MCGallery: 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.
MCGallery
Largest movements
- Stocks and contracts -€18,420
down €18,420 (-12.5%), from €146,844 to €128,423
- Other debts -€7,278
down €7,278 (-2.5%), from €294,896 to €287,618
- Trade debts -€6,095
down €6,095 (-100.0%), from €6,095 to €0
- Tax, wage and social debts -€3,419
down €3,419 (-51.9%), from €6,592 to €3,173
- Purchases and services -€652,051
no longer reported in 2025 (was €652,051)
- Gross operating margin -€7,924
down €7,924 (-63.0%), from €12,569 to €4,644
- Financial charges +€1,800
up €1,800 (+1115.7%), from €161 to €1,961
- Other operating charges +€994
new in 2025: €994
- Taxes -€515
down €515 (-14.4%), from €3,573 to €3,058
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 | €317,627 | €298,330 | -€19,297 | -6.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €45,690 | €46,396 | +€706 | +1.5% |
| Tangible fixed assets | 22/27 | €690 | €1,396 | +€706 | +102.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €690 | €1,396 | +€706 | +102.3% |
| Financial fixed assets | 28 | €45,000 | €45,000 | = | 0.0% |
| Current assets | 29/58 | €271,936 | €251,933 | -€20,003 | -7.4% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Trade receivables | 290 | €120,000 | €120,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €146,844 | €128,423 | -€18,420 | -12.5% |
| Stocks | 30/36 | €146,844 | €128,423 | -€18,420 | -12.5% |
| Amounts receivable within one year | 40/41 | €0 | €1,432 | +€1,432 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €1,432 | +€1,432 | |
| Cash at bank and in hand | 54/58 | €5,033 | €2,077 | -€2,956 | -58.7% |
| Deferred charges and accrued income | 490/1 | €60 | - | -€60 | |
| Total equity and liabilities | 10/49 | €317,627 | €298,330 | -€19,297 | -6.1% |
| Equity | 10/15 | €10,043 | €7,538 | -€2,506 | -24.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,043 | €5,538 | -€2,506 | -31.2% |
| Amounts payable | 17/49 | €307,583 | €290,792 | -€16,791 | -5.5% |
| Amounts payable within one year | 42/48 | €307,583 | €290,792 | -€16,791 | -5.5% |
| Trade debts | 44 | €6,095 | €0 | -€6,095 | -100.0% |
| Suppliers | 440/4 | €6,095 | - | -€6,095 | |
| Taxes, remuneration and social security | 45 | €6,592 | €3,173 | -€3,419 | -51.9% |
| Taxes | 450/3 | €6,592 | €3,173 | -€3,419 | -51.9% |
| Other amounts payable | 47/48 | €294,896 | €287,618 | -€7,278 | -2.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €652,051 | - | -€652,051 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €791 | €1,137 | +€346 | +43.8% |
| Other operating charges | 640/8 | - | €994 | +€994 | |
| Gross operating margin | 9900 | €12,569 | €4,644 | -€7,924 | -63.0% |
| Operating profit (loss) | 9901 | €11,778 | €2,513 | -€9,265 | -78.7% |
| Financial charges | 65/66B | €161 | €1,961 | +€1,800 | +1115.7% |
| Recurring financial charges | 65 | €161 | €1,961 | +€1,800 | +1115.7% |
| Profit (loss) for the period before taxes | 9903 | €11,617 | €553 | -€11,064 | -95.2% |
| Income taxes | 67/77 | €3,573 | €3,058 | -€515 | -14.4% |
| Profit (loss) for the period | 9904 | €8,043 | -€2,506 | -€10,549 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,043 | -€2,506 | -€10,549 |
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 28 September 2026 via checked.be.