MCool: 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.
MCool
Largest movements
- Cash -€37,008
down €37,008 (-94.0%), from €39,381 to €2,373
mainly Investment in fixed assets (net) (-€37,025) and Receivables within one year (-€12,929)
- Tangible fixed assets +€35,280
new in 2025: €35,280
- Receivables within one year +€12,929
up €12,929 (+147.5%), from €8,768 to €21,697
- Deferred charges and accrued income +€901
up €901 (+15.1%), from €5,952 to €6,853
- Profit (loss) carried forward +€6,881
up €6,881 (+25.6%), from €26,849 to €33,730
- Tax, wage and social debts +€3,852
up €3,852 (+24.4%), from €15,759 to €19,610
of which Remuneration and social security: +€3,300
- Other debts +€970
up €970 (+15.6%), from €6,202 to €7,172
- Gross operating margin -€22,111
down €22,111 (-65.1%), from €33,945 to €11,833
- Taxes -€4,832
down €4,832 (-69.7%), from €6,929 to €2,097
- Depreciation +€1,745
new in 2025: €1,745
- Other operating charges +€944
up €944 (+749.2%), from €126 to €1,070
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 | €54,100 | €66,202 | +€12,102 | +22.4% |
| Fixed assets | 21/28 | - | €35,280 | +€35,280 | |
| Tangible fixed assets | 22/27 | - | €35,280 | +€35,280 | |
| Furniture and vehicles | 24 | - | €35,280 | +€35,280 | |
| Current assets | 29/58 | €54,100 | €30,922 | -€23,178 | -42.8% |
| Amounts receivable within one year | 40/41 | €8,768 | €21,697 | +€12,929 | +147.5% |
| Trade receivables | 40 | €8,768 | €21,697 | +€12,929 | +147.5% |
| Cash at bank and in hand | 54/58 | €39,381 | €2,373 | -€37,008 | -94.0% |
| Deferred charges and accrued income | 490/1 | €5,952 | €6,853 | +€901 | +15.1% |
| Total equity and liabilities | 10/49 | €54,100 | €66,202 | +€12,102 | +22.4% |
| Equity | 10/15 | €31,849 | €38,730 | +€6,881 | +21.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,849 | €33,730 | +€6,881 | +25.6% |
| Amounts payable | 17/49 | €22,251 | €27,472 | +€5,221 | +23.5% |
| Amounts payable within one year | 42/48 | €22,251 | €27,472 | +€5,221 | +23.5% |
| Trade debts | 44 | €291 | €690 | +€399 | +136.9% |
| Suppliers | 440/4 | €291 | €690 | +€399 | +136.9% |
| Taxes, remuneration and social security | 45 | €15,759 | €19,610 | +€3,852 | +24.4% |
| Taxes | 450/3 | €13,059 | €13,610 | +€552 | +4.2% |
| Remuneration and social security | 454/9 | €2,700 | €6,000 | +€3,300 | +122.2% |
| Other amounts payable | 47/48 | €6,202 | €7,172 | +€970 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,745 | +€1,745 | |
| Other operating charges | 640/8 | €126 | €1,070 | +€944 | +749.2% |
| Gross operating margin | 9900 | €33,945 | €11,833 | -€22,111 | -65.1% |
| Operating profit (loss) | 9901 | €33,819 | €9,019 | -€24,800 | -73.3% |
| Financial charges | 65/66B | €40 | €40 | +€0 | +0.1% |
| Recurring financial charges | 65 | €40 | €40 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €33,778 | €8,978 | -€24,800 | -73.4% |
| Income taxes | 67/77 | €6,929 | €2,097 | -€4,832 | -69.7% |
| Profit (loss) for the period | 9904 | €26,849 | €6,881 | -€19,968 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,849 | €6,881 | -€19,968 | -74.4% |
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 6 October 2026 via checked.be.