MK & C°: 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.
MK & C°
Largest movements
- Tangible fixed assets -€6,487
down €6,487 (-8.7%), from €74,885 to €68,398
of which Plant, machinery and equipment: -€6,082
- Receivables within one year +€1,937
up €1,937 (+16.7%), from €11,626 to €13,563
- Cash +€1,674
up €1,674 (+598.6%), from €280 to €1,954
mainly Depreciation (+€10,677) and Tax, wage and social debts (+€923)
- Profit (loss) carried forward -€4,632
down €4,632 (-13.8%), from -€33,558 to -€38,189
- Tax, wage and social debts +€923
up €923 (+231.9%), from €398 to €1,321
- Gross operating margin +€2,710
up €2,710 (+40.0%), from €6,777 to €9,486
- Depreciation +€572
up €572 (+5.7%), from €10,104 to €10,677
- Taxes +€401
up €401 (+128.3%), from €313 to €714
- Financial charges -€265
down €265 (-33.8%), from €786 to €520
of which Non-recurring financial charges: -€244
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 | €87,387 | €83,915 | -€3,472 | -4.0% |
| Fixed assets | 21/28 | €74,885 | €68,398 | -€6,487 | -8.7% |
| Tangible fixed assets | 22/27 | €74,885 | €68,398 | -€6,487 | -8.7% |
| Land and buildings | 22 | €38,578 | €38,647 | +€69 | +0.2% |
| Plant, machinery and equipment | 23 | €33,615 | €27,533 | -€6,082 | -18.1% |
| Furniture and vehicles | 24 | €2,692 | €2,218 | -€474 | -17.6% |
| Current assets | 29/58 | €12,501 | €15,517 | +€3,016 | +24.1% |
| Amounts receivable within one year | 40/41 | €11,626 | €13,563 | +€1,937 | +16.7% |
| Trade receivables | 40 | €11,626 | €13,563 | +€1,937 | +16.7% |
| Cash at bank and in hand | 54/58 | €280 | €1,954 | +€1,674 | +598.6% |
| Deferred charges and accrued income | 490/1 | €596 | - | -€596 | |
| Total equity and liabilities | 10/49 | €87,387 | €83,915 | -€3,472 | -4.0% |
| Equity | 10/15 | €86,826 | €82,195 | -€4,632 | -5.3% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Reserves | 13 | €88,384 | €88,384 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,200 | €3,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,200 | €3,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €66,434 | €66,434 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,558 | -€38,189 | -€4,632 | -13.8% |
| Amounts payable | 17/49 | €560 | €1,720 | +€1,160 | +207.0% |
| Amounts payable within one year | 42/48 | €560 | €1,720 | +€1,160 | +207.0% |
| Trade debts | 44 | €162 | €400 | +€237 | +146.0% |
| Suppliers | 440/4 | €162 | €400 | +€237 | +146.0% |
| Taxes, remuneration and social security | 45 | €398 | €1,321 | +€923 | +231.9% |
| Taxes | 450/3 | €398 | €1,321 | +€923 | +231.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,104 | €10,677 | +€572 | +5.7% |
| Other operating charges | 640/8 | €3,728 | €3,761 | +€33 | +0.9% |
| Gross operating margin | 9900 | €6,777 | €9,486 | +€2,710 | +40.0% |
| Operating profit (loss) | 9901 | -€7,056 | -€4,951 | +€2,104 | +29.8% |
| Financial income | 75/76B | €1,615 | €1,555 | -€60 | -3.7% |
| Recurring financial income | 75 | €94 | €1,555 | +€1,461 | +1559.2% |
| Non-recurring financial income | 76B | €1,521 | €1,555 | +€34 | +2.2% |
| Financial charges | 65/66B | €786 | €520 | -€265 | -33.8% |
| Recurring financial charges | 65 | €542 | €520 | -€21 | -3.9% |
| Non-recurring financial charges | 66B | €244 | - | -€244 | |
| Profit (loss) for the period before taxes | 9903 | -€6,227 | -€3,917 | +€2,310 | +37.1% |
| Income taxes | 67/77 | €313 | €714 | +€401 | +128.3% |
| Profit (loss) for the period | 9904 | -€6,540 | -€4,632 | +€1,908 | +29.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,540 | -€4,632 | +€1,908 | +29.2% |
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.