MCCA: 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.
MCCA
Largest movements
- Cash -€3,627
down €3,627 (-79.9%), from €4,537 to €910
mainly Contributions, distributions and other (-€80,000) and Debts after one year (-€50,000)
- Deferred charges and accrued income +€2,386
up €2,386 (+184%), from €1,296 to €3,682
- Receivables within one year +€1,631
up €1,631 (+9.6%), from €17,015 to €18,646
- Other debts +€65,125
up €65,125 (+951%), from €6,845 to €71,970
- Debts after one year -€50,000
no longer reported in 2025 (was €50,000)
- Profit (loss) carried forward -€29,785
down €29,785 (-44.0%), from €67,751 to €37,966
- Tax, wage and social debts +€18,263
up €18,263 (+141%), from €12,966 to €31,228
of which Taxes: +€16,807
- Current portion of long-term debt -€8,826
down €8,826 (-77.7%), from €11,354 to €2,528
- Gross operating margin +€48,774
up €48,774 (+84.4%), from €57,773 to €106,547
- Taxes +€12,259
up €12,259 (+139%), from €8,809 to €21,068
- Staff costs +€4,604
up €4,604 (+17.5%), from €26,362 to €30,967
- Financial charges -€1,273
down €1,273 (-41.7%), from €3,054 to €1,781
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 | €157,335 | €157,174 | -€162 | -0.1% |
| Fixed assets | 21/28 | €134,488 | €133,936 | -€552 | -0.4% |
| Tangible fixed assets | 22/27 | €8,914 | €8,362 | -€552 | -6.2% |
| Plant, machinery and equipment | 23 | €1,065 | €630 | -€435 | -40.8% |
| Furniture and vehicles | 24 | €1,578 | €1,047 | -€531 | -33.7% |
| Other tangible fixed assets | 26 | €6,271 | €6,686 | +€414 | +6.6% |
| Financial fixed assets | 28 | €125,574 | €125,574 | = | 0.0% |
| Current assets | 29/58 | €22,847 | €23,238 | +€391 | +1.7% |
| Amounts receivable within one year | 40/41 | €17,015 | €18,646 | +€1,631 | +9.6% |
| Trade receivables | 40 | €17,015 | €18,646 | +€1,631 | +9.6% |
| Cash at bank and in hand | 54/58 | €4,537 | €910 | -€3,627 | -79.9% |
| Deferred charges and accrued income | 490/1 | €1,296 | €3,682 | +€2,386 | +184% |
| Total equity and liabilities | 10/49 | €157,335 | €157,174 | -€162 | -0.1% |
| Equity | 10/15 | €70,751 | €40,966 | -€29,785 | -42.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,751 | €37,966 | -€29,785 | -44.0% |
| Amounts payable | 17/49 | €86,584 | €116,208 | +€29,623 | +34.2% |
| Amounts payable after more than one year | 17 | €50,000 | - | -€50,000 | |
| Financial debts | 170/4 | €50,000 | - | -€50,000 | |
| Amounts payable within one year | 42/48 | €36,584 | €116,208 | +€79,623 | +218% |
| Current portion of amounts payable after more than one year | 42 | €11,354 | €2,528 | -€8,826 | -77.7% |
| Trade debts | 44 | €5,420 | €9,523 | +€4,103 | +75.7% |
| Suppliers | 440/4 | €5,420 | €9,523 | +€4,103 | +75.7% |
| Advances received on contracts in progress | 46 | - | €959 | +€959 | |
| Taxes, remuneration and social security | 45 | €12,966 | €31,228 | +€18,263 | +141% |
| Taxes | 450/3 | €4,596 | €21,403 | +€16,807 | +366% |
| Remuneration and social security | 454/9 | €8,370 | €9,825 | +€1,455 | +17.4% |
| Other amounts payable | 47/48 | €6,845 | €71,970 | +€65,125 | +951% |
| Remuneration, social security and pensions | 62 | €26,362 | €30,967 | +€4,604 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,393 | €1,992 | +€599 | +43.0% |
| Other operating charges | 640/8 | €422 | €891 | +€469 | +111% |
| Gross operating margin | 9900 | €57,773 | €106,547 | +€48,774 | +84.4% |
| Operating profit (loss) | 9901 | €29,595 | €72,697 | +€43,102 | +146% |
| Financial income | 75/76B | €456 | €367 | -€89 | -19.6% |
| Recurring financial income | 75 | €456 | €367 | -€89 | -19.6% |
| Financial charges | 65/66B | €3,054 | €1,781 | -€1,273 | -41.7% |
| Recurring financial charges | 65 | €3,054 | €1,781 | -€1,273 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €26,997 | €71,283 | +€44,285 | +164% |
| Income taxes | 67/77 | €8,809 | €21,068 | +€12,259 | +139% |
| Profit (loss) for the period | 9904 | €18,188 | €50,215 | +€32,027 | +176% |
| Profit (loss) for the period to be appropriated | 9905 | €18,188 | €50,215 | +€32,027 | +176% |
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.