MCCL CONCEPT: 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.
MCCL CONCEPT
Largest movements
- Cash +€12,089
up €12,089 (+140.8%), from €8,583 to €20,672
mainly Depreciation (+€30,120) and Net result for the year (+€12,123)
- Current portion of long-term debt -€11,269
down €11,269 (-74.2%), from €15,197 to €3,928
- Other debts +€11,106
up €11,106 (+1.8%), from €608,669 to €619,775
- Profit (loss) carried forward +€10,263
up €10,263, from -€7,646 to €2,617
- Gross operating margin +€7,821
up €7,821 (+19.7%), from €39,649 to €47,470
- Depreciation -€7,423
down €7,423 (-19.8%), from €37,543 to €30,120
- Financial income -€605
no longer reported in 2025 (was €605)
of which Financial income: -€605
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 | €639,266 | €648,770 | +€9,504 | +1.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €626,363 | €623,754 | -€2,609 | -0.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €626,113 | €623,504 | -€2,609 | -0.4% |
| Land and buildings | 22 | €498,155 | €476,671 | -€21,484 | -4.3% |
| Plant, machinery and equipment | 23 | €19,234 | €14,984 | -€4,249 | -22.1% |
| Furniture and vehicles | 24 | €5,515 | €5,875 | +€360 | +6.5% |
| Assets under construction and advance payments | 27 | €103,210 | €125,974 | +€22,764 | +22.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €12,903 | €25,016 | +€12,113 | +93.9% |
| Stocks and contracts in progress | 3 | €625 | €275 | -€350 | -56.0% |
| Stocks | 30/36 | €625 | €275 | -€350 | -56.0% |
| Amounts receivable within one year | 40/41 | €1,939 | €3,719 | +€1,780 | +91.8% |
| Trade receivables | 40 | €1,856 | €3,719 | +€1,862 | +100.3% |
| Other amounts receivable | 41 | €83 | - | -€83 | |
| Cash at bank and in hand | 54/58 | €8,583 | €20,672 | +€12,089 | +140.8% |
| Deferred charges and accrued income | 490/1 | €1,755 | €350 | -€1,406 | -80.1% |
| Total equity and liabilities | 10/49 | €639,266 | €648,770 | +€9,504 | +1.5% |
| Equity | 10/15 | €10,954 | €23,077 | +€12,123 | +110.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€7,646 | €2,617 | +€10,263 | |
| Amounts payable | 17/49 | €628,312 | €625,693 | -€2,619 | -0.4% |
| Amounts payable after more than one year | 17 | €3,928 | - | -€3,928 | |
| Financial debts | 170/4 | €3,928 | - | -€3,928 | |
| Amounts payable within one year | 42/48 | €624,384 | €625,161 | +€777 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €15,197 | €3,928 | -€11,269 | -74.2% |
| Trade debts | 44 | €517 | €229 | -€288 | -55.8% |
| Suppliers | 440/4 | €517 | €229 | -€288 | -55.8% |
| Taxes, remuneration and social security | 45 | - | €1,228 | +€1,228 | |
| Taxes | 450/3 | - | €1,228 | +€1,228 | |
| Other amounts payable | 47/48 | €608,669 | €619,775 | +€11,106 | +1.8% |
| Accrued charges and deferred income | 492/3 | - | €532 | +€532 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,543 | €30,120 | -€7,423 | -19.8% |
| Other operating charges | 640/8 | €3,438 | €3,767 | +€329 | +9.6% |
| Gross operating margin | 9900 | €39,649 | €47,470 | +€7,821 | +19.7% |
| Operating profit (loss) | 9901 | -€1,332 | €13,584 | +€14,916 | |
| Financial income | 75/76B | €605 | - | -€605 | |
| Recurring financial income | 75 | €605 | - | -€605 | |
| Non-recurring financial income | 76B | €605 | - | -€605 | |
| Financial charges | 65/66B | €1,746 | €1,461 | -€285 | -16.3% |
| Recurring financial charges | 65 | €1,746 | €1,186 | -€560 | -32.1% |
| Non-recurring financial charges | 66B | - | €275 | +€275 | |
| Profit (loss) for the period before taxes | 9903 | -€2,473 | €12,123 | +€14,595 | |
| Profit (loss) for the period | 9904 | -€2,473 | €12,123 | +€14,595 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,473 | €12,123 | +€14,595 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.