mcls.io: 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.
mcls.io
Largest movements
- Cash -€82,243
down €82,243 (-65.5%), from €125,497 to €43,254
mainly Other debts (-€98,370) and Tax, wage and social debts (-€17,427)
- Receivables within one year +€13,093
up €13,093 (+326%), from €4,015 to €17,109
of which Trade receivables: +€13,649
- Other debts -€98,370
down €98,370 (-98.4%), from €100,000 to €1,630
- Reserves +€46,934
up €46,934 (+113%), from €41,446 to €88,380
- Tax, wage and social debts -€17,427
down €17,427 (-55.4%), from €31,432 to €14,005
of which Taxes: -€17,566
- Gross operating margin -€5,747
down €5,747 (-8.0%), from €71,733 to €65,986
- Staff costs +€2,535
new in 2026: €2,535
- Taxes -€1,952
down €1,952 (-13.5%), from €14,460 to €12,508
- Financial charges -€725
down €725 (-39.7%), from €1,825 to €1,099
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €178,425 | €107,875 | -€70,550 | -39.5% |
| Fixed assets | 21/28 | €5,560 | €5,308 | -€251 | -4.5% |
| Tangible fixed assets | 22/27 | €5,560 | €5,308 | -€251 | -4.5% |
| Furniture and vehicles | 24 | €5,560 | €5,308 | -€251 | -4.5% |
| Current assets | 29/58 | €172,865 | €102,567 | -€70,298 | -40.7% |
| Amounts receivable after more than one year | 29 | €41,000 | €41,000 | = | 0.0% |
| Other amounts receivable | 291 | €41,000 | €41,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,015 | €17,109 | +€13,093 | +326% |
| Trade receivables | 40 | €968 | €14,617 | +€13,649 | +1,410% |
| Other amounts receivable | 41 | €3,047 | €2,492 | -€555 | -18.2% |
| Cash at bank and in hand | 54/58 | €125,497 | €43,254 | -€82,243 | -65.5% |
| Deferred charges and accrued income | 490/1 | €2,353 | €1,204 | -€1,149 | -48.8% |
| Total equity and liabilities | 10/49 | €178,425 | €107,875 | -€70,550 | -39.5% |
| Equity | 10/15 | €43,546 | €90,480 | +€46,934 | +108% |
| Contributions | 10/11 | €2,100 | €2,100 | = | 0.0% |
| Reserves | 13 | €41,446 | €88,380 | +€46,934 | +113% |
| Distributable reserves | 133 | €41,446 | €88,380 | +€46,934 | +113% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €134,878 | €17,395 | -€117,483 | -87.1% |
| Amounts payable within one year | 42/48 | €134,878 | €17,395 | -€117,483 | -87.1% |
| Trade debts | 44 | €3,446 | €1,760 | -€1,687 | -48.9% |
| Suppliers | 440/4 | €3,446 | €1,760 | -€1,687 | -48.9% |
| Taxes, remuneration and social security | 45 | €31,432 | €14,005 | -€17,427 | -55.4% |
| Taxes | 450/3 | €28,632 | €11,066 | -€17,566 | -61.4% |
| Remuneration and social security | 454/9 | €2,800 | €2,940 | +€140 | +5.0% |
| Other amounts payable | 47/48 | €100,000 | €1,630 | -€98,370 | -98.4% |
| Remuneration, social security and pensions | 62 | - | €2,535 | +€2,535 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,243 | €2,289 | +€45 | +2.0% |
| Other operating charges | 640/8 | €118 | €621 | +€503 | +426% |
| Gross operating margin | 9900 | €71,733 | €65,986 | -€5,747 | -8.0% |
| Operating profit (loss) | 9901 | €69,372 | €60,541 | -€8,831 | -12.7% |
| Financial income | 75/76B | €267 | €0 | -€267 | -100% |
| Recurring financial income | 75 | €267 | €0 | -€267 | -100% |
| Financial charges | 65/66B | €1,825 | €1,099 | -€725 | -39.7% |
| Recurring financial charges | 65 | €1,825 | €1,099 | -€725 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | €67,814 | €59,442 | -€8,372 | -12.3% |
| Income taxes | 67/77 | €14,460 | €12,508 | -€1,952 | -13.5% |
| Profit (loss) for the period | 9904 | €53,354 | €46,934 | -€6,421 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,354 | €46,934 | -€6,421 | -12.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.