MCP BEHEER: 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.
MCP BEHEER
Largest movements
- Cash +€8,325
up €8,325 (+263%), from €3,167 to €11,492
mainly Net result for the year (+€15,618) and Tax, wage and social debts (+€1,314)
- Tangible fixed assets +€1,463
new in 2025: €1,463
- Receivables within one year -€1,204
down €1,204 (-94.3%), from €1,276 to €72
of which Other amounts receivable: -€1,176
- Profit (loss) carried forward +€15,618
up €15,618 (+34.8%), from -€44,874 to -€29,256
- Other debts -€7,804
down €7,804 (-25.9%), from €30,142 to €22,338
- Tax, wage and social debts +€1,314
new in 2025: €1,314
- Trade debts -€544
down €544 (-93.3%), from €583 to €39
- Gross operating margin +€9,803
up €9,803 (+144%), from €6,792 to €16,595
- Depreciation +€347
new in 2025: €347
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 | €4,443 | €13,028 | +€8,584 | +193% |
| Fixed assets | 21/28 | - | €1,463 | +€1,463 | |
| Tangible fixed assets | 22/27 | - | €1,463 | +€1,463 | |
| Furniture and vehicles | 24 | - | €1,463 | +€1,463 | |
| Current assets | 29/58 | €4,443 | €11,564 | +€7,121 | +160% |
| Amounts receivable within one year | 40/41 | €1,276 | €72 | -€1,204 | -94.3% |
| Trade receivables | 40 | €28 | €0 | -€28 | -100% |
| Other amounts receivable | 41 | €1,248 | €72 | -€1,176 | -94.2% |
| Cash at bank and in hand | 54/58 | €3,167 | €11,492 | +€8,325 | +263% |
| Total equity and liabilities | 10/49 | €4,443 | €13,028 | +€8,584 | +193% |
| Equity | 10/15 | -€26,282 | -€10,664 | +€15,618 | +59.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,874 | -€29,256 | +€15,618 | +34.8% |
| Amounts payable | 17/49 | €30,725 | €23,692 | -€7,034 | -22.9% |
| Amounts payable within one year | 42/48 | €30,725 | €23,692 | -€7,034 | -22.9% |
| Trade debts | 44 | €583 | €39 | -€544 | -93.3% |
| Suppliers | 440/4 | €583 | €39 | -€544 | -93.3% |
| Taxes, remuneration and social security | 45 | - | €1,314 | +€1,314 | |
| Taxes | 450/3 | - | €1,314 | +€1,314 | |
| Other amounts payable | 47/48 | €30,142 | €22,338 | -€7,804 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €347 | +€347 | |
| Other operating charges | 640/8 | €568 | €583 | +€15 | +2.6% |
| Gross operating margin | 9900 | €6,792 | €16,595 | +€9,803 | +144% |
| Operating profit (loss) | 9901 | €6,224 | €15,664 | +€9,441 | +152% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €57 | €55 | -€1 | -2.4% |
| Recurring financial charges | 65 | €57 | €55 | -€1 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €6,167 | €15,618 | +€9,451 | +153% |
| Profit (loss) for the period | 9904 | €6,167 | €15,618 | +€9,451 | +153% |
| Profit (loss) for the period to be appropriated | 9905 | €6,167 | €15,618 | +€9,451 | +153% |
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 21 October 2026 via checked.be.