MCZ: 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.
MCZ
Largest movements
- Deferred charges and accrued income +€8,830
new in 2022: €8,830
- Receivables within one year +€7,312
up €7,312 (+65.2%), from €11,212 to €18,524
of which Trade receivables: +€7,489
- Tangible fixed assets +€3,744
new in 2022: €3,744
- Cash +€1,547
up €1,547 (+1553.9%), from €100 to €1,647
mainly Advances received (+€10,684) and Net result for the year (+€7,557)
- Advances received +€10,684
new in 2022: €10,684
- Profit (loss) carried forward +€7,557
up €7,557 (+147.8%), from €5,111 to €12,668
- Tax, wage and social debts +€3,192
new in 2022: €3,192
- Gross operating margin +€12,757
up €12,757, from -€2,285 to €10,473
- Purchases and services -€2,285
no longer reported in 2022 (was €2,285)
- Taxes +€1,614
new in 2022: €1,614
- Depreciation +€756
new in 2022: €756
- Other operating charges -€485
down €485 (-49.0%), from €989 to €505
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,311 | €32,744 | +€21,433 | +189.5% |
| Fixed assets | 21/28 | - | €3,744 | +€3,744 | |
| Tangible fixed assets | 22/27 | - | €3,744 | +€3,744 | |
| Furniture and vehicles | 24 | - | €3,744 | +€3,744 | |
| Current assets | 29/58 | €11,311 | €29,000 | +€17,689 | +156.4% |
| Amounts receivable within one year | 40/41 | €11,212 | €18,524 | +€7,312 | +65.2% |
| Trade receivables | 40 | - | €7,489 | +€7,489 | |
| Other amounts receivable | 41 | €11,212 | €11,035 | -€176 | -1.6% |
| Cash at bank and in hand | 54/58 | €100 | €1,647 | +€1,547 | +1553.9% |
| Deferred charges and accrued income | 490/1 | - | €8,830 | +€8,830 | |
| Total equity and liabilities | 10/49 | €11,311 | €32,744 | +€21,433 | +189.5% |
| Equity | 10/15 | €11,311 | €18,868 | +€7,557 | +66.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,111 | €12,668 | +€7,557 | +147.8% |
| Amounts payable | 17/49 | - | €13,876 | +€13,876 | |
| Amounts payable within one year | 42/48 | - | €13,876 | +€13,876 | |
| Advances received on contracts in progress | 46 | - | €10,684 | +€10,684 | |
| Taxes, remuneration and social security | 45 | - | €3,192 | +€3,192 | |
| Taxes | 450/3 | - | €3,192 | +€3,192 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,285 | - | -€2,285 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €756 | +€756 | |
| Other operating charges | 640/8 | €989 | €505 | -€485 | -49.0% |
| Gross operating margin | 9900 | -€2,285 | €10,473 | +€12,757 | |
| Operating profit (loss) | 9901 | -€3,274 | €9,212 | +€12,486 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €6 | €42 | +€36 | +607.0% |
| Recurring financial charges | 65 | €6 | €42 | +€36 | +607.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,280 | €9,170 | +€12,451 | |
| Income taxes | 67/77 | - | €1,614 | +€1,614 | |
| Profit (loss) for the period | 9904 | -€3,280 | €7,557 | +€10,837 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,280 | €7,557 | +€10,837 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.