MCP TRADING: 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 TRADING
Largest movements
- Cash -€7,378
down €7,378 (-9.2%), from €80,296 to €72,918
mainly Contributions, distributions and other (-€21,461) and Receivables within one year (-€2,494)
- Reserves -€16,764
down €16,764 (-17.8%), from €93,990 to €77,227
- Other debts +€7,110
up €7,110 (+7.9%), from €90,377 to €97,487
- Accrued charges and deferred income +€4,679
up €4,679 (+3,713%), from €126 to €4,805
- Financial charges +€1,971
up €1,971 (+120%), from €1,636 to €3,607
- Taxes -€694
down €694 (-16.2%), from €4,281 to €3,588
- Gross operating margin -€146
down €146 (-1.1%), from €12,778 to €12,632
- Other operating charges +€131
up €131 (+10.0%), from €1,315 to €1,447
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 | €335,994 | €330,565 | -€5,430 | -1.6% |
| Fixed assets | 21/28 | €252,479 | €251,694 | -€785 | -0.3% |
| Tangible fixed assets | 22/27 | €2,479 | €1,694 | -€785 | -31.6% |
| Furniture and vehicles | 24 | €2,479 | €1,694 | -€785 | -31.6% |
| Financial fixed assets | 28 | €250,000 | €250,000 | = | 0.0% |
| Current assets | 29/58 | €83,515 | €78,870 | -€4,645 | -5.6% |
| Amounts receivable within one year | 40/41 | €2,995 | €5,489 | +€2,494 | +83.3% |
| Trade receivables | 40 | €2,533 | €3,129 | +€596 | +23.5% |
| Other amounts receivable | 41 | €462 | €2,360 | +€1,898 | +411% |
| Cash at bank and in hand | 54/58 | €80,296 | €72,918 | -€7,378 | -9.2% |
| Deferred charges and accrued income | 490/1 | €224 | €463 | +€239 | +107% |
| Total equity and liabilities | 10/49 | €335,994 | €330,565 | -€5,430 | -1.6% |
| Equity | 10/15 | €242,073 | €225,310 | -€16,764 | -6.9% |
| Contributions | 10/11 | €148,083 | €148,083 | = | 0.0% |
| Reserves | 13 | €93,990 | €77,227 | -€16,764 | -17.8% |
| Distributable reserves | 133 | €93,990 | €77,227 | -€16,764 | -17.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €93,921 | €105,255 | +€11,334 | +12.1% |
| Amounts payable within one year | 42/48 | €93,795 | €100,451 | +€6,656 | +7.1% |
| Trade debts | 44 | €1,749 | €1,043 | -€706 | -40.4% |
| Suppliers | 440/4 | €1,749 | €1,043 | -€706 | -40.4% |
| Taxes, remuneration and social security | 45 | €1,668 | €1,920 | +€252 | +15.1% |
| Taxes | 450/3 | €1,668 | €1,920 | +€252 | +15.1% |
| Other amounts payable | 47/48 | €90,377 | €97,487 | +€7,110 | +7.9% |
| Accrued charges and deferred income | 492/3 | €126 | €4,805 | +€4,679 | +3,713% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €713 | €785 | +€72 | +10.1% |
| Other operating charges | 640/8 | €1,315 | €1,447 | +€131 | +10.0% |
| Gross operating margin | 9900 | €12,778 | €12,632 | -€146 | -1.1% |
| Operating profit (loss) | 9901 | €10,750 | €10,401 | -€350 | -3.3% |
| Financial income | 75/76B | €1,411 | €1,492 | +€81 | +5.8% |
| Recurring financial income | 75 | €1,411 | €1,492 | +€81 | +5.8% |
| Financial charges | 65/66B | €1,636 | €3,607 | +€1,971 | +120% |
| Recurring financial charges | 65 | €1,636 | €3,607 | +€1,971 | +120% |
| Profit (loss) for the period before taxes | 9903 | €10,525 | €8,285 | -€2,240 | -21.3% |
| Income taxes | 67/77 | €4,281 | €3,588 | -€694 | -16.2% |
| Profit (loss) for the period | 9904 | €6,244 | €4,698 | -€1,546 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,244 | €4,698 | -€1,546 | -24.8% |
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 16 October 2026 via checked.be.