M.C.S.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.S.P.
Largest movements
- Receivables within one year +€3,053
up €3,053 (+8.4%), from €36,251 to €39,304
- Cash +€924
up €924 (+73.8%), from €1,253 to €2,177
mainly Net result for the year (+€3,634) and Tax, wage and social debts (+€211)
- Profit (loss) carried forward +€3,634
up €3,634 (+19.0%), from €19,140 to €22,774
- Other operating charges -€790
down €790 (-61.8%), from €1,278 to €487
- Gross operating margin -€349
down €349 (-13.3%), from €2,629 to €2,280
- Financial income -€144
down €144 (-4.3%), from €3,329 to €3,185
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 | €37,769 | €41,614 | +€3,845 | +10.2% |
| Fixed assets | 21/28 | €266 | €133 | -€133 | -50.0% |
| Tangible fixed assets | 22/27 | €266 | €133 | -€133 | -50.0% |
| Furniture and vehicles | 24 | €266 | €133 | -€133 | -50.0% |
| Current assets | 29/58 | €37,503 | €41,481 | +€3,978 | +10.6% |
| Amounts receivable within one year | 40/41 | €36,251 | €39,304 | +€3,053 | +8.4% |
| Other amounts receivable | 41 | €36,251 | €39,304 | +€3,053 | +8.4% |
| Cash at bank and in hand | 54/58 | €1,253 | €2,177 | +€924 | +73.8% |
| Total equity and liabilities | 10/49 | €37,769 | €41,614 | +€3,845 | +10.2% |
| Equity | 10/15 | €37,732 | €41,366 | +€3,634 | +9.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,140 | €22,774 | +€3,634 | +19.0% |
| Amounts payable | 17/49 | €37 | €248 | +€211 | +568% |
| Amounts payable within one year | 42/48 | €37 | €248 | +€211 | +568% |
| Taxes, remuneration and social security | 45 | €37 | €248 | +€211 | +568% |
| Taxes | 450/3 | €37 | €248 | +€211 | +568% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133 | €133 | = | 0.0% |
| Other operating charges | 640/8 | €1,278 | €487 | -€790 | -61.8% |
| Gross operating margin | 9900 | €2,629 | €2,280 | -€349 | -13.3% |
| Operating profit (loss) | 9901 | €1,219 | €1,660 | +€441 | +36.2% |
| Financial income | 75/76B | €3,329 | €3,185 | -€144 | -4.3% |
| Recurring financial income | 75 | €3,329 | €3,185 | -€144 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €4,548 | €4,845 | +€297 | +6.5% |
| Income taxes | 67/77 | €1,194 | €1,211 | +€17 | +1.4% |
| Profit (loss) for the period | 9904 | €3,354 | €3,634 | +€280 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,354 | €3,634 | +€280 | +8.3% |
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 23 October 2026 via checked.be.