MKC-BEHEER: 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.
MKC-BEHEER
Largest movements
- Tangible fixed assets -€43,183
down €43,183 (-3.2%), from €1.4m to €1.3m
of which Land and buildings: -€43,080
- Profit (loss) carried forward -€20,192
down €20,192 (-3.7%), from -€548,778 to -€568,969
- Depreciation -€1,931
down €1,931 (-4.3%), from €45,114 to €43,183
- Gross operating margin -€1,181
down €1,181 (-3.8%), from €30,773 to €29,592
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 | €1,406,075 | €1,374,081 | -€31,994 | -2.3% |
| Fixed assets | 21/28 | €1,367,910 | €1,328,627 | -€39,283 | -2.9% |
| Tangible fixed assets | 22/27 | €1,367,910 | €1,324,727 | -€43,183 | -3.2% |
| Land and buildings | 22 | €1,367,808 | €1,324,727 | -€43,080 | -3.1% |
| Plant, machinery and equipment | 23 | €102 | €0 | -€102 | -100% |
| Financial fixed assets | 28 | - | €3,900 | +€3,900 | |
| Current assets | 29/58 | €38,165 | €45,453 | +€7,288 | +19.1% |
| Cash at bank and in hand | 54/58 | €37,922 | €45,210 | +€7,288 | +19.2% |
| Deferred charges and accrued income | 490/1 | €244 | €244 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,406,075 | €1,374,081 | -€31,994 | -2.3% |
| Equity | 10/15 | -€486,778 | -€506,969 | -€20,192 | -4.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€548,778 | -€568,969 | -€20,192 | -3.7% |
| Amounts payable | 17/49 | €1,892,853 | €1,881,050 | -€11,803 | -0.6% |
| Amounts payable after more than one year | 17 | €3,900 | €3,900 | = | 0.0% |
| Other amounts payable | 178/9 | €3,900 | €3,900 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,888,953 | €1,877,150 | -€11,803 | -0.6% |
| Trade debts | 44 | €459 | €227 | -€232 | -50.6% |
| Suppliers | 440/4 | €459 | €227 | -€232 | -50.6% |
| Other amounts payable | 47/48 | €1,888,493 | €1,876,923 | -€11,571 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,114 | €43,183 | -€1,931 | -4.3% |
| Other operating charges | 640/8 | €6,186 | €6,356 | +€170 | +2.7% |
| Gross operating margin | 9900 | €30,773 | €29,592 | -€1,181 | -3.8% |
| Operating profit (loss) | 9901 | -€20,527 | -€19,947 | +€580 | +2.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €245 | €245 | = | 0.0% |
| Recurring financial charges | 65 | €245 | €245 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,772 | -€20,192 | +€580 | +2.8% |
| Profit (loss) for the period | 9904 | -€20,772 | -€20,192 | +€580 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,772 | -€20,192 | +€580 | +2.8% |
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.