M.C. BOIS CONCEPT: 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.
M.C. BOIS CONCEPT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€1,426
up €1,426 (+3.0%), from €47,933 to €49,359
- Profit (loss) carried forward -€1,383
down €1,383 (-1.7%), from -€82,974 to -€84,357
- Short-term financial debts -€43
down €43 (-0.8%), from €5,042 to €4,999
- Gross operating margin -€150
down €150 (-235%), from -€64 to -€214
- Purchases and services +€150
up €150 (+235%), from €64 to €214
- Financial charges -€18
down €18 (-1.5%), from €1,187 to €1,169
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 | €1,580 | €1,580 | -€0 | 0.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €1,486 | €1,486 | +€0 | 0.0% |
| Tangible fixed assets | 22/27 | €1,486 | €1,486 | +€0 | 0.0% |
| Plant, machinery and equipment | 23 | €1,486 | €1,486 | +€0 | 0.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €94 | €94 | -€0 | -0.3% |
| Amounts receivable within one year | 40/41 | €94 | €94 | -€0 | -0.3% |
| Trade receivables | 40 | €64 | €64 | -€0 | -0.5% |
| Other amounts receivable | 41 | €30 | €30 | +€0 | +0.1% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,580 | €1,580 | -€0 | 0.0% |
| Equity | 10/15 | -€68,974 | -€70,357 | -€1,383 | -2.0% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,974 | -€84,357 | -€1,383 | -1.7% |
| Amounts payable | 17/49 | €70,554 | €71,937 | +€1,383 | +2.0% |
| Amounts payable within one year | 42/48 | €70,554 | €71,937 | +€1,383 | +2.0% |
| Financial debts | 43 | €5,042 | €4,999 | -€43 | -0.8% |
| Credit institutions | 430/8 | €5,042 | €4,999 | -€43 | -0.8% |
| Trade debts | 44 | €17,579 | €17,579 | -€0 | 0.0% |
| Suppliers | 440/4 | €17,579 | €17,579 | -€0 | 0.0% |
| Other amounts payable | 47/48 | €47,933 | €49,359 | +€1,426 | +3.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €64 | €214 | +€150 | +235% |
| Gross operating margin | 9900 | -€64 | -€214 | -€150 | -235% |
| Operating profit (loss) | 9901 | -€64 | -€214 | -€150 | -235% |
| Financial charges | 65/66B | €1,187 | €1,169 | -€18 | -1.5% |
| Recurring financial charges | 65 | €1,187 | €1,169 | -€18 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,251 | -€1,383 | -€132 | -10.6% |
| Profit (loss) for the period | 9904 | -€1,251 | -€1,383 | -€132 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,251 | -€1,383 | -€132 | -10.6% |
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 20 October 2026 via checked.be.