MCL-F: what changed
What changed
MCL-F
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€82,565
2024 · -€136,025+€218,590
Equity
-€2,769
2024 · -€85,334+€82,565
Cash
€3,585
2024 · €15,810-€12,225
Balance sheet total
€42,927
2024 · €107,526-€64,599
Largest movements
Assets
- Stocks and contracts -€44,506
down €44,506 (-100%), from €44,506 to €0
- Tangible fixed assets -€12,503
down €12,503 (-30.9%), from €40,445 to €27,941
- Cash -€12,225
down €12,225 (-77.3%), from €15,810 to €3,585
mainly Tax, wage and social debts (-€69,698) and Trade debts (-€50,239)
- Receivables within one year +€6,586
up €6,586 (+217%), from €3,031 to €9,617
of which Trade receivables: +€8,093
- Deferred charges and accrued income -€1,531
down €1,531 (-46.2%), from €3,314 to €1,783
Equity and liabilities
- Profit (loss) carried forward +€82,565
up €82,565 (+61.0%), from -€135,334 to -€52,769
- Tax, wage and social debts -€69,698
down €69,698 (-88.4%), from €78,850 to €9,152
of which Remuneration and social security: -€54,669
- Trade debts -€50,239
down €50,239 (-87.5%), from €57,440 to €7,201
- Short-term financial debts -€29,000
down €29,000 (-100%), from €29,000 to €0
- Accrued charges and deferred income +€27,000
up €27,000, from €0 to €27,000
Income statement
- Staff costs -€362,117
down €362,117 (-69.4%), from €521,426 to €159,309
- Gross operating margin -€219,953
down €219,953 (-45.2%), from €486,748 to €266,795
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€136,025
Gross operating margin
-€219,953
Staff costs
+€362,117
Depreciation
+€1,830
Other operating charges
+€3,267
Other operating items
+€75,877
Financial income
-€283
Financial charges
-€4,165
Taxes
-€99
Result 2025
€82,565
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€18,929
Investment
+€1,695
Financing
-€32,849
Cash 2024
€15,810
From operations (derived)
+€18,929
Net result for the year
+€82,565
Depreciation
+€11,227
Stocks and contracts
+€44,506
Receivables within one year
-€6,586
Deferred charges and accrued income
+€1,531
Trade debts
-€50,239
Tax, wage and social debts
-€69,698
Advances received
-€1,319
Other debts
-€20,058
Accrued charges and deferred income
+€27,000
Investment (derived)
+€1,695
Investment in fixed assets (net)
+€1,276
Current investments
+€419
Financing
-€32,849
Debts after one year
-€1,998
Current portion of long-term debt
-€1,850
Short-term financial debts
-€29,000
Cash 2025
€3,585
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,526 | €42,927 | -€64,599 | -60.1% |
| Fixed assets | 21/28 | €40,445 | €27,941 | -€12,503 | -30.9% |
| Tangible fixed assets | 22/27 | €40,445 | €27,941 | -€12,503 | -30.9% |
| Land and buildings | 22 | €812 | €754 | -€58 | -7.1% |
| Plant, machinery and equipment | 23 | €14,775 | €10,080 | -€4,695 | -31.8% |
| Furniture and vehicles | 24 | €7,477 | €4,367 | -€3,110 | -41.6% |
| Other tangible fixed assets | 26 | €17,381 | €12,740 | -€4,641 | -26.7% |
| Current assets | 29/58 | €67,081 | €14,985 | -€52,095 | -77.7% |
| Stocks and contracts in progress | 3 | €44,506 | €0 | -€44,506 | -100% |
| Stocks | 30/36 | €44,506 | €0 | -€44,506 | -100% |
| Amounts receivable within one year | 40/41 | €3,031 | €9,617 | +€6,586 | +217% |
| Trade receivables | 40 | €0 | €8,093 | +€8,093 | |
| Other amounts receivable | 41 | €3,031 | €1,524 | -€1,507 | -49.7% |
| Current investments | 50/53 | €419 | €0 | -€419 | -100% |
| Cash at bank and in hand | 54/58 | €15,810 | €3,585 | -€12,225 | -77.3% |
| Deferred charges and accrued income | 490/1 | €3,314 | €1,783 | -€1,531 | -46.2% |
| Total equity and liabilities | 10/49 | €107,526 | €42,927 | -€64,599 | -60.1% |
| Equity | 10/15 | -€85,334 | -€2,769 | +€82,565 | +96.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€135,334 | -€52,769 | +€82,565 | +61.0% |
| Amounts payable | 17/49 | €192,860 | €45,696 | -€147,164 | -76.3% |
| Amounts payable after more than one year | 17 | €1,998 | €0 | -€1,998 | -100% |
| Financial debts | 170/4 | €1,998 | €0 | -€1,998 | -100% |
| Amounts payable within one year | 42/48 | €190,861 | €18,696 | -€172,166 | -90.2% |
| Current portion of amounts payable after more than one year | 42 | €3,849 | €1,998 | -€1,850 | -48.1% |
| Financial debts | 43 | €29,000 | €0 | -€29,000 | -100% |
| Credit institutions | 430/8 | €29,000 | €0 | -€29,000 | -100% |
| Trade debts | 44 | €57,440 | €7,201 | -€50,239 | -87.5% |
| Suppliers | 440/4 | €57,440 | €7,201 | -€50,239 | -87.5% |
| Advances received on contracts in progress | 46 | €1,664 | €345 | -€1,319 | -79.3% |
| Taxes, remuneration and social security | 45 | €78,850 | €9,152 | -€69,698 | -88.4% |
| Taxes | 450/3 | €15,029 | €0 | -€15,029 | -100% |
| Remuneration and social security | 454/9 | €63,821 | €9,152 | -€54,669 | -85.7% |
| Other amounts payable | 47/48 | €20,058 | €0 | -€20,058 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | €27,000 | +€27,000 | |
| Non-recurring operating income | 76A | €16,425 | €5,000 | -€11,425 | -69.6% |
| Remuneration, social security and pensions | 62 | €521,426 | €159,309 | -€362,117 | -69.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,057 | €11,227 | -€1,830 | -14.0% |
| Other operating charges | 640/8 | €9,190 | €5,923 | -€3,267 | -35.5% |
| Non-recurring operating charges | 66A | €77,153 | €1,276 | -€75,877 | -98.3% |
| Gross operating margin | 9900 | €486,748 | €266,795 | -€219,953 | -45.2% |
| Operating profit (loss) | 9901 | -€134,078 | €89,059 | +€223,137 | |
| Financial income | 75/76B | €414 | €131 | -€283 | -68.3% |
| Recurring financial income | 75 | €414 | €131 | -€283 | -68.3% |
| Financial charges | 65/66B | €2,459 | €6,624 | +€4,165 | +169% |
| Recurring financial charges | 65 | €2,459 | €6,624 | +€4,165 | +169% |
| Profit (loss) for the period before taxes | 9903 | -€136,123 | €82,567 | +€218,689 | |
| Income taxes | 67/77 | -€98 | €1 | +€99 | |
| Profit (loss) for the period | 9904 | -€136,025 | €82,565 | +€218,590 | |
| Profit (loss) for the period to be appropriated | 9905 | -€136,025 | €82,565 | +€218,590 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.