MCM BUILDING: 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.
MCM BUILDING
Largest movements
- Receivables within one year +€21,438
up €21,438 (+20.4%), from €104,950 to €126,388
of which Other amounts receivable: +€15,239
- Tangible fixed assets +€4,732
up €4,732 (+172%), from €2,752 to €7,484
of which Plant, machinery and equipment: +€4,403
- Profit (loss) carried forward +€37,115
up €37,115 (+43.4%), from €85,434 to €122,549
- Tax, wage and social debts -€24,888
down €24,888 (-67.1%), from €37,066 to €12,178
of which Taxes: -€17,973
- Accrued charges and deferred income +€11,723
new in 2025: €11,723
- Other debts +€8,006
up €8,006 (+114%), from €6,994 to €15,000
- Trade debts -€4,172
no longer reported in 2025 (was €4,172)
- Gross operating margin +€31,088
up €31,088 (+94.4%), from €32,944 to €64,032
- Taxes +€2,757
up €2,757 (+40.4%), from €6,825 to €9,582
- Depreciation +€1,546
up €1,546 (+499%), from €310 to €1,856
- Other operating charges -€799
down €799 (-57.6%), from €1,388 to €589
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.
Derived cash bridge
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 | €136,666 | €164,450 | +€27,784 | +20.3% |
| Fixed assets | 21/28 | €2,752 | €7,484 | +€4,732 | +172% |
| Tangible fixed assets | 22/27 | €2,752 | €7,484 | +€4,732 | +172% |
| Plant, machinery and equipment | 23 | - | €4,403 | +€4,403 | |
| Furniture and vehicles | 24 | €2,752 | €3,081 | +€329 | +12.0% |
| Current assets | 29/58 | €133,914 | €156,966 | +€23,052 | +17.2% |
| Amounts receivable within one year | 40/41 | €104,950 | €126,388 | +€21,438 | +20.4% |
| Trade receivables | 40 | €101,524 | €107,723 | +€6,199 | +6.1% |
| Other amounts receivable | 41 | €3,426 | €18,665 | +€15,239 | +445% |
| Cash at bank and in hand | 54/58 | €28,964 | €30,578 | +€1,614 | +5.6% |
| Total equity and liabilities | 10/49 | €136,666 | €164,450 | +€27,784 | +20.3% |
| Equity | 10/15 | €88,434 | €125,549 | +€37,115 | +42.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,434 | €122,549 | +€37,115 | +43.4% |
| Amounts payable | 17/49 | €48,232 | €38,901 | -€9,331 | -19.3% |
| Amounts payable within one year | 42/48 | €48,232 | €27,178 | -€21,054 | -43.7% |
| Trade debts | 44 | €4,172 | - | -€4,172 | |
| Suppliers | 440/4 | €4,172 | - | -€4,172 | |
| Taxes, remuneration and social security | 45 | €37,066 | €12,178 | -€24,888 | -67.1% |
| Taxes | 450/3 | €28,310 | €10,337 | -€17,973 | -63.5% |
| Remuneration and social security | 454/9 | €8,756 | €1,841 | -€6,915 | -79.0% |
| Other amounts payable | 47/48 | €6,994 | €15,000 | +€8,006 | +114% |
| Accrued charges and deferred income | 492/3 | - | €11,723 | +€11,723 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €310 | €1,856 | +€1,546 | +499% |
| Other operating charges | 640/8 | €1,388 | €589 | -€799 | -57.6% |
| Gross operating margin | 9900 | €32,944 | €64,032 | +€31,088 | +94.4% |
| Operating profit (loss) | 9901 | €31,246 | €61,587 | +€30,341 | +97.1% |
| Financial income | 75/76B | - | €317 | +€317 | |
| Recurring financial income | 75 | - | €317 | +€317 | |
| Financial charges | 65/66B | €231 | €207 | -€24 | -10.4% |
| Recurring financial charges | 65 | €231 | €207 | -€24 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €31,015 | €61,697 | +€30,682 | +98.9% |
| Income taxes | 67/77 | €6,825 | €9,582 | +€2,757 | +40.4% |
| Profit (loss) for the period | 9904 | €24,190 | €52,115 | +€27,925 | +115% |
| Profit (loss) for the period to be appropriated | 9905 | €24,190 | €52,115 | +€27,925 | +115% |
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 22 October 2026 via checked.be.