MCPM: 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.
MCPM
Largest movements
- Tangible fixed assets -€1,509
down €1,509 (-75.2%), from €2,008 to €499
- Receivables within one year +€331
up €331 (+222.8%), from €149 to €480
of which Trade receivables: +€418
- Cash -€53
down €53 (-2.4%), from €2,234 to €2,181
mainly Net result for the year (-€1,700) and Receivables within one year (-€331)
- Profit (loss) carried forward -€1,700
down €1,700 (-42.3%), from -€4,023 to -€5,723
- Trade debts +€246
new in 2025: €246
- Tax, wage and social debts +€243
up €243 (+26.6%), from €914 to €1,157
of which Remuneration and social security: +€400
- Purchases and services -€5,821
down €5,821 (-58.3%), from €9,984 to €4,163
- Gross operating margin +€3,867
up €3,867, from -€2,831 to €1,037
- Turnover -€1,954
down €1,954 (-27.3%), from €7,154 to €5,200
- Depreciation -€422
down €422 (-41.3%), from €1,022 to €599
- Other operating charges -€150
no longer reported in 2025 (was €150)
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 | €4,891 | €3,680 | -€1,211 | -24.8% |
| Fixed assets | 21/28 | €2,508 | €999 | -€1,509 | -60.2% |
| Tangible fixed assets | 22/27 | €2,008 | €499 | -€1,509 | -75.2% |
| Plant, machinery and equipment | 23 | €2,008 | €499 | -€1,509 | -75.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €2,383 | €2,682 | +€298 | +12.5% |
| Amounts receivable within one year | 40/41 | €149 | €480 | +€331 | +222.8% |
| Trade receivables | 40 | €62 | €480 | +€418 | +674.0% |
| Other amounts receivable | 41 | €87 | - | -€87 | |
| Cash at bank and in hand | 54/58 | €2,234 | €2,181 | -€53 | -2.4% |
| Deferred charges and accrued income | 490/1 | - | €20 | +€20 | |
| Total equity and liabilities | 10/49 | €4,891 | €3,680 | -€1,211 | -24.8% |
| Equity | 10/15 | €3,977 | €2,277 | -€1,700 | -42.7% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,023 | -€5,723 | -€1,700 | -42.3% |
| Amounts payable | 17/49 | €914 | €1,403 | +€489 | +53.6% |
| Amounts payable within one year | 42/48 | €914 | €1,403 | +€489 | +53.6% |
| Trade debts | 44 | - | €246 | +€246 | |
| Suppliers | 440/4 | - | €246 | +€246 | |
| Taxes, remuneration and social security | 45 | €914 | €1,157 | +€243 | +26.6% |
| Taxes | 450/3 | €914 | €757 | -€156 | -17.1% |
| Remuneration and social security | 454/9 | - | €400 | +€400 | |
| Turnover | 70 | €7,154 | €5,200 | -€1,954 | -27.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €9,984 | €4,163 | -€5,821 | -58.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,022 | €599 | -€422 | -41.3% |
| Other operating charges | 640/8 | €150 | - | -€150 | |
| Non-recurring operating charges | 66A | - | €2,017 | +€2,017 | |
| Gross operating margin | 9900 | -€2,831 | €1,037 | +€3,867 | |
| Operating profit (loss) | 9901 | -€4,002 | -€1,580 | +€2,422 | +60.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -94.1% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -94.1% |
| Financial charges | 65/66B | €21 | €120 | +€99 | +472.8% |
| Recurring financial charges | 65 | €21 | €120 | +€99 | +472.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,023 | -€1,700 | +€2,323 | +57.7% |
| Profit (loss) for the period | 9904 | -€4,023 | -€1,700 | +€2,323 | +57.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,023 | -€1,700 | +€2,323 | +57.7% |
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 1 October 2026 via checked.be.