MCS: 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.
What changed
MCS
NACE 62.100, Computer programming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1.0m
2024 · -€2.5m+€1.5m
Equity
-€7.1m
2024 · -€6.1m-€1.0m
Cash
€702,400
2024 · €694,370+€8,030
Balance sheet total
€22.8m
2024 · €21.0m+€1.7m
Largest movements
Assets
- Receivables within one year +€1.6m
up €1.6m (+9.0%), from €18.2m to €19.9m
of which Other amounts receivable: +€1.7m
Equity and liabilities
- Other debts +€3.1m
up €3.1m (+12.6%), from €24.6m to €27.7m
- Profit (loss) carried forward -€1.0m
down €1.0m (-13.3%), from -€7.8m to -€8.8m
- Trade debts -€612,451
down €612,451 (-40.6%), from €1.5m to €894,606
- Accrued charges and deferred income +€305,390
up €305,390 (+46.0%), from €664,095 to €969,486
Income statement
- Turnover +€522,512
up €522,512 (+11.9%), from €4.4m to €4.9m
- Staff costs -€479,532
down €479,532 (-22.1%), from €2.2m to €1.7m
- Financial charges -€382,520
down €382,520 (-27.3%), from €1.4m to €1.0m
of which Financial charges: -€380,702
- Services and other goods -€282,815
down €282,815 (-28.1%), from €1.0m to €722,204
- Goods and materials +€281,319
up €281,319 (+9.6%), from €2.9m to €3.2m
of which Purchases: +€281,319
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.
Result 2024
-€2.5m
Turnover
+€522,512
Other operating income
-€2,563
Goods and materials
-€281,319
Services and other goods
+€282,815
Staff costs
+€479,532
Depreciation
-€681
Other operating charges
-€19,021
Other operating items
+€130,000
Financial income
-€16,125
Financial charges
+€382,520
Taxes
-€2,106
Result 2025
-€1.0m
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.
From operations
+€228,338
Investment
-€220,308
Financing
€0
Cash 2024
€694,370
From operations (derived)
+€228,338
Net result for the year
-€1.0m
Depreciation
+€79,730
Receivables within one year
-€1.6m
Deferred charges and accrued income
+€65,650
Trade debts
-€612,451
Tax, wage and social debts
-€35,796
Other debts
+€3.1m
Accrued charges and deferred income
+€305,390
Investment (derived)
-€220,308
Investment in fixed assets (net)
-€220,308
Cash 2025
€702,400
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,031,833 | €22,759,098 | +€1.7m | +8.2% |
| Fixed assets | 21/28 | €2,041,481 | €2,182,058 | +€140,578 | +6.9% |
| Tangible fixed assets | 22/27 | €310,390 | €230,660 | -€79,730 | -25.7% |
| Plant, machinery and equipment | 23 | €17,013 | €12,430 | -€4,583 | -26.9% |
| Furniture and vehicles | 24 | €14,972 | €7,118 | -€7,854 | -52.5% |
| Other tangible fixed assets | 26 | €278,406 | €211,112 | -€67,294 | -24.2% |
| Financial fixed assets | 28 | €1,731,090 | €1,951,398 | +€220,308 | +12.7% |
| Affiliated companies | 280/1 | €1,720,242 | €1,790,091 | +€69,849 | +4.1% |
| Amounts receivable | 281 | €1,720,242 | €1,790,091 | +€69,849 | +4.1% |
| Other financial fixed assets | 284/8 | €10,848 | €161,308 | +€150,459 | +1386.9% |
| Shares | 284 | €55 | €55 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €10,793 | €161,253 | +€150,459 | +1394.0% |
| Current assets | 29/58 | €18,990,353 | €20,577,040 | +€1.6m | +8.4% |
| Stocks and contracts in progress | 3 | €1,643 | €1,643 | = | 0.0% |
| Stocks | 30/36 | €1,643 | €1,643 | = | 0.0% |
| Goods purchased for resale | 34 | €1,643 | €1,643 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,214,743 | €19,859,049 | +€1.6m | +9.0% |
| Trade receivables | 40 | €998,132 | €912,393 | -€85,739 | -8.6% |
| Other amounts receivable | 41 | €17,216,610 | €18,946,656 | +€1.7m | +10.0% |
| Cash at bank and in hand | 54/58 | €694,370 | €702,400 | +€8,030 | +1.2% |
| Deferred charges and accrued income | 490/1 | €79,598 | €13,948 | -€65,650 | -82.5% |
