MKCLEAN: 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.
MKCLEAN
Largest movements
- Cash -€53,934
down €53,934 (-11.2%), from €482,838 to €428,904
mainly Other debts (-€67,570) and Deferred charges and accrued income (-€46,700)
- Deferred charges and accrued income +€46,700
up €46,700 (+9.7%), from €481,252 to €527,952
- Other debts -€67,570
down €67,570 (-61.7%), from €109,548 to €41,978
- Profit (loss) carried forward +€27,549
up €27,549 (+38.3%), from €71,909 to €99,458
- Short-term financial debts +€18,385
up €18,385 (+21.0%), from €87,521 to €105,906
- Tax, wage and social debts +€13,640
up €13,640 (+2.0%), from €695,954 to €709,594
of which Remuneration and social security: +€13,885
- Gross operating margin -€112,067
down €112,067 (-2.4%), from €4.7m to €4.6m
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 | €981,629 | €970,045 | -€11,583 | -1.2% |
| Fixed assets | 21/28 | €5,681 | €6,661 | +€980 | +17.3% |
| Tangible fixed assets | 22/27 | €3,431 | €4,411 | +€980 | +28.6% |
| Furniture and vehicles | 24 | €1,740 | €2,913 | +€1,174 | +67.5% |
| Other tangible fixed assets | 26 | €1,691 | €1,498 | -€193 | -11.4% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €975,948 | €963,384 | -€12,564 | -1.3% |
| Amounts receivable within one year | 40/41 | €11,857 | €6,527 | -€5,330 | -45.0% |
| Trade receivables | 40 | €2,167 | €2,305 | +€138 | +6.4% |
| Other amounts receivable | 41 | €9,690 | €4,222 | -€5,468 | -56.4% |
| Cash at bank and in hand | 54/58 | €482,838 | €428,904 | -€53,934 | -11.2% |
| Deferred charges and accrued income | 490/1 | €481,252 | €527,952 | +€46,700 | +9.7% |
| Total equity and liabilities | 10/49 | €981,629 | €970,045 | -€11,583 | -1.2% |
| Equity | 10/15 | €79,969 | €107,518 | +€27,549 | +34.4% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,909 | €99,458 | +€27,549 | +38.3% |
| Amounts payable | 17/49 | €901,660 | €862,527 | -€39,132 | -4.3% |
| Amounts payable within one year | 42/48 | €901,660 | €862,527 | -€39,132 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €87,521 | €105,906 | +€18,385 | +21.0% |
| Credit institutions | 430/8 | €87,521 | €105,906 | +€18,385 | +21.0% |
| Trade debts | 44 | €8,636 | €5,048 | -€3,587 | -41.5% |
| Suppliers | 440/4 | €8,636 | €5,048 | -€3,587 | -41.5% |
| Taxes, remuneration and social security | 45 | €695,954 | €709,594 | +€13,640 | +2.0% |
| Taxes | 450/3 | €45,592 | €45,346 | -€245 | -0.5% |
| Remuneration and social security | 454/9 | €650,363 | €664,248 | +€13,885 | +2.1% |
| Other amounts payable | 47/48 | €109,548 | €41,978 | -€67,570 | -61.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €97 | €0 | -€97 | -100.0% |
| Remuneration, social security and pensions | 62 | €4,545,117 | €4,514,568 | -€30,549 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,012 | €1,926 | -€3,087 | -61.6% |
| Other operating charges | 640/8 | €1,274 | €1,235 | -€40 | -3.1% |
| Non-recurring operating charges | 66A | €100 | €270 | +€170 | +170.0% |
| Gross operating margin | 9900 | €4,720,861 | €4,608,795 | -€112,067 | -2.4% |
| Operating profit (loss) | 9901 | €169,358 | €90,796 | -€78,562 | -46.4% |
| Financial income | 75/76B | €34 | €0 | -€34 | -99.9% |
| Recurring financial income | 75 | €34 | €0 | -€34 | -99.9% |
| Financial charges | 65/66B | €7,664 | €7,543 | -€121 | -1.6% |
| Recurring financial charges | 65 | €7,664 | €7,543 | -€121 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €161,728 | €83,254 | -€78,474 | -48.5% |
| Income taxes | 67/77 | €38,747 | €21,005 | -€17,742 | -45.8% |
| Profit (loss) for the period | 9904 | €122,981 | €62,249 | -€60,733 | -49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €122,981 | €62,249 | -€60,733 | -49.4% |
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 1 October 2026 via checked.be.