MCM GALLERY: 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.
MCM GALLERY
Largest movements
- Cash -€75
down €75 (-31.1%), from €241 to €166
mainly Net result for the year (-€643) and Contributions, distributions and other (-€1)
- Profit (loss) carried forward -€644
down €644 (-2.4%), from -€26,321 to -€26,965
- Accrued charges and deferred income +€390
new in 2025: €390
- Other debts +€179
up €179 (+3.2%), from €5,529 to €5,708
- Gross operating margin +€314
up €314 (+77.5%), from -€405 to -€91
- Other operating charges +€6
up €6 (+1.3%), from €472 to €478
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 | €5,206 | €5,131 | -€75 | -1.4% |
| Current assets | 29/58 | €5,206 | €5,131 | -€75 | -1.4% |
| Stocks and contracts in progress | 3 | €4,965 | €4,965 | = | 0.0% |
| Stocks | 30/36 | €4,965 | €4,965 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €241 | €166 | -€75 | -31.1% |
| Total equity and liabilities | 10/49 | €5,206 | €5,131 | -€75 | -1.4% |
| Equity | 10/15 | -€723 | -€1,367 | -€644 | -89.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €598 | €598 | = | 0.0% |
| Non-distributable reserves | 130/1 | €598 | €598 | = | 0.0% |
| Reserves not available under the articles | 1311 | €598 | €598 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,321 | -€26,965 | -€644 | -2.4% |
| Amounts payable | 17/49 | €5,929 | €6,498 | +€569 | +9.6% |
| Amounts payable within one year | 42/48 | €5,929 | €6,108 | +€179 | +3.0% |
| Trade debts | 44 | €400 | €400 | = | 0.0% |
| Suppliers | 440/4 | €400 | €400 | = | 0.0% |
| Other amounts payable | 47/48 | €5,529 | €5,708 | +€179 | +3.2% |
| Accrued charges and deferred income | 492/3 | - | €390 | +€390 | |
| Other operating charges | 640/8 | €472 | €478 | +€6 | +1.3% |
| Gross operating margin | 9900 | -€405 | -€91 | +€314 | +77.5% |
| Operating profit (loss) | 9901 | -€877 | -€569 | +€308 | +35.1% |
| Financial charges | 65/66B | €74 | €74 | = | 0.0% |
| Recurring financial charges | 65 | €74 | €74 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€951 | -€643 | +€308 | +32.4% |
| Profit (loss) for the period | 9904 | -€951 | -€643 | +€308 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€951 | -€643 | +€308 | +32.4% |
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 20 October 2026 via checked.be.