MCCS: 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.
MCCS
Largest movements
- Receivables within one year -€585
down €585 (-7.9%), from €7,450 to €6,865
- Profit (loss) carried forward -€510
down €510 (-4.5%), from -€11,300 to -€11,810
- Accrued charges and deferred income -€75
down €75 (-50.0%), from €150 to €75
- Gross operating margin -€239
down €239 (-158.3%), from -€151 to -€390
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,450 | €6,865 | -€585 | -7.9% |
| Current assets | 29/58 | €7,450 | €6,865 | -€585 | -7.9% |
| Amounts receivable within one year | 40/41 | €7,450 | €6,865 | -€585 | -7.9% |
| Other amounts receivable | 41 | €7,450 | €6,865 | -€585 | -7.9% |
| Total equity and liabilities | 10/49 | €7,450 | €6,865 | -€585 | -7.9% |
| Equity | 10/15 | €7,300 | €6,790 | -€510 | -7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,300 | -€11,810 | -€510 | -4.5% |
| Amounts payable | 17/49 | €150 | €75 | -€75 | -50.0% |
| Accrued charges and deferred income | 492/3 | €150 | €75 | -€75 | -50.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€151 | -€390 | -€239 | -158.3% |
| Operating profit (loss) | 9901 | -€269 | -€510 | -€241 | -89.6% |
| Profit (loss) for the period before taxes | 9903 | -€269 | -€510 | -€241 | -89.6% |
| Profit (loss) for the period | 9904 | -€269 | -€510 | -€241 | -89.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€269 | -€510 | -€241 | -89.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.