MCA-CORPORATE: 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.
MCA-CORPORATE
Largest movements
- Deferred charges and accrued income -€7,500
no longer reported in 2025 (was €7,500)
- Cash +€5,389
up €5,389 (+13.0%), from €41,602 to €46,991
mainly Deferred charges and accrued income (+€7,500)
- Reserves -€2,041
down €2,041 (-74.9%), from €2,726 to €686
- Gross operating margin -€1,748
down €1,748, from €397 to -€1,351
- Financial income -€330
no longer reported in 2025 (was €330)
- Other operating charges +€74
up €74 (+16.6%), from €449 to €524
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 | €49,102 | €46,991 | -€2,111 | -4.3% |
| Current assets | 29/58 | €49,102 | €46,991 | -€2,111 | -4.3% |
| Cash at bank and in hand | 54/58 | €41,602 | €46,991 | +€5,389 | +13.0% |
| Deferred charges and accrued income | 490/1 | €7,500 | - | -€7,500 | |
| Total equity and liabilities | 10/49 | €49,102 | €46,991 | -€2,111 | -4.3% |
| Equity | 10/15 | €5,726 | €3,686 | -€2,041 | -35.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €2,726 | €686 | -€2,041 | -74.9% |
| Distributable reserves | 133 | €2,726 | €686 | -€2,041 | -74.9% |
| Amounts payable | 17/49 | €43,376 | €43,306 | -€71 | -0.2% |
| Amounts payable within one year | 42/48 | €43,376 | €43,306 | -€71 | -0.2% |
| Trade debts | 44 | €276 | €206 | -€71 | -25.5% |
| Suppliers | 440/4 | €276 | €206 | -€71 | -25.5% |
| Other amounts payable | 47/48 | €43,100 | €43,100 | = | 0.0% |
| Other operating charges | 640/8 | €449 | €524 | +€74 | +16.6% |
| Gross operating margin | 9900 | €397 | -€1,351 | -€1,748 | |
| Operating profit (loss) | 9901 | -€52 | -€1,875 | -€1,823 | -3514.6% |
| Financial income | 75/76B | €330 | - | -€330 | |
| Recurring financial income | 75 | €330 | - | -€330 | |
| Financial charges | 65/66B | €153 | €166 | +€13 | +8.3% |
| Recurring financial charges | 65 | €153 | €166 | +€13 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €125 | -€2,041 | -€2,165 | |
| Profit (loss) for the period | 9904 | €125 | -€2,041 | -€2,165 | |
| Profit (loss) for the period to be appropriated | 9905 | €125 | -€2,041 | -€2,165 |
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 9 October 2026 via checked.be.