/27 | €353 | - | -€353 | |
| Furniture and vehicles | 24 | €353 | - | -€353 | |
| Current assets | 29/58 | €70,335 | €101,170 | +€30,835 | +43.8% |
| Amounts receivable within one year | 40/41 | €11,289 | €12,050 | +€760 | +6.7% |
| Trade receivables | 40 | €10,799 | €11,949 | +€1,150 | +10.6% |
| Other amounts receivable | 41 | €490 | €101 | -€389 | -79.4% |
| Cash at bank and in hand | 54/58 | €59,046 | €89,121 | +€30,075 | +50.9% |
| Total equity and liabilities | 10/49 | €70,689 | €101,170 | +€30,482 | +43.1% |
| Equity | 10/15 | €62,807 | €3,000 | -€59,807 | -95.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €59,807 | - | -€59,807 | |
| Distributable reserves | 133 | €59,807 | - | -€59,807 | |
| Amounts payable | 17/49 | €7,882 | €98,170 | +€90,288 | +1145.5% |
| Amounts payable within one year | 42/48 | €7,882 | €98,170 | +€90,288 | +1145.5% |
| Trade debts | 44 | €509 | €307 | -€202 | -39.7% |
| Suppliers | 440/4 | €509 | €307 | -€202 | -39.7% |
| Taxes, remuneration and social security | 45 | €6,453 | €23,506 | +€17,054 | +264.3% |
| Taxes | 450/3 | €6,453 | €23,506 | +€17,054 | +264.3% |
| Other amounts payable | 47/48 | €920 | €74,357 | +€73,437 | +7980.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €385 | €353 | -€32 | -8.3% |
| Other operating charges | 640/8 | €539 | €734 | +€195 | +36.2% |
| Gross operating margin | 9900 | €29,653 | €34,951 | +€5,298 | +17.9% |
| Operating profit (loss) | 9901 | €28,729 | €33,863 | +€5,134 | +17.9% |
| Financial charges | 65/66B | €135 | €169 | +€34 | +24.9% |
| Recurring financial charges | 65 | €135 | €169 | +€34 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €28,593 | €33,694 | +€5,101 | +17.8% |
| Income taxes | 67/77 | €6,335 | €7,272 | +€937 | +14.8% |
| Profit (loss) for the period | 9904 | €22,258 | €26,422 | +€4,164 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,258 | €26,422 | +€4,164 | +18.7% |
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 4 October 2026 via checked.be.