MC DOS: 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 DOS
Largest movements
- Tangible fixed assets +€46,672
up €46,672 (+568.6%), from €8,208 to €54,879
- Receivables within one year +€33,280
new in 2025: €33,280
- Current investments +€15,000
up €15,000 (+34.1%), from €44,000 to €59,000
- Deferred charges and accrued income -€14,468
down €14,468 (-74.7%), from €19,378 to €4,911
- Cash -€2,773
down €2,773 (-4.5%), from €61,089 to €58,317
mainly Investment in fixed assets (net) (-€49,607) and Receivables within one year (-€33,280)
- Reserves +€103,381
up €103,381 (+106.4%), from €97,192 to €200,573
- Tax, wage and social debts -€21,012
down €21,012 (-73.7%), from €28,512 to €7,500
of which Taxes: -€21,030
- Other debts -€4,759
no longer reported in 2025 (was €4,759)
- Taxes -€4,410
down €4,410 (-11.0%), from €40,014 to €35,604
- Gross operating margin -€2,486
down €2,486 (-1.7%), from €142,317 to €139,831
- Depreciation -€2,175
down €2,175 (-42.6%), from €5,110 to €2,935
- Financial income +€2,144
new in 2025: €2,144
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 | €132,675 | €210,387 | +€77,711 | +58.6% |
| Fixed assets | 21/28 | €8,208 | €54,879 | +€46,672 | +568.6% |
| Tangible fixed assets | 22/27 | €8,208 | €54,879 | +€46,672 | +568.6% |
| Furniture and vehicles | 24 | €8,208 | €54,879 | +€46,672 | +568.6% |
| Current assets | 29/58 | €124,468 | €155,507 | +€31,040 | +24.9% |
| Amounts receivable within one year | 40/41 | - | €33,280 | +€33,280 | |
| Other amounts receivable | 41 | - | €33,280 | +€33,280 | |
| Current investments | 50/53 | €44,000 | €59,000 | +€15,000 | +34.1% |
| Cash at bank and in hand | 54/58 | €61,089 | €58,317 | -€2,773 | -4.5% |
| Deferred charges and accrued income | 490/1 | €19,378 | €4,911 | -€14,468 | -74.7% |
| Total equity and liabilities | 10/49 | €132,675 | €210,387 | +€77,711 | +58.6% |
| Equity | 10/15 | €98,192 | €201,573 | +€103,381 | +105.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €97,192 | €200,573 | +€103,381 | +106.4% |
| Distributable reserves | 133 | €97,192 | €200,573 | +€103,381 | +106.4% |
| Amounts payable | 17/49 | €34,483 | €8,814 | -€25,669 | -74.4% |
| Amounts payable within one year | 42/48 | €34,483 | €8,717 | -€25,766 | -74.7% |
| Trade debts | 44 | €1,212 | €1,217 | +€5 | +0.4% |
| Suppliers | 440/4 | €1,212 | €1,217 | +€5 | +0.4% |
| Taxes, remuneration and social security | 45 | €28,512 | €7,500 | -€21,012 | -73.7% |
| Taxes | 450/3 | €26,514 | €5,484 | -€21,030 | -79.3% |
| Remuneration and social security | 454/9 | €1,998 | €2,016 | +€18 | +0.9% |
| Other amounts payable | 47/48 | €4,759 | - | -€4,759 | |
| Accrued charges and deferred income | 492/3 | - | €97 | +€97 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,110 | €2,935 | -€2,175 | -42.6% |
| Gross operating margin | 9900 | €142,317 | €139,831 | -€2,486 | -1.7% |
| Operating profit (loss) | 9901 | €137,206 | €136,895 | -€311 | -0.2% |
| Financial income | 75/76B | - | €2,144 | +€2,144 | |
| Recurring financial income | 75 | - | €2,144 | +€2,144 | |
| Financial charges | 65/66B | - | €55 | +€55 | |
| Recurring financial charges | 65 | - | €55 | +€55 | |
| Profit (loss) for the period before taxes | 9903 | €137,206 | €138,985 | +€1,778 | +1.3% |
| Income taxes | 67/77 | €40,014 | €35,604 | -€4,410 | -11.0% |
| Profit (loss) for the period | 9904 | €97,192 | €103,381 | +€6,188 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €97,192 | €103,381 | +€6,188 | +6.4% |
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 29 September 2026 via checked.be.