MCPDIAL: 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.
MCPDIAL
Largest movements
- Cash -€336,563
down €336,563 (-63.5%), from €530,085 to €193,521
mainly Other debts (-€200,000) and Current investments (-€150,000)
- Current investments +€150,000
new in 2025: €150,000
- Receivables within one year +€11,647
new in 2025: €11,647
of which Other amounts receivable: +€7,777
- Other debts -€200,000
no longer reported in 2025 (was €200,000)
- Profit (loss) carried forward +€45,623
up €45,623 (+14.2%), from €320,687 to €366,310
- Tax, wage and social debts -€22,035
no longer reported in 2025 (was €22,035)
- Gross operating margin -€184,963
down €184,963 (-74.9%), from €246,850 to €61,887
- Taxes -€44,812
down €44,812 (-78.6%), from €57,035 to €12,223
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 | €575,024 | €397,214 | -€177,810 | -30.9% |
| Fixed assets | 21/28 | €44,939 | €42,046 | -€2,893 | -6.4% |
| Tangible fixed assets | 22/27 | €44,939 | €42,046 | -€2,893 | -6.4% |
| Furniture and vehicles | 24 | €4,350 | €2,604 | -€1,747 | -40.1% |
| Other tangible fixed assets | 26 | €40,589 | €39,442 | -€1,147 | -2.8% |
| Current assets | 29/58 | €530,085 | €355,168 | -€174,916 | -33.0% |
| Amounts receivable within one year | 40/41 | - | €11,647 | +€11,647 | |
| Trade receivables | 40 | - | €3,870 | +€3,870 | |
| Other amounts receivable | 41 | - | €7,777 | +€7,777 | |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €530,085 | €193,521 | -€336,563 | -63.5% |
| Total equity and liabilities | 10/49 | €575,024 | €397,214 | -€177,810 | -30.9% |
| Equity | 10/15 | €341,147 | €386,770 | +€45,623 | +13.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €320,687 | €366,310 | +€45,623 | +14.2% |
| Amounts payable | 17/49 | €233,877 | €10,444 | -€223,432 | -95.5% |
| Amounts payable within one year | 42/48 | €233,877 | €10,444 | -€223,432 | -95.5% |
| Trade debts | 44 | €11,842 | €10,444 | -€1,397 | -11.8% |
| Suppliers | 440/4 | €11,842 | €10,444 | -€1,397 | -11.8% |
| Taxes, remuneration and social security | 45 | €22,035 | - | -€22,035 | |
| Taxes | 450/3 | €22,035 | - | -€22,035 | |
| Other amounts payable | 47/48 | €200,000 | - | -€200,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,426 | €2,893 | -€532 | -15.5% |
| Other operating charges | 640/8 | €2,623 | €899 | -€1,725 | -65.7% |
| Gross operating margin | 9900 | €246,850 | €61,887 | -€184,963 | -74.9% |
| Operating profit (loss) | 9901 | €240,801 | €58,095 | -€182,706 | -75.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €320 | €249 | -€71 | -22.1% |
| Recurring financial charges | 65 | €320 | €249 | -€71 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €240,481 | €57,846 | -€182,636 | -75.9% |
| Income taxes | 67/77 | €57,035 | €12,223 | -€44,812 | -78.6% |
| Profit (loss) for the period | 9904 | €183,446 | €45,623 | -€137,824 | -75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €183,446 | €45,623 | -€137,824 | -75.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.