MCIB: 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.
MCIB
Largest movements
- Cash +€50,721
up €50,721 (+201.0%), from €25,240 to €75,961
mainly Net result for the year (+€170,308) and Other debts (+€61,311)
- Receivables within one year +€47,000
up €47,000 (+228598.8%), from €21 to €47,020
- Other debts +€61,311
up €61,311 (+242.2%), from €25,312 to €86,622
- Reserves +€18,140
up €18,140 (+4.9%), from €371,860 to €390,000
- Tax, wage and social debts +€17,695
up €17,695 (+241.6%), from €7,323 to €25,018
- Gross operating margin +€87,098
up €87,098, from -€5,590 to €81,507
- Financial income +€80,708
up €80,708 (+563.7%), from €14,319 to €95,026
- Taxes +€5,602
new in 2025: €5,602
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 | €425,261 | €522,981 | +€97,721 | +23.0% |
| Fixed assets | 21/28 | €400,000 | €400,000 | = | 0.0% |
| Financial fixed assets | 28 | €400,000 | €400,000 | = | 0.0% |
| Current assets | 29/58 | €25,261 | €122,981 | +€97,721 | +386.9% |
| Amounts receivable within one year | 40/41 | €21 | €47,020 | +€47,000 | +228598.8% |
| Other amounts receivable | 41 | €21 | €47,020 | +€47,000 | +228598.8% |
| Cash at bank and in hand | 54/58 | €25,240 | €75,961 | +€50,721 | +201.0% |
| Total equity and liabilities | 10/49 | €425,261 | €522,981 | +€97,721 | +23.0% |
| Equity | 10/15 | €392,134 | €410,442 | +€18,308 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €371,860 | €390,000 | +€18,140 | +4.9% |
| Distributable reserves | 133 | €371,860 | €390,000 | +€18,140 | +4.9% |
| Profit (loss) carried forward | 14 | €1,674 | €1,842 | +€168 | +10.0% |
| Amounts payable | 17/49 | €33,127 | €112,540 | +€79,413 | +239.7% |
| Amounts payable within one year | 42/48 | €33,127 | €112,540 | +€79,413 | +239.7% |
| Trade debts | 44 | €492 | €899 | +€407 | +82.8% |
| Suppliers | 440/4 | €492 | €899 | +€407 | +82.8% |
| Taxes, remuneration and social security | 45 | €7,323 | €25,018 | +€17,695 | +241.6% |
| Taxes | 450/3 | €7,323 | €25,018 | +€17,695 | +241.6% |
| Other amounts payable | 47/48 | €25,312 | €86,622 | +€61,311 | +242.2% |
| Other operating charges | 640/8 | €555 | €520 | -€36 | -6.4% |
| Gross operating margin | 9900 | -€5,590 | €81,507 | +€87,098 | |
| Operating profit (loss) | 9901 | -€6,146 | €80,988 | +€87,133 | |
| Financial income | 75/76B | €14,319 | €95,026 | +€80,708 | +563.7% |
| Recurring financial income | 75 | €14,319 | €95,026 | +€80,708 | +563.7% |
| Financial charges | 65/66B | €649 | €104 | -€545 | -84.0% |
| Recurring financial charges | 65 | €649 | €104 | -€545 | -84.0% |
| Profit (loss) for the period before taxes | 9903 | €7,523 | €175,910 | +€168,387 | +2238.2% |
| Income taxes | 67/77 | - | €5,602 | +€5,602 | |
| Profit (loss) for the period | 9904 | €7,523 | €170,308 | +€162,785 | +2163.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,523 | €170,308 | +€162,785 | +2163.7% |
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.