MC DRIVER: 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 DRIVER
Largest movements
- Tangible fixed assets -€1,255
down €1,255 (-7.0%), from €17,972 to €16,717
- Other debts +€2,454
up €2,454 (+15.5%), from €15,846 to €18,300
- Short-term financial debts -€1,843
no longer reported in 2025 (was €1,843)
- Profit (loss) carried forward -€1,230
down €1,230 (-36.2%), from -€3,394 to -€4,624
- Trade debts -€377
down €377 (-37.3%), from €1,010 to €633
- Accrued charges and deferred income -€221
down €221 (-76.7%), from €288 to €67
- Turnover -€43,530
down €43,530 (-88.9%), from €48,966 to €5,436
- Purchases and services -€40,484
down €40,484 (-88.3%), from €45,835 to €5,351
- Depreciation -€3,773
down €3,773 (-75.0%), from €5,028 to €1,255
- Gross operating margin -€3,046
down €3,046 (-97.3%), from €3,131 to €85
- Other operating charges -€1,190
down €1,190 (-95.2%), from €1,250 to €60
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,093 | €16,876 | -€1,217 | -6.7% |
| Fixed assets | 21/28 | €17,972 | €16,717 | -€1,255 | -7.0% |
| Tangible fixed assets | 22/27 | €17,972 | €16,717 | -€1,255 | -7.0% |
| Furniture and vehicles | 24 | €17,972 | €16,717 | -€1,255 | -7.0% |
| Current assets | 29/58 | €121 | €159 | +€38 | +31.4% |
| Amounts receivable within one year | 40/41 | €121 | €159 | +€38 | +31.4% |
| Other amounts receivable | 41 | €121 | €159 | +€38 | +31.4% |
| Total equity and liabilities | 10/49 | €18,093 | €16,876 | -€1,217 | -6.7% |
| Equity | 10/15 | -€894 | -€2,124 | -€1,230 | -137.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,394 | -€4,624 | -€1,230 | -36.2% |
| Amounts payable | 17/49 | €18,987 | €19,000 | +€13 | +0.1% |
| Amounts payable within one year | 42/48 | €18,699 | €18,933 | +€234 | +1.3% |
| Financial debts | 43 | €1,843 | - | -€1,843 | |
| Credit institutions | 430/8 | €1,843 | - | -€1,843 | |
| Trade debts | 44 | €1,010 | €633 | -€377 | -37.3% |
| Suppliers | 440/4 | €1,010 | €633 | -€377 | -37.3% |
| Other amounts payable | 47/48 | €15,846 | €18,300 | +€2,454 | +15.5% |
| Accrued charges and deferred income | 492/3 | €288 | €67 | -€221 | -76.7% |
| Turnover | 70 | €48,966 | €5,436 | -€43,530 | -88.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €45,835 | €5,351 | -€40,484 | -88.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,028 | €1,255 | -€3,773 | -75.0% |
| Other operating charges | 640/8 | €1,250 | €60 | -€1,190 | -95.2% |
| Gross operating margin | 9900 | €3,131 | €85 | -€3,046 | -97.3% |
| Operating profit (loss) | 9901 | -€3,147 | -€1,230 | +€1,917 | +60.9% |
| Financial charges | 65/66B | €247 | - | -€247 | |
| Recurring financial charges | 65 | €247 | - | -€247 | |
| Profit (loss) for the period before taxes | 9903 | -€3,394 | -€1,230 | +€2,164 | +63.8% |
| Profit (loss) for the period | 9904 | -€3,394 | -€1,230 | +€2,164 | +63.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,394 | -€1,230 | +€2,164 | +63.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.