ACCOUNTANCY MDK: 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.
ACCOUNTANCY MDK
Largest movements
- Tangible fixed assets -€11,506
down €11,506 (-4.1%), from €283,871 to €272,365
of which Land and buildings: -€11,228
- Other debts +€321,196
new in 2025: €321,196
- Trade debts -€293,877
down €293,877 (-99.4%), from €295,652 to €1,775
of which Bills of exchange payable: -€293,696
- Profit (loss) carried forward -€21,617
down €21,617 (-12.7%), from -€170,418 to -€192,035
- Debts after one year -€19,687
down €19,687 (-12.7%), from €154,493 to €134,806
- Financial charges -€851
down €851 (-13.4%), from €6,334 to €5,483
- Gross operating margin -€725
down €725 (-210%), from -€346 to -€1,070
- Other operating charges +€127
up €127 (+3.7%), from €3,431 to €3,558
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 | €317,389 | €304,041 | -€13,348 | -4.2% |
| Fixed assets | 21/28 | €314,863 | €303,357 | -€11,506 | -3.7% |
| Tangible fixed assets | 22/27 | €283,871 | €272,365 | -€11,506 | -4.1% |
| Land and buildings | 22 | €283,314 | €272,086 | -€11,228 | -4.0% |
| Furniture and vehicles | 24 | €557 | €279 | -€279 | -50.0% |
| Financial fixed assets | 28 | €30,992 | €30,992 | = | 0.0% |
| Current assets | 29/58 | €2,526 | €685 | -€1,842 | -72.9% |
| Amounts receivable within one year | 40/41 | €19 | €656 | +€637 | +3,307% |
| Trade receivables | 40 | - | €653 | +€653 | |
| Other amounts receivable | 41 | €19 | €2 | -€17 | -87.4% |
| Cash at bank and in hand | 54/58 | €2,507 | €29 | -€2,478 | -98.9% |
| Total equity and liabilities | 10/49 | €317,389 | €304,041 | -€13,348 | -4.2% |
| Equity | 10/15 | -€151,818 | -€173,435 | -€21,617 | -14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€170,418 | -€192,035 | -€21,617 | -12.7% |
| Amounts payable | 17/49 | €469,207 | €477,476 | +€8,269 | +1.8% |
| Amounts payable after more than one year | 17 | €154,493 | €134,806 | -€19,687 | -12.7% |
| Financial debts | 170/4 | €154,493 | €134,806 | -€19,687 | -12.7% |
| Amounts payable within one year | 42/48 | €314,714 | €342,670 | +€27,956 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €19,049 | €19,687 | +€638 | +3.4% |
| Trade debts | 44 | €295,652 | €1,775 | -€293,877 | -99.4% |
| Suppliers | 440/4 | €1,956 | €1,775 | -€181 | -9.2% |
| Bills of exchange payable | 441 | €293,696 | - | -€293,696 | |
| Taxes, remuneration and social security | 45 | €13 | €12 | -€1 | -8.7% |
| Taxes | 450/3 | €13 | €12 | -€1 | -8.7% |
| Other amounts payable | 47/48 | - | €321,196 | +€321,196 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,506 | €11,506 | = | 0.0% |
| Other operating charges | 640/8 | €3,431 | €3,558 | +€127 | +3.7% |
| Gross operating margin | 9900 | -€346 | -€1,070 | -€725 | -210% |
| Operating profit (loss) | 9901 | -€15,283 | -€16,134 | -€851 | -5.6% |
| Financial charges | 65/66B | €6,334 | €5,483 | -€851 | -13.4% |
| Recurring financial charges | 65 | €6,334 | €5,483 | -€851 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | -€21,617 | -€21,617 | -€0 | 0.0% |
| Profit (loss) for the period | 9904 | -€21,617 | -€21,617 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,617 | -€21,617 | -€0 | 0.0% |
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 31 October 2026 via checked.be.