MC2-ADVICE: 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.
MC2-ADVICE
Largest movements
- Cash +€14,374
up €14,374 (+66,699%), from €22 to €14,395
mainly Investment in fixed assets (net) (+€6,079) and Receivables within one year (+€4,251)
- Tangible fixed assets -€6,079
down €6,079 (-100%), from €6,079 to €0
of which Furniture and vehicles: -€6,079
- Receivables within one year -€4,251
down €4,251 (-6.9%), from €61,413 to €57,162
- Tax, wage and social debts +€3,083
up €3,083, from €0 to €3,083
of which Taxes: +€3,083
- Trade debts +€2,911
up €2,911 (+1,203%), from €242 to €3,153
- Profit (loss) carried forward -€1,950
down €1,950 (-6.2%), from -€31,542 to -€33,492
- Gross operating margin +€4,224
up €4,224 (+85.2%), from -€4,955 to -€731
- Depreciation -€1,645
no longer reported in 2025 (was €1,645)
- Financial charges -€144
down €144 (-86.6%), from €166 to €22
- Taxes +€117
up €117 (+22.2%), from €527 to €645
- Other operating charges -€91
down €91 (-14.1%), from €643 to €552
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 | €67,513 | €71,557 | +€4,044 | +6.0% |
| Fixed assets | 21/28 | €6,079 | €0 | -€6,079 | -100% |
| Tangible fixed assets | 22/27 | €6,079 | €0 | -€6,079 | -100% |
| Furniture and vehicles | 24 | €6,079 | - | -€6,079 | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €61,434 | €71,557 | +€10,123 | +16.5% |
| Amounts receivable within one year | 40/41 | €61,413 | €57,162 | -€4,251 | -6.9% |
| Other amounts receivable | 41 | €61,413 | €57,162 | -€4,251 | -6.9% |
| Cash at bank and in hand | 54/58 | €22 | €14,395 | +€14,374 | +66,699% |
| Total equity and liabilities | 10/49 | €67,513 | €71,557 | +€4,044 | +6.0% |
| Equity | 10/15 | €67,271 | €65,321 | -€1,950 | -2.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €80,264 | €80,264 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €78,409 | €78,409 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,542 | -€33,492 | -€1,950 | -6.2% |
| Amounts payable | 17/49 | €242 | €6,236 | +€5,994 | +2,477% |
| Amounts payable within one year | 42/48 | €242 | €6,236 | +€5,994 | +2,477% |
| Trade debts | 44 | €242 | €3,153 | +€2,911 | +1,203% |
| Suppliers | 440/4 | €242 | €3,153 | +€2,911 | +1,203% |
| Taxes, remuneration and social security | 45 | €0 | €3,083 | +€3,083 | |
| Taxes | 450/3 | - | €3,083 | +€3,083 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €9,045 | +€9,045 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,645 | - | -€1,645 | |
| Other operating charges | 640/8 | €643 | €552 | -€91 | -14.1% |
| Gross operating margin | 9900 | -€4,955 | -€731 | +€4,224 | +85.2% |
| Operating profit (loss) | 9901 | -€7,243 | -€1,283 | +€5,959 | +82.3% |
| Financial charges | 65/66B | €166 | €22 | -€144 | -86.6% |
| Recurring financial charges | 65 | €166 | €22 | -€144 | -86.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,409 | -€1,305 | +€6,103 | +82.4% |
| Income taxes | 67/77 | €527 | €645 | +€117 | +22.2% |
| Profit (loss) for the period | 9904 | -€7,936 | -€1,950 | +€5,986 | +75.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,936 | -€1,950 | +€5,986 | +75.4% |
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 15 October 2026 via checked.be.