MCIS: 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.
MCIS
Largest movements
- Receivables within one year -€29,511
down €29,511 (-63.1%), from €46,802 to €17,291
of which Other amounts receivable: -€33,734
- Stocks and contracts -€2,148
no longer reported in 2023 (was €2,148)
- Tangible fixed assets +€1,517
new in 2023: €1,517
- Other debts -€17,365
no longer reported in 2023 (was €17,365)
- Tax, wage and social debts -€13,164
down €13,164 (-73.9%), from €17,813 to €4,650
of which Remuneration and social security: -€15,717
- Trade debts +€2,097
up €2,097 (+204.9%), from €1,023 to €3,120
- Profit (loss) carried forward -€1,632
down €1,632 (-10.9%), from €14,973 to €13,342
- Gross operating margin -€31,785
down €31,785, from €18,080 to -€13,705
- Other operating charges -€4,100
down €4,100 (-81.3%), from €5,040 to €940
- Financial charges +€1,279
up €1,279 (+1025.2%), from €125 to €1,404
- Depreciation +€583
new in 2023: €583
- Taxes +€392
no longer reported in 2023 (was -€392)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,176 | €23,111 | -€30,065 | -56.5% |
| Fixed assets | 21/28 | €4,200 | €5,717 | +€1,517 | +36.1% |
| Tangible fixed assets | 22/27 | - | €1,517 | +€1,517 | |
| Plant, machinery and equipment | 23 | - | €1,517 | +€1,517 | |
| Financial fixed assets | 28 | €4,200 | €4,200 | = | 0.0% |
| Current assets | 29/58 | €48,976 | €17,394 | -€31,581 | -64.5% |
| Stocks and contracts in progress | 3 | €2,148 | - | -€2,148 | |
| Stocks | 30/36 | €2,148 | - | -€2,148 | |
| Amounts receivable within one year | 40/41 | €46,802 | €17,291 | -€29,511 | -63.1% |
| Trade receivables | 40 | - | €4,223 | +€4,223 | |
| Other amounts receivable | 41 | €46,802 | €13,068 | -€33,734 | -72.1% |
| Cash at bank and in hand | 54/58 | €26 | €103 | +€77 | +294.2% |
| Total equity and liabilities | 10/49 | €53,176 | €23,111 | -€30,065 | -56.5% |
| Equity | 10/15 | €16,973 | €15,342 | -€1,632 | -9.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,973 | €13,342 | -€1,632 | -10.9% |
| Amounts payable | 17/49 | €36,202 | €7,770 | -€28,433 | -78.5% |
| Amounts payable within one year | 42/48 | €36,202 | €7,770 | -€28,433 | -78.5% |
| Trade debts | 44 | €1,023 | €3,120 | +€2,097 | +204.9% |
| Suppliers | 440/4 | €1,023 | €3,120 | +€2,097 | +204.9% |
| Taxes, remuneration and social security | 45 | €17,813 | €4,650 | -€13,164 | -73.9% |
| Taxes | 450/3 | €2,096 | €4,650 | +€2,553 | +121.8% |
| Remuneration and social security | 454/9 | €15,717 | - | -€15,717 | |
| Other amounts payable | 47/48 | €17,365 | - | -€17,365 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €583 | +€583 | |
| Other operating charges | 640/8 | €5,040 | €940 | -€4,100 | -81.3% |
| Gross operating margin | 9900 | €18,080 | -€13,705 | -€31,785 | |
| Operating profit (loss) | 9901 | €13,040 | -€15,228 | -€28,268 | |
| Financial income | 75/76B | €100 | - | -€100 | |
| Recurring financial income | 75 | €100 | - | -€100 | |
| Financial charges | 65/66B | €125 | €1,404 | +€1,279 | +1025.2% |
| Recurring financial charges | 65 | €125 | €1,404 | +€1,279 | +1025.2% |
| Profit (loss) for the period before taxes | 9903 | €13,015 | -€16,632 | -€29,647 | |
| Income taxes | 67/77 | -€392 | - | +€392 | |
| Profit (loss) for the period | 9904 | €13,407 | -€16,632 | -€30,039 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,407 | -€16,632 | -€30,039 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.