M.C.P.: 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.P.
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€137
down €137 (-0.3%), from -€47,946 to -€48,082
- Trade debts +€85
up €85 (+241.1%), from €35 to €120
- Short-term financial debts +€49
up €49 (+1960.0%), from €3 to €52
- Other debts +€3
up €3 (0.0%), from €26,512 to €26,514
- Gross operating margin +€10,162
up €10,162 (+100.0%), from -€10,167 to -€5
- Other operating charges -€1,564
down €1,564 (-94.8%), from €1,650 to €85
- Financial charges -€113
down €113 (-70.7%), from €159 to €47
- Financial income -€102
no longer reported in 2024 (was €102)
of which Non-recurring financial income: -€102
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Equity | 10/15 | -€27,541 | -€27,677 | -€137 | -0.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | €18,550 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,946 | -€48,082 | -€137 | -0.3% |
| Amounts payable | 17/49 | €27,541 | €27,677 | +€137 | +0.5% |
| Amounts payable within one year | 42/48 | €27,541 | €27,677 | +€137 | +0.5% |
| Financial debts | 43 | €3 | €52 | +€49 | +1960.0% |
| Credit institutions | 430/8 | €3 | €52 | +€49 | +1960.0% |
| Trade debts | 44 | €35 | €120 | +€85 | +241.1% |
| Suppliers | 440/4 | €35 | €120 | +€85 | +241.1% |
| Taxes, remuneration and social security | 45 | €991 | €991 | = | 0.0% |
| Taxes | 450/3 | €991 | €991 | = | 0.0% |
| Other amounts payable | 47/48 | €26,512 | €26,514 | +€3 | 0.0% |
| Non-recurring operating income | 76A | €7,712 | - | -€7,712 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14 | - | -€14 | |
| Other operating charges | 640/8 | €1,650 | €85 | -€1,564 | -94.8% |
| Gross operating margin | 9900 | -€10,167 | -€5 | +€10,162 | +100.0% |
| Operating profit (loss) | 9901 | -€11,831 | -€90 | +€11,741 | +99.2% |
| Financial income | 75/76B | €102 | - | -€102 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Non-recurring financial income | 76B | €102 | - | -€102 | |
| Financial charges | 65/66B | €159 | €47 | -€113 | -70.7% |
| Recurring financial charges | 65 | €159 | €47 | -€113 | -70.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,888 | -€137 | +€11,752 | +98.9% |
| Profit (loss) for the period | 9904 | -€11,888 | -€137 | +€11,752 | +98.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,888 | -€137 | +€11,752 | +98.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.