MC en C: 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 en C
Largest movements
- Tangible fixed assets -€4,771
down €4,771 (-9.2%), from €52,078 to €47,306
of which Furniture and vehicles: -€2,500
- Cash +€2,740
new in 2025: €2,740
mainly Other debts (+€13,875) and Depreciation (+€4,771)
- Other debts +€13,875
up €13,875 (+50.4%), from €27,522 to €41,397
- Profit (loss) carried forward -€11,358
down €11,358, from €7,681 to -€3,677
- Debts after one year -€3,150
down €3,150 (-27.8%), from €11,334 to €8,184
- Gross operating margin +€7,429
up €7,429 (+72.6%), from -€10,235 to -€2,806
- Other operating charges -€5,438
down €5,438 (-64.4%), from €8,438 to €3,000
- Depreciation +€3,785
up €3,785 (+384%), from €986 to €4,771
- Financial charges -€488
down €488 (-46.2%), from €1,057 to €568
- Taxes +€183
up €183 (+621%), from €29 to €213
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 | €76,099 | €74,485 | -€1,614 | -2.1% |
| Fixed assets | 21/28 | €52,278 | €47,506 | -€4,771 | -9.1% |
| Tangible fixed assets | 22/27 | €52,078 | €47,306 | -€4,771 | -9.2% |
| Land and buildings | 22 | €43,906 | €41,634 | -€2,271 | -5.2% |
| Furniture and vehicles | 24 | €8,172 | €5,672 | -€2,500 | -30.6% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €23,821 | €26,979 | +€3,157 | +13.3% |
| Amounts receivable within one year | 40/41 | €23,821 | €24,238 | +€417 | +1.7% |
| Trade receivables | 40 | €19,116 | €22,891 | +€3,775 | +19.7% |
| Other amounts receivable | 41 | €4,706 | €1,347 | -€3,358 | -71.4% |
| Cash at bank and in hand | 54/58 | - | €2,740 | +€2,740 | |
| Total equity and liabilities | 10/49 | €76,099 | €74,485 | -€1,614 | -2.1% |
| Equity | 10/15 | €26,941 | €15,583 | -€11,358 | -42.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €6,860 | €6,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,681 | -€3,677 | -€11,358 | |
| Amounts payable | 17/49 | €49,158 | €58,902 | +€9,744 | +19.8% |
| Amounts payable after more than one year | 17 | €11,334 | €8,184 | -€3,150 | -27.8% |
| Financial debts | 170/4 | €11,334 | €8,184 | -€3,150 | -27.8% |
| Amounts payable within one year | 42/48 | €30,775 | €43,668 | +€12,894 | +41.9% |
| Current portion of amounts payable after more than one year | 42 | €2,771 | €2,272 | -€499 | -18.0% |
| Financial debts | 43 | €42 | - | -€42 | |
| Credit institutions | 430/8 | €42 | - | -€42 | |
| Trade debts | 44 | €411 | - | -€411 | |
| Suppliers | 440/4 | €411 | - | -€411 | |
| Taxes, remuneration and social security | 45 | €29 | - | -€29 | |
| Taxes | 450/3 | €29 | - | -€29 | |
| Other amounts payable | 47/48 | €27,522 | €41,397 | +€13,875 | +50.4% |
| Accrued charges and deferred income | 492/3 | €7,049 | €7,049 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €986 | €4,771 | +€3,785 | +384% |
| Other operating charges | 640/8 | €8,438 | €3,000 | -€5,438 | -64.4% |
| Gross operating margin | 9900 | -€10,235 | -€2,806 | +€7,429 | +72.6% |
| Operating profit (loss) | 9901 | -€19,659 | -€10,577 | +€9,082 | +46.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,057 | €568 | -€488 | -46.2% |
| Recurring financial charges | 65 | €1,057 | €568 | -€488 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | -€20,716 | -€11,145 | +€9,570 | +46.2% |
| Income taxes | 67/77 | €29 | €213 | +€183 | +621% |
| Profit (loss) for the period | 9904 | -€20,745 | -€11,358 | +€9,387 | +45.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,745 | -€11,358 | +€9,387 | +45.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.