MCpsyforma: 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.
MCpsyforma
Largest movements
- Cash -€9,866
down €9,866 (-43.5%), from €22,685 to €12,819
mainly Contributions, distributions and other (-€8,000) and Other debts (-€5,281)
- Deferred charges and accrued income +€5,177
up €5,177 (+80.9%), from €6,398 to €11,576
- Receivables within one year +€3,315
up €3,315 (+149.2%), from €2,222 to €5,537
of which Trade receivables: +€5,537
- Other debts -€5,281
down €5,281 (-37.7%), from €14,000 to €8,719
- Tax, wage and social debts +€3,852
up €3,852 (+47.4%), from €8,133 to €11,984
of which Taxes: +€2,652
- Trade debts +€526
up €526 (+40.1%), from €1,312 to €1,838
- Accrued charges and deferred income -€418
down €418 (-100.0%), from €418 to €0
- Turnover +€83,809
up €83,809, from €0 to €83,809
- Purchases and services +€74,537
up €74,537, from €0 to €74,537
- Gross operating margin -€11,728
down €11,728 (-50.5%), from €23,219 to €11,490
- Taxes -€2,052
down €2,052 (-41.5%), from €4,943 to €2,891
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 | €31,305 | €29,931 | -€1,374 | -4.4% |
| Current assets | 29/58 | €31,305 | €29,931 | -€1,374 | -4.4% |
| Amounts receivable within one year | 40/41 | €2,222 | €5,537 | +€3,315 | +149.2% |
| Trade receivables | 40 | €0 | €5,537 | +€5,537 | |
| Other amounts receivable | 41 | €2,222 | €0 | -€2,222 | -100.0% |
| Cash at bank and in hand | 54/58 | €22,685 | €12,819 | -€9,866 | -43.5% |
| Deferred charges and accrued income | 490/1 | €6,398 | €11,576 | +€5,177 | +80.9% |
| Total equity and liabilities | 10/49 | €31,305 | €29,931 | -€1,374 | -4.4% |
| Equity | 10/15 | €7,443 | €7,390 | -€53 | -0.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,443 | €3,390 | -€53 | -1.5% |
| Amounts payable | 17/49 | €23,863 | €22,541 | -€1,321 | -5.5% |
| Amounts payable within one year | 42/48 | €23,445 | €22,541 | -€903 | -3.9% |
| Trade debts | 44 | €1,312 | €1,838 | +€526 | +40.1% |
| Suppliers | 440/4 | €1,312 | €1,838 | +€526 | +40.1% |
| Taxes, remuneration and social security | 45 | €8,133 | €11,984 | +€3,852 | +47.4% |
| Taxes | 450/3 | €8,133 | €10,784 | +€2,652 | +32.6% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €14,000 | €8,719 | -€5,281 | -37.7% |
| Accrued charges and deferred income | 492/3 | €418 | €0 | -€418 | -100.0% |
| Turnover | 70 | €0 | €83,809 | +€83,809 | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €74,537 | +€74,537 | |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Other operating charges | 640/8 | €867 | €721 | -€146 | -16.8% |
| Gross operating margin | 9900 | €23,219 | €11,490 | -€11,728 | -50.5% |
| Operating profit (loss) | 9901 | €22,352 | €10,770 | -€11,582 | -51.8% |
| Financial income | 75/76B | €35 | €133 | +€97 | +274.8% |
| Recurring financial income | 75 | €35 | €133 | +€97 | +274.8% |
| Financial charges | 65/66B | €1 | €64 | +€63 | +4906.3% |
| Recurring financial charges | 65 | €1 | €64 | +€63 | +4906.3% |
| Profit (loss) for the period before taxes | 9903 | €22,386 | €10,838 | -€11,548 | -51.6% |
| Income taxes | 67/77 | €4,943 | €2,891 | -€2,052 | -41.5% |
| Profit (loss) for the period | 9904 | €17,443 | €7,947 | -€9,496 | -54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,443 | €7,947 | -€9,496 | -54.4% |
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 7 October 2026 via checked.be.