CABINET COMPTABLE MC: 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.
CABINET COMPTABLE MC
Largest movements
- Cash -€15,745
down €15,745 (-39.9%), from €39,477 to €23,732
mainly Contributions, distributions and other (-€30,000) and Tax, wage and social debts (-€12,133)
- Intangible fixed assets -€3,339
down €3,339 (-52.6%), from €6,343 to €3,003
- Deferred charges and accrued income +€3,339
up €3,339 (+77.8%), from €4,289 to €7,628
- Receivables within one year +€1,386
up €1,386 (+2.5%), from €55,173 to €56,559
of which Other amounts receivable: +€8,200
- Tangible fixed assets -€1,336
down €1,336 (-17.2%), from €7,786 to €6,450
of which Furniture and vehicles: -€769
- Reserves -€30,000
down €30,000 (-94.2%), from €31,860 to €1,860
- Other debts +€28,286
up €28,286 (+6,009%), from €471 to €28,757
- Tax, wage and social debts -€12,133
down €12,133 (-56.5%), from €21,460 to €9,327
of which Taxes: -€8,026
- Trade debts -€2,002
down €2,002 (-44.6%), from €4,492 to €2,490
- Staff costs +€10,170
up €10,170 (+31.8%), from €31,992 to €42,163
- Gross operating margin +€7,938
up €7,938 (+17.5%), from €45,291 to €53,228
- Other operating charges +€706
up €706 (+48.2%), from €1,464 to €2,170
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 | €116,328 | €100,633 | -€15,695 | -13.5% |
| Fixed assets | 21/28 | €17,388 | €12,713 | -€4,675 | -26.9% |
| Intangible fixed assets | 21 | €6,343 | €3,003 | -€3,339 | -52.6% |
| Tangible fixed assets | 22/27 | €7,786 | €6,450 | -€1,336 | -17.2% |
| Plant, machinery and equipment | 23 | €2,575 | €2,008 | -€567 | -22.0% |
| Furniture and vehicles | 24 | €5,210 | €4,441 | -€769 | -14.8% |
| Financial fixed assets | 28 | €3,260 | €3,260 | = | 0.0% |
| Current assets | 29/58 | €98,939 | €87,920 | -€11,020 | -11.1% |
| Amounts receivable within one year | 40/41 | €55,173 | €56,559 | +€1,386 | +2.5% |
| Trade receivables | 40 | €45,983 | €39,169 | -€6,814 | -14.8% |
| Other amounts receivable | 41 | €9,190 | €17,390 | +€8,200 | +89.2% |
| Cash at bank and in hand | 54/58 | €39,477 | €23,732 | -€15,745 | -39.9% |
| Deferred charges and accrued income | 490/1 | €4,289 | €7,628 | +€3,339 | +77.8% |
| Total equity and liabilities | 10/49 | €116,328 | €100,633 | -€15,695 | -13.5% |
| Equity | 10/15 | €89,905 | €60,059 | -€29,846 | -33.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,860 | €1,860 | -€30,000 | -94.2% |
| Distributable reserves | 133 | €31,860 | €1,860 | -€30,000 | -94.2% |
| Profit (loss) carried forward | 14 | €39,445 | €39,599 | +€154 | +0.4% |
| Amounts payable | 17/49 | €26,423 | €40,574 | +€14,151 | +53.6% |
| Amounts payable within one year | 42/48 | €26,423 | €40,574 | +€14,151 | +53.6% |
| Trade debts | 44 | €4,492 | €2,490 | -€2,002 | -44.6% |
| Suppliers | 440/4 | €4,492 | €2,490 | -€2,002 | -44.6% |
| Taxes, remuneration and social security | 45 | €21,460 | €9,327 | -€12,133 | -56.5% |
| Taxes | 450/3 | €12,531 | €4,505 | -€8,026 | -64.1% |
| Remuneration and social security | 454/9 | €8,929 | €4,822 | -€4,107 | -46.0% |
| Other amounts payable | 47/48 | €471 | €28,757 | +€28,286 | +6,009% |
| Remuneration, social security and pensions | 62 | €31,992 | €42,163 | +€10,170 | +31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,438 | €6,731 | +€293 | +4.6% |
| Other operating charges | 640/8 | €1,464 | €2,170 | +€706 | +48.2% |
| Gross operating margin | 9900 | €45,291 | €53,228 | +€7,938 | +17.5% |
| Operating profit (loss) | 9901 | €5,396 | €2,164 | -€3,232 | -59.9% |
| Financial income | 75/76B | €110 | €114 | +€3 | +3.1% |
| Recurring financial income | 75 | €110 | €114 | +€3 | +3.1% |
| Financial charges | 65/66B | €375 | €431 | +€56 | +15.0% |
| Recurring financial charges | 65 | €375 | €431 | +€56 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €5,131 | €1,847 | -€3,284 | -64.0% |
| Income taxes | 67/77 | €2,109 | €1,693 | -€416 | -19.7% |
| Profit (loss) for the period | 9904 | €3,022 | €154 | -€2,868 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,022 | €154 | -€2,868 | -94.9% |
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 24 October 2026 via checked.be.