MCJ VANDERAA: 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.
MCJ VANDERAA
Largest movements
- Cash -€2,305
down €2,305 (-57.3%), from €4,019 to €1,714
mainly Tax, wage and social debts (-€2,332) and Net result for the year (-€588)
- Tax, wage and social debts -€2,332
down €2,332 (-91.7%), from €2,543 to €212
- Profit (loss) carried forward -€588
down €588 (-1.2%), from €47,830 to €47,242
- Gross operating margin -€5,124
down €5,124 (-90.9%), from €5,637 to €512
- Taxes -€1,870
down €1,870, from €1,846 to -€24
- Other operating charges +€281
up €281 (+40.2%), from €697 to €978
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 | €58,433 | €55,897 | -€2,535 | -4.3% |
| Current assets | 29/58 | €58,433 | €55,897 | -€2,535 | -4.3% |
| Amounts receivable within one year | 40/41 | €54,414 | €54,183 | -€231 | -0.4% |
| Other amounts receivable | 41 | €54,414 | €54,183 | -€231 | -0.4% |
| Cash at bank and in hand | 54/58 | €4,019 | €1,714 | -€2,305 | -57.3% |
| Total equity and liabilities | 10/49 | €58,433 | €55,897 | -€2,535 | -4.3% |
| Equity | 10/15 | €55,890 | €55,302 | -€588 | -1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,830 | €47,242 | -€588 | -1.2% |
| Amounts payable | 17/49 | €2,543 | €596 | -€1,948 | -76.6% |
| Amounts payable within one year | 42/48 | €2,543 | €596 | -€1,948 | -76.6% |
| Trade debts | 44 | - | €384 | +€384 | |
| Suppliers | 440/4 | - | €384 | +€384 | |
| Taxes, remuneration and social security | 45 | €2,543 | €212 | -€2,332 | -91.7% |
| Taxes | 450/3 | €2,543 | €212 | -€2,332 | -91.7% |
| Other operating charges | 640/8 | €697 | €978 | +€281 | +40.2% |
| Gross operating margin | 9900 | €5,637 | €512 | -€5,124 | -90.9% |
| Operating profit (loss) | 9901 | €4,940 | -€465 | -€5,405 | |
| Financial charges | 65/66B | €189 | €146 | -€42 | -22.5% |
| Recurring financial charges | 65 | €189 | €146 | -€42 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €4,751 | -€612 | -€5,362 | |
| Income taxes | 67/77 | €1,846 | -€24 | -€1,870 | |
| Profit (loss) for the period | 9904 | €2,905 | -€588 | -€3,492 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,905 | -€588 | -€3,492 |
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 5 October 2026 via checked.be.