McLean&Daughters: 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.
McLean&Daughters
Largest movements
- Receivables within one year +€79,414
up €79,414 (+481.3%), from €16,500 to €95,914
of which Other amounts receivable: +€79,512
- Cash -€38,709
down €38,709 (-49.2%), from €78,702 to €39,993
mainly Receivables within one year (-€79,414) and Tax, wage and social debts (-€20,000)
- Tangible fixed assets +€2,660
up €2,660 (+32.0%), from €8,316 to €10,977
of which Furniture and vehicles: +€1,482
- Reserves +€63,300
up €63,300 (+102.3%), from €61,853 to €125,153
- Tax, wage and social debts -€20,000
down €20,000 (-65.9%), from €30,342 to €10,342
- Trade debts -€2,014
down €2,014 (-63.3%), from €3,181 to €1,167
- Gross operating margin +€4,304
up €4,304 (+4.9%), from €87,840 to €92,143
- Depreciation +€1,549
up €1,549 (+168.5%), from €919 to €2,469
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 | €106,353 | €148,789 | +€42,436 | +39.9% |
| Fixed assets | 21/28 | €8,316 | €10,977 | +€2,660 | +32.0% |
| Tangible fixed assets | 22/27 | €8,316 | €10,977 | +€2,660 | +32.0% |
| Plant, machinery and equipment | 23 | €2,915 | €4,093 | +€1,178 | +40.4% |
| Furniture and vehicles | 24 | €5,402 | €6,884 | +€1,482 | +27.4% |
| Current assets | 29/58 | €98,036 | €137,812 | +€39,776 | +40.6% |
| Amounts receivable within one year | 40/41 | €16,500 | €95,914 | +€79,414 | +481.3% |
| Trade receivables | 40 | €16,500 | €16,403 | -€97 | -0.6% |
| Other amounts receivable | 41 | - | €79,512 | +€79,512 | |
| Cash at bank and in hand | 54/58 | €78,702 | €39,993 | -€38,709 | -49.2% |
| Deferred charges and accrued income | 490/1 | €2,834 | €1,904 | -€929 | -32.8% |
| Total equity and liabilities | 10/49 | €106,353 | €148,789 | +€42,436 | +39.9% |
| Equity | 10/15 | €71,853 | €135,153 | +€63,300 | +88.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €61,853 | €125,153 | +€63,300 | +102.3% |
| Distributable reserves | 133 | €61,853 | €125,153 | +€63,300 | +102.3% |
| Amounts payable | 17/49 | €34,500 | €13,636 | -€20,864 | -60.5% |
| Amounts payable within one year | 42/48 | €34,500 | €13,636 | -€20,864 | -60.5% |
| Trade debts | 44 | €3,181 | €1,167 | -€2,014 | -63.3% |
| Suppliers | 440/4 | €3,181 | €1,167 | -€2,014 | -63.3% |
| Taxes, remuneration and social security | 45 | €30,342 | €10,342 | -€20,000 | -65.9% |
| Taxes | 450/3 | €30,342 | €10,342 | -€20,000 | -65.9% |
| Other amounts payable | 47/48 | €978 | €2,127 | +€1,149 | +117.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €919 | €2,469 | +€1,549 | +168.5% |
| Other operating charges | 640/8 | - | €423 | +€423 | |
| Gross operating margin | 9900 | €87,840 | €92,143 | +€4,304 | +4.9% |
| Operating profit (loss) | 9901 | €86,920 | €89,251 | +€2,331 | +2.7% |
| Financial income | 75/76B | €3 | €37 | +€34 | +1052.0% |
| Recurring financial income | 75 | €3 | €37 | +€34 | +1052.0% |
| Financial charges | 65/66B | €68 | €97 | +€30 | +43.8% |
| Recurring financial charges | 65 | €68 | €97 | +€30 | +43.8% |
| Profit (loss) for the period before taxes | 9903 | €86,856 | €89,191 | +€2,335 | +2.7% |
| Income taxes | 67/77 | €25,003 | €25,891 | +€888 | +3.6% |
| Profit (loss) for the period | 9904 | €61,853 | €63,300 | +€1,447 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,853 | €63,300 | +€1,447 | +2.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.