MCimpact: 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.
MCimpact
Largest movements
- Cash -€33,087
down €33,087 (-88.8%), from €37,252 to €4,164
mainly Contributions, distributions and other (-€125,000) and Other debts (-€27,350)
- Receivables within one year +€12,469
up €12,469 (+19.2%), from €64,955 to €77,424
of which Trade receivables: +€17,186
- Tangible fixed assets +€6,060
up €6,060 (+140%), from €4,342 to €10,402
of which Other tangible fixed assets: +€3,968
- Other debts -€27,350
down €27,350 (-100%), from €27,350 to €0
- Tax, wage and social debts +€6,321
up €6,321 (+21.8%), from €29,023 to €35,344
- Profit (loss) carried forward +€5,263
up €5,263 (+361%), from €1,460 to €6,722
- Contributions +€1,860
up €1,860 (+10.0%), from €18,600 to €20,460
- Reserves -€1,860
down €1,860 (-5.7%), from €32,518 to €30,658
of which Non-distributable reserves: -€1,860
- Gross operating margin +€24,240
up €24,240 (+16.3%), from €148,399 to €172,639
- Taxes +€6,365
up €6,365 (+18.6%), from €34,135 to €40,501
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 | €109,409 | €94,482 | -€14,927 | -13.6% |
| Fixed assets | 21/28 | €6,638 | €12,498 | +€5,860 | +88.3% |
| Tangible fixed assets | 22/27 | €4,342 | €10,402 | +€6,060 | +140% |
| Furniture and vehicles | 24 | €4,342 | €6,434 | +€2,093 | +48.2% |
| Other tangible fixed assets | 26 | - | €3,968 | +€3,968 | |
| Financial fixed assets | 28 | €2,296 | €2,096 | -€200 | -8.7% |
| Current assets | 29/58 | €102,771 | €81,984 | -€20,787 | -20.2% |
| Amounts receivable within one year | 40/41 | €64,955 | €77,424 | +€12,469 | +19.2% |
| Trade receivables | 40 | €57,886 | €75,073 | +€17,186 | +29.7% |
| Other amounts receivable | 41 | €7,069 | €2,352 | -€4,717 | -66.7% |
| Cash at bank and in hand | 54/58 | €37,252 | €4,164 | -€33,087 | -88.8% |
| Deferred charges and accrued income | 490/1 | €564 | €396 | -€169 | -29.9% |
| Total equity and liabilities | 10/49 | €109,409 | €94,482 | -€14,927 | -13.6% |
| Equity | 10/15 | €52,577 | €57,840 | +€5,263 | +10.0% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €32,518 | €30,658 | -€1,860 | -5.7% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €30,658 | €30,658 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,460 | €6,722 | +€5,263 | +361% |
| Amounts payable | 17/49 | €56,832 | €36,642 | -€20,190 | -35.5% |
| Amounts payable within one year | 42/48 | €56,832 | €36,483 | -€20,349 | -35.8% |
| Trade debts | 44 | €458 | €1,139 | +€680 | +148% |
| Suppliers | 440/4 | €458 | €1,139 | +€680 | +148% |
| Taxes, remuneration and social security | 45 | €29,023 | €35,344 | +€6,321 | +21.8% |
| Taxes | 450/3 | €29,023 | €35,344 | +€6,321 | +21.8% |
| Other amounts payable | 47/48 | €27,350 | €0 | -€27,350 | -100% |
| Accrued charges and deferred income | 492/3 | - | €159 | +€159 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €493 | €1,121 | +€628 | +127% |
| Other operating charges | 640/8 | €668 | €714 | +€46 | +7.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €148,399 | €172,639 | +€24,240 | +16.3% |
| Operating profit (loss) | 9901 | €147,238 | €170,803 | +€23,566 | +16.0% |
| Financial income | 75/76B | €2 | €1 | -€2 | -69.9% |
| Recurring financial income | 75 | €2 | €1 | -€2 | -69.9% |
| Financial charges | 65/66B | €110 | €40 | -€69 | -63.2% |
| Recurring financial charges | 65 | €110 | €40 | -€69 | -63.2% |
| Profit (loss) for the period before taxes | 9903 | €147,130 | €170,763 | +€23,633 | +16.1% |
| Income taxes | 67/77 | €34,135 | €40,501 | +€6,365 | +18.6% |
| Profit (loss) for the period | 9904 | €112,995 | €130,263 | +€17,268 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €112,995 | €130,263 | +€17,268 | +15.3% |
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.