MCML: 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.
MCML
Largest movements
- Tangible fixed assets +€19,077
up €19,077 (+798.2%), from €2,390 to €21,467
of which Furniture and vehicles: +€19,697
- Receivables within one year -€1,184
down €1,184 (-5.4%), from €21,964 to €20,780
of which Trade receivables: -€1,172
- Trade debts -€14,849
down €14,849 (-93.8%), from €15,824 to €975
- Profit (loss) carried forward +€14,000
up €14,000 (+35.1%), from €39,849 to €53,849
- Other debts +€12,900
new in 2025: €12,900
- Accrued charges and deferred income +€4,000
new in 2025: €4,000
- Gross operating margin +€9,144
up €9,144 (+44.9%), from €20,349 to €29,493
- Depreciation +€3,163
up €3,163 (+244.5%), from €1,294 to €4,457
- Financial charges +€1,687
up €1,687 (+146.9%), from €1,148 to €2,835
- Taxes +€1,113
up €1,113 (+22.6%), from €4,918 to €6,031
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 | €89,513 | €106,256 | +€16,743 | +18.7% |
| Fixed assets | 21/28 | €3,253 | €22,330 | +€19,077 | +586.4% |
| Tangible fixed assets | 22/27 | €2,390 | €21,467 | +€19,077 | +798.2% |
| Land and buildings | 22 | €1,666 | €1,046 | -€620 | -37.2% |
| Furniture and vehicles | 24 | €724 | €20,420 | +€19,697 | +2722.1% |
| Financial fixed assets | 28 | €863 | €863 | = | 0.0% |
| Current assets | 29/58 | €86,260 | €83,927 | -€2,334 | -2.7% |
| Amounts receivable within one year | 40/41 | €21,964 | €20,780 | -€1,184 | -5.4% |
| Trade receivables | 40 | €21,952 | €20,780 | -€1,172 | -5.3% |
| Other amounts receivable | 41 | €13 | - | -€13 | |
| Cash at bank and in hand | 54/58 | €46,708 | €45,837 | -€871 | -1.9% |
| Deferred charges and accrued income | 490/1 | €17,588 | €17,310 | -€278 | -1.6% |
| Total equity and liabilities | 10/49 | €89,513 | €106,256 | +€16,743 | +18.7% |
| Equity | 10/15 | €60,309 | €74,309 | +€14,000 | +23.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €39,849 | €53,849 | +€14,000 | +35.1% |
| Amounts payable | 17/49 | €29,204 | €31,947 | +€2,743 | +9.4% |
| Amounts payable within one year | 42/48 | €29,204 | €27,947 | -€1,257 | -4.3% |
| Financial debts | 43 | €67 | €219 | +€152 | +227.9% |
| Credit institutions | 430/8 | €67 | €219 | +€152 | +227.9% |
| Trade debts | 44 | €15,824 | €975 | -€14,849 | -93.8% |
| Suppliers | 440/4 | €15,824 | €975 | -€14,849 | -93.8% |
| Taxes, remuneration and social security | 45 | €13,313 | €13,854 | +€541 | +4.1% |
| Taxes | 450/3 | €13,313 | €13,854 | +€541 | +4.1% |
| Other amounts payable | 47/48 | - | €12,900 | +€12,900 | |
| Accrued charges and deferred income | 492/3 | - | €4,000 | +€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,294 | €4,457 | +€3,163 | +244.5% |
| Other operating charges | 640/8 | €1,538 | €1,727 | +€189 | +12.3% |
| Gross operating margin | 9900 | €20,349 | €29,493 | +€9,144 | +44.9% |
| Operating profit (loss) | 9901 | €17,517 | €23,309 | +€5,792 | +33.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,148 | €2,835 | +€1,687 | +146.9% |
| Recurring financial charges | 65 | €1,148 | €2,835 | +€1,687 | +146.9% |
| Profit (loss) for the period before taxes | 9903 | €16,368 | €20,473 | +€4,105 | +25.1% |
| Income taxes | 67/77 | €4,918 | €6,031 | +€1,113 | +22.6% |
| Profit (loss) for the period | 9904 | €11,450 | €14,442 | +€2,992 | +26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,450 | €14,442 | +€2,992 | +26.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.