M.C.T. EVENTS: 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.T. EVENTS
Largest movements
- Tangible fixed assets -€17,801
down €17,801 (-33.8%), from €52,706 to €34,906
- Receivables within one year +€3,833
up €3,833 (+65.2%), from €5,875 to €9,709
of which Trade receivables: +€3,042
- Debts after one year -€10,395
down €10,395 (-46.8%), from €22,190 to €11,795
- Tax, wage and social debts -€2,094
down €2,094 (-72.5%), from €2,891 to €796
- Profit (loss) carried forward -€1,614
down €1,614 (-82.1%), from €1,965 to €351
- Gross operating margin -€5,754
down €5,754 (-23.2%), from €24,801 to €19,047
- Taxes -€1,062
down €1,062 (-77.5%), from €1,371 to €309
- Financial charges -€448
down €448 (-24.7%), from €1,815 to €1,367
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 | €75,599 | €61,307 | -€14,292 | -18.9% |
| Fixed assets | 21/28 | €52,706 | €34,906 | -€17,801 | -33.8% |
| Tangible fixed assets | 22/27 | €52,706 | €34,906 | -€17,801 | -33.8% |
| Furniture and vehicles | 24 | €52,706 | €34,906 | -€17,801 | -33.8% |
| Current assets | 29/58 | €22,892 | €26,401 | +€3,509 | +15.3% |
| Amounts receivable within one year | 40/41 | €5,875 | €9,709 | +€3,833 | +65.2% |
| Trade receivables | 40 | €4,246 | €7,288 | +€3,042 | +71.6% |
| Other amounts receivable | 41 | €1,630 | €2,421 | +€792 | +48.6% |
| Cash at bank and in hand | 54/58 | €16,773 | €16,220 | -€553 | -3.3% |
| Deferred charges and accrued income | 490/1 | €244 | €472 | +€228 | +93.6% |
| Total equity and liabilities | 10/49 | €75,599 | €61,307 | -€14,292 | -18.9% |
| Equity | 10/15 | €31,227 | €29,613 | -€1,614 | -5.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €26,262 | €26,262 | = | 0.0% |
| Distributable reserves | 133 | €26,262 | €26,262 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,965 | €351 | -€1,614 | -82.1% |
| Amounts payable | 17/49 | €44,372 | €31,694 | -€12,677 | -28.6% |
| Amounts payable after more than one year | 17 | €22,190 | €11,795 | -€10,395 | -46.8% |
| Financial debts | 170/4 | €22,190 | €11,795 | -€10,395 | -46.8% |
| Amounts payable within one year | 42/48 | €22,181 | €19,899 | -€2,282 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €9,944 | €10,395 | +€452 | +4.5% |
| Trade debts | 44 | €2,360 | €2,435 | +€75 | +3.2% |
| Suppliers | 440/4 | €2,360 | €2,435 | +€75 | +3.2% |
| Taxes, remuneration and social security | 45 | €2,891 | €796 | -€2,094 | -72.5% |
| Taxes | 450/3 | €2,891 | €796 | -€2,094 | -72.5% |
| Other amounts payable | 47/48 | €6,987 | €6,272 | -€714 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,871 | €17,801 | -€70 | -0.4% |
| Other operating charges | 640/8 | €947 | €1,185 | +€238 | +25.2% |
| Gross operating margin | 9900 | €24,801 | €19,047 | -€5,754 | -23.2% |
| Operating profit (loss) | 9901 | €5,983 | €61 | -€5,922 | -99.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,815 | €1,367 | -€448 | -24.7% |
| Recurring financial charges | 65 | €1,815 | €1,367 | -€448 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €4,169 | -€1,306 | -€5,475 | |
| Income taxes | 67/77 | €1,371 | €309 | -€1,062 | -77.5% |
| Profit (loss) for the period | 9904 | €2,798 | -€1,614 | -€4,413 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,798 | -€1,614 | -€4,413 |
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 30 October 2026 via checked.be.