MKK PERFECT: 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.
MKK PERFECT
Largest movements
- Tangible fixed assets -€4,683
no longer reported in 2025 (was €4,683)
- Cash +€3,520
up €3,520 (+94.1%), from €3,741 to €7,261
mainly Net result for the year (+€7,317) and Depreciation (+€4,683)
- Receivables within one year +€769
up €769 (+3.5%), from €22,256 to €23,025
of which Trade receivables: +€485
- Profit (loss) carried forward +€7,317
up €7,317 (+170%), from €4,299 to €11,617
- Current portion of long-term debt -€4,922
no longer reported in 2025 (was €4,922)
- Other debts -€1,629
down €1,629 (-53.2%), from €3,062 to €1,433
- Tax, wage and social debts -€1,309
down €1,309 (-20.9%), from €6,257 to €4,948
of which Remuneration and social security: -€1,265
- Gross operating margin -€6,803
down €6,803 (-35.5%), from €19,149 to €12,346
- Depreciation -€3,326
down €3,326 (-41.5%), from €8,009 to €4,683
- Financial charges -€237
down €237 (-60.5%), from €392 to €155
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 | €32,356 | €31,930 | -€426 | -1.3% |
| Fixed assets | 21/28 | €4,783 | €100 | -€4,683 | -97.9% |
| Tangible fixed assets | 22/27 | €4,683 | - | -€4,683 | |
| Furniture and vehicles | 24 | €4,683 | - | -€4,683 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €27,573 | €31,830 | +€4,257 | +15.4% |
| Amounts receivable within one year | 40/41 | €22,256 | €23,025 | +€769 | +3.5% |
| Trade receivables | 40 | €21,859 | €22,344 | +€485 | +2.2% |
| Other amounts receivable | 41 | €397 | €681 | +€284 | +71.7% |
| Cash at bank and in hand | 54/58 | €3,741 | €7,261 | +€3,520 | +94.1% |
| Deferred charges and accrued income | 490/1 | €1,577 | €1,544 | -€33 | -2.1% |
| Total equity and liabilities | 10/49 | €32,356 | €31,930 | -€426 | -1.3% |
| Equity | 10/15 | €17,505 | €24,823 | +€7,317 | +41.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €806 | €806 | = | 0.0% |
| Non-distributable reserves | 130/1 | €806 | €806 | = | 0.0% |
| Reserves not available under the articles | 1311 | €806 | €806 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,299 | €11,617 | +€7,317 | +170% |
| Amounts payable | 17/49 | €14,851 | €7,107 | -€7,744 | -52.1% |
| Amounts payable within one year | 42/48 | €14,851 | €7,107 | -€7,744 | -52.1% |
| Current portion of amounts payable after more than one year | 42 | €4,922 | - | -€4,922 | |
| Trade debts | 44 | €610 | €726 | +€116 | +19.1% |
| Suppliers | 440/4 | €610 | €726 | +€116 | +19.1% |
| Taxes, remuneration and social security | 45 | €6,257 | €4,948 | -€1,309 | -20.9% |
| Taxes | 450/3 | €206 | €162 | -€44 | -21.2% |
| Remuneration and social security | 454/9 | €6,051 | €4,786 | -€1,265 | -20.9% |
| Other amounts payable | 47/48 | €3,062 | €1,433 | -€1,629 | -53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,009 | €4,683 | -€3,326 | -41.5% |
| Other operating charges | 640/8 | €321 | €194 | -€126 | -39.4% |
| Gross operating margin | 9900 | €19,149 | €12,346 | -€6,803 | -35.5% |
| Operating profit (loss) | 9901 | €10,819 | €7,468 | -€3,350 | -31.0% |
| Financial income | 75/76B | €2 | €4 | +€2 | +109% |
| Recurring financial income | 75 | €2 | €4 | +€2 | +109% |
| Financial charges | 65/66B | €392 | €155 | -€237 | -60.5% |
| Recurring financial charges | 65 | €392 | €155 | -€237 | -60.5% |
| Profit (loss) for the period before taxes | 9903 | €10,428 | €7,317 | -€3,111 | -29.8% |
| Profit (loss) for the period | 9904 | €10,428 | €7,317 | -€3,111 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,428 | €7,317 | -€3,111 | -29.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.