| Total equity and liabilities | 10/49 | €21,031,833 | €22,759,098 | +€1.7m | +8.2% |
| Equity | 10/15 | -€6,051,164 | -€7,087,532 | -€1.0m | -17.1% |
| Contributions | 10/11 | €104,735 | €104,735 | = | 0.0% |
| Capital | 10 | €104,735 | €104,735 | = | 0.0% |
| Issued capital | 100 | €104,735 | €104,735 | = | 0.0% |
| Reserves | 13 | €1,626,270 | €1,626,270 | = | 0.0% |
| Non-distributable reserves | 130/1 | €844,962 | €844,962 | = | 0.0% |
| Legal reserve | 130 | €10,474 | €10,474 | = | 0.0% |
| Financial assistance | 1313 | €834,489 | €834,489 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €762,557 | €762,557 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,782,169 | -€8,818,537 | -€1.0m | -13.3% |
| Amounts payable | 17/49 | €27,082,997 | €29,846,630 | +€2.8m | +10.2% |
| Amounts payable within one year | 42/48 | €26,418,902 | €28,877,144 | +€2.5m | +9.3% |
| Trade debts | 44 | €1,507,057 | €894,606 | -€612,451 | -40.6% |
| Suppliers | 440/4 | €1,507,057 | €894,606 | -€612,451 | -40.6% |
| Taxes, remuneration and social security | 45 | €337,084 | €301,288 | -€35,796 | -10.6% |
| Taxes | 450/3 | €35,215 | €4,462 | -€30,752 | -87.3% |
| Remuneration and social security | 454/9 | €301,869 | €296,826 | -€5,043 | -1.7% |
| Other amounts payable | 47/48 | €24,574,761 | €27,681,249 | +€3.1m | +12.6% |
| Accrued charges and deferred income | 492/3 | €664,095 | €969,486 | +€305,390 | +46.0% |
| Operating income | 70/76A | €4,393,821 | €4,913,771 | +€519,950 | +11.8% |
| Turnover | 70 | €4,381,800 | €4,904,312 | +€522,512 | +11.9% |
| Other operating income | 74 | €12,021 | €9,459 | -€2,563 | -21.3% |
| Operating charges | 60/66A | €6,333,018 | €5,741,692 | -€591,326 | -9.3% |
| Goods for resale, raw materials and consumables | 60 | €2,940,658 | €3,221,977 | +€281,319 | +9.6% |
| Purchases | 600/8 | €2,940,658 | €3,221,977 | +€281,319 | +9.6% |
| Change in stocks: decrease (increase) | 609 | €0 | - | = | |
| Services and other goods | 61 | €1,005,019 | €722,204 | -€282,815 | -28.1% |
| Remuneration, social security and pensions | 62 | €2,174,232 | €1,694,700 | -€479,532 | -22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,049 | €79,730 | +€681 | +0.9% |
| Other operating charges | 640/8 | €4,060 | €23,081 | +€19,021 | +468.5% |
| Non-recurring operating charges | 66A | €130,000 | €0 | -€130,000 | -100.0% |
| Operating profit (loss) | 9901 | -€1,939,197 | -€827,921 | +€1.1m | +57.3% |
| Financial income | 75/76B | €830,628 | €814,503 | -€16,125 | -1.9% |
| Recurring financial income | 75 | €830,628 | €814,503 | -€16,125 | -1.9% |
| Income from financial fixed assets | 750 | €815,252 | €763,485 | -€51,768 | -6.3% |
| Income from current assets | 751 | - | €1,198 | +€1,198 | |
| Other financial income | 752/9 | €15,376 | €49,821 | +€34,445 | +224.0% |
| Financial charges | 65/66B | €1,399,815 | €1,017,295 | -€382,520 | -27.3% |
| Recurring financial charges | 65 | €1,397,996 | €1,017,295 | -€380,702 | -27.2% |
| Debt charges | 650 | €1,379,162 | €967,733 | -€411,429 | -29.8% |
| Other financial charges | 652/9 | €18,834 | €49,562 | +€30,728 | +163.1% |
| Non-recurring financial charges | 66B | €1,819 | €0 | -€1,819 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,508,384 | -€1,030,713 | +€1.5m | +58.9% |
| Income taxes | 67/77 | €3,549 | €5,655 | +€2,106 | +59.3% |
| Taxes | 670/3 | €3,549 | €5,655 | +€2,106 | +59.3% |
| Profit (loss) for the period | 9904 | -€2,511,933 | -€1,036,368 | +€1.5m | +58.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,511,933 | -€1,036,368 | +€1.5m | +58.7% |
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 29 September 2026 via checked.be.