MC - CS: what changed
Two fiscal 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 - CS
Largest movements
- Receivables within one year -€132
down €132 (-44.8%), from €294 to €162
of which Other amounts receivable: -€172
- Cash +€122
up €122 (+41.2%), from €295 to €417
mainly Other debts (+€3,000) and Receivables within one year (+€132)
- Profit (loss) carried forward -€3,050
down €3,050 (-13.1%), from -€23,210 to -€26,260
- Other debts +€3,000
up €3,000 (+87.2%), from €3,440 to €6,440
- Trade debts +€39
new in 2025: €39
- Gross operating margin +€478
up €478 (+14.1%), from -€3,403 to -€2,925
- Financial charges +€100
up €100 (+400.0%), from €25 to €125
of which Non-recurring financial charges: +€100
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 | €689 | €679 | -€11 | -1.5% |
| Fixed assets | 21/28 | €100 | €100 | = | 0.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €589 | €579 | -€11 | -1.8% |
| Amounts receivable within one year | 40/41 | €294 | €162 | -€132 | -44.8% |
| Trade receivables | 40 | - | €39 | +€39 | |
| Other amounts receivable | 41 | €294 | €123 | -€172 | -58.3% |
| Cash at bank and in hand | 54/58 | €295 | €417 | +€122 | +41.2% |
| Total equity and liabilities | 10/49 | €689 | €679 | -€11 | -1.5% |
| Equity | 10/15 | -€2,750 | -€5,800 | -€3,050 | -110.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,210 | -€26,260 | -€3,050 | -13.1% |
| Amounts payable | 17/49 | €3,440 | €6,479 | +€3,039 | +88.4% |
| Amounts payable within one year | 42/48 | €3,440 | €6,479 | +€3,039 | +88.4% |
| Trade debts | 44 | - | €39 | +€39 | |
| Suppliers | 440/4 | - | €39 | +€39 | |
| Other amounts payable | 47/48 | €3,440 | €6,440 | +€3,000 | +87.2% |
| Gross operating margin | 9900 | -€3,403 | -€2,925 | +€478 | +14.1% |
| Operating profit (loss) | 9901 | -€3,403 | -€2,925 | +€478 | +14.1% |
| Financial charges | 65/66B | €25 | €125 | +€100 | +400.0% |
| Recurring financial charges | 65 | €25 | €25 | = | 0.0% |
| Non-recurring financial charges | 66B | - | €100 | +€100 | |
| Profit (loss) for the period before taxes | 9903 | -€3,428 | -€3,050 | +€378 | +11.0% |
| Profit (loss) for the period | 9904 | -€3,428 | -€3,050 | +€378 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,428 | -€3,050 | +€378 | +11.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.