MCS TECH: 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.
MCS TECH
Largest movements
- Cash +€13,609
up €13,609 (+96.7%), from €14,073 to €27,682
mainly Net result for the year (+€14,407) and Depreciation (+€9,785)
- Tangible fixed assets -€9,785
down €9,785 (-23.1%), from €42,425 to €32,641
- Receivables within one year +€7,949
up €7,949 (+198.7%), from €4,000 to €11,949
of which Trade receivables: +€10,164
- Profit (loss) carried forward +€14,407
up €14,407 (+64.8%), from €22,216 to €36,623
- Debts after one year -€6,132
down €6,132 (-32.1%), from €19,088 to €12,957
- Current portion of long-term debt +€6,132
new in 2025: €6,132
- Short-term financial debts -€5,912
no longer reported in 2025 (was €5,912)
- Tax, wage and social debts +€5,370
up €5,370 (+88.8%), from €6,045 to €11,415
- Depreciation +€8,768
up €8,768 (+862.3%), from €1,017 to €9,785
- Gross operating margin +€972
up €972 (+3.2%), from €30,736 to €31,708
- Financial charges +€807
up €807 (+289.0%), from €279 to €1,086
- Other operating charges -€545
down €545 (-38.4%), from €1,420 to €875
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 | €60,499 | €72,272 | +€11,773 | +19.5% |
| Fixed assets | 21/28 | €42,425 | €32,641 | -€9,785 | -23.1% |
| Tangible fixed assets | 22/27 | €42,425 | €32,641 | -€9,785 | -23.1% |
| Furniture and vehicles | 24 | €42,425 | €32,641 | -€9,785 | -23.1% |
| Current assets | 29/58 | €18,073 | €39,631 | +€21,558 | +119.3% |
| Amounts receivable within one year | 40/41 | €4,000 | €11,949 | +€7,949 | +198.7% |
| Trade receivables | 40 | - | €10,164 | +€10,164 | |
| Other amounts receivable | 41 | €4,000 | €1,785 | -€2,215 | -55.4% |
| Cash at bank and in hand | 54/58 | €14,073 | €27,682 | +€13,609 | +96.7% |
| Total equity and liabilities | 10/49 | €60,499 | €72,272 | +€11,773 | +19.5% |
| Equity | 10/15 | €27,216 | €41,623 | +€14,407 | +52.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,216 | €36,623 | +€14,407 | +64.8% |
| Amounts payable | 17/49 | €33,282 | €30,649 | -€2,633 | -7.9% |
| Amounts payable after more than one year | 17 | €19,088 | €12,957 | -€6,132 | -32.1% |
| Financial debts | 170/4 | €19,088 | €12,957 | -€6,132 | -32.1% |
| Amounts payable within one year | 42/48 | €14,194 | €17,692 | +€3,498 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | - | €6,132 | +€6,132 | |
| Financial debts | 43 | €5,912 | - | -€5,912 | |
| Credit institutions | 430/8 | €5,912 | - | -€5,912 | |
| Trade debts | 44 | €529 | €146 | -€383 | -72.4% |
| Suppliers | 440/4 | €529 | €146 | -€383 | -72.4% |
| Taxes, remuneration and social security | 45 | €6,045 | €11,415 | +€5,370 | +88.8% |
| Taxes | 450/3 | €6,045 | €11,415 | +€5,370 | +88.8% |
| Other amounts payable | 47/48 | €1,709 | - | -€1,709 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,017 | €9,785 | +€8,768 | +862.3% |
| Other operating charges | 640/8 | €1,420 | €875 | -€545 | -38.4% |
| Gross operating margin | 9900 | €30,736 | €31,708 | +€972 | +3.2% |
| Operating profit (loss) | 9901 | €28,299 | €21,048 | -€7,251 | -25.6% |
| Financial charges | 65/66B | €279 | €1,086 | +€807 | +289.0% |
| Recurring financial charges | 65 | €279 | €1,086 | +€807 | +289.0% |
| Profit (loss) for the period before taxes | 9903 | €28,020 | €19,962 | -€8,058 | -28.8% |
| Income taxes | 67/77 | €5,804 | €5,556 | -€248 | -4.3% |
| Profit (loss) for the period | 9904 | €22,216 | €14,407 | -€7,809 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,216 | €14,407 | -€7,809 | -35.2% |
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 6 October 2026 via checked.be.