MC BOSS: 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.
MC BOSS
Largest movements
- Cash -€21,151
down €21,151 (-26.4%), from €80,137 to €58,986
mainly Contributions, distributions and other (-€59,650) and Debts after one year (-€31,232)
- Tangible fixed assets -€14,592
down €14,592 (-3.2%), from €460,321 to €445,730
- Profit (loss) carried forward -€36,244
down €36,244 (-100.0%), from €36,244 to €0
- Other debts +€32,325
up €32,325 (+118.3%), from €27,325 to €59,650
- Debts after one year -€31,232
down €31,232 (-9.2%), from €338,341 to €307,109
- Financial charges -€2,465
down €2,465 (-39.9%), from €6,169 to €3,705
- Gross operating margin -€1,034
down €1,034 (-2.0%), from €52,269 to €51,235
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.
Cash bridge derived
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 | €540,567 | €504,830 | -€35,737 | -6.6% |
| Fixed assets | 21/28 | €460,321 | €445,730 | -€14,592 | -3.2% |
| Tangible fixed assets | 22/27 | €460,321 | €445,730 | -€14,592 | -3.2% |
| Land and buildings | 22 | €460,321 | €445,730 | -€14,592 | -3.2% |
| Current assets | 29/58 | €80,246 | €59,100 | -€21,146 | -26.4% |
| Cash at bank and in hand | 54/58 | €80,137 | €58,986 | -€21,151 | -26.4% |
| Deferred charges and accrued income | 490/1 | €109 | €114 | +€5 | +4.7% |
| Total equity and liabilities | 10/49 | €540,567 | €504,830 | -€35,737 | -6.6% |
| Equity | 10/15 | €136,244 | €100,000 | -€36,244 | -26.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,244 | €0 | -€36,244 | -100.0% |
| Amounts payable | 17/49 | €404,323 | €404,830 | +€507 | +0.1% |
| Amounts payable after more than one year | 17 | €338,341 | €307,109 | -€31,232 | -9.2% |
| Financial debts | 170/4 | €338,341 | €307,109 | -€31,232 | -9.2% |
| Amounts payable within one year | 42/48 | €63,833 | €97,721 | +€33,888 | +53.1% |
| Current portion of amounts payable after more than one year | 42 | €30,920 | €31,232 | +€312 | +1.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €5,588 | €6,839 | +€1,251 | +22.4% |
| Taxes | 450/3 | €5,588 | €6,839 | +€1,251 | +22.4% |
| Other amounts payable | 47/48 | €27,325 | €59,650 | +€32,325 | +118.3% |
| Accrued charges and deferred income | 492/3 | €2,149 | €0 | -€2,149 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,592 | €14,592 | = | 0.0% |
| Other operating charges | 640/8 | €3,570 | €3,682 | +€112 | +3.1% |
| Gross operating margin | 9900 | €52,269 | €51,235 | -€1,034 | -2.0% |
| Operating profit (loss) | 9901 | €34,107 | €32,962 | -€1,146 | -3.4% |
| Financial charges | 65/66B | €6,169 | €3,705 | -€2,465 | -39.9% |
| Recurring financial charges | 65 | €6,169 | €3,705 | -€2,465 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €27,938 | €29,257 | +€1,319 | +4.7% |
| Income taxes | 67/77 | €5,588 | €5,851 | +€264 | +4.7% |
| Profit (loss) for the period | 9904 | €22,350 | €23,406 | +€1,055 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,350 | €23,406 | +€1,055 | +4.7% |
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 11 October 2026 via checked.be.