MIDACC: 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.
MIDACC
Largest movements
- Cash -€25,332
down €25,332 (-4.5%), from €561,693 to €536,360
mainly Receivables within one year (-€22,755) and Net result for the year (-€8,832)
- Receivables within one year +€22,755
up €22,755 (+16.2%), from €140,041 to €162,797
- Profit (loss) carried forward -€8,832
down €8,832 (-8.1%), from €108,659 to €99,827
- Gross operating margin +€1,739
up €1,739 (+177%), from €985 to €2,724
- Other operating charges +€1,226
up €1,226 (+53.1%), from €2,310 to €3,535
- Taxes +€270
up €270 (+98.2%), from €275 to €545
- Financial charges +€86
up €86 (+39.0%), from €221 to €307
- Depreciation +€32
up €32 (+0.4%), from €7,137 to €7,168
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 | €859,882 | €850,160 | -€9,723 | -1.1% |
| Fixed assets | 21/28 | €82,038 | €74,870 | -€7,168 | -8.7% |
| Tangible fixed assets | 22/27 | €82,038 | €74,870 | -€7,168 | -8.7% |
| Land and buildings | 22 | €73,250 | €71,000 | -€2,250 | -3.1% |
| Other tangible fixed assets | 26 | €8,788 | €3,870 | -€4,918 | -56.0% |
| Current assets | 29/58 | €777,845 | €775,290 | -€2,554 | -0.3% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Trade receivables | 290 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €140,041 | €162,797 | +€22,755 | +16.2% |
| Other amounts receivable | 41 | €140,041 | €162,797 | +€22,755 | +16.2% |
| Cash at bank and in hand | 54/58 | €561,693 | €536,360 | -€25,332 | -4.5% |
| Deferred charges and accrued income | 490/1 | €1,111 | €1,133 | +€22 | +2.0% |
| Total equity and liabilities | 10/49 | €859,882 | €850,160 | -€9,723 | -1.1% |
| Equity | 10/15 | €856,841 | €848,009 | -€8,832 | -1.0% |
| Contributions | 10/11 | €748,182 | €748,182 | = | 0.0% |
| Capital | 10 | €748,182 | €748,182 | = | 0.0% |
| Issued capital | 100 | €748,182 | €748,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,659 | €99,827 | -€8,832 | -8.1% |
| Amounts payable | 17/49 | €3,042 | €2,151 | -€891 | -29.3% |
| Amounts payable within one year | 42/48 | €3,042 | €2,151 | -€891 | -29.3% |
| Trade debts | 44 | €3,042 | €1,843 | -€1,199 | -39.4% |
| Suppliers | 440/4 | €3,042 | €1,843 | -€1,199 | -39.4% |
| Taxes, remuneration and social security | 45 | - | €308 | +€308 | |
| Taxes | 450/3 | - | €308 | +€308 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,137 | €7,168 | +€32 | +0.4% |
| Other operating charges | 640/8 | €2,310 | €3,535 | +€1,226 | +53.1% |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | €985 | €2,724 | +€1,739 | +177% |
| Operating profit (loss) | 9901 | -€8,524 | -€7,979 | +€545 | +6.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €221 | €307 | +€86 | +39.0% |
| Recurring financial charges | 65 | €221 | €307 | +€86 | +39.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,745 | -€8,287 | +€459 | +5.2% |
| Income taxes | 67/77 | €275 | €545 | +€270 | +98.2% |
| Profit (loss) for the period | 9904 | -€9,020 | -€8,832 | +€189 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,020 | -€8,832 | +€189 | +2.1% |
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 15 October 2026 via checked.be.