M.C. CONSEILS: 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.
M.C. CONSEILS
Largest movements
- Current investments +€25,000
new in 2025: €25,000
- Cash -€10,312
down €10,312 (-48.9%), from €21,077 to €10,765
mainly Current investments (-€25,000) and Other debts (-€12,814)
- Receivables within one year -€5,302
down €5,302 (-19.9%), from €26,594 to €21,292
of which Trade receivables: -€8,758
- Receivables after one year -€4,565
down €4,565 (-49.3%), from €9,270 to €4,704
- Tangible fixed assets +€3,830
up €3,830 (+292%), from €1,312 to €5,141
- Other debts -€12,814
down €12,814 (-98.8%), from €12,970 to €157
- Reserves +€10,000
up €10,000 (+39.5%), from €25,300 to €35,300
of which Distributable reserves: +€10,000
- Profit (loss) carried forward +€5,974
up €5,974 (+57.6%), from €10,374 to €16,348
- Tax, wage and social debts +€2,815
up €2,815 (+74.5%), from €3,776 to €6,590
- Current portion of long-term debt +€2,420
up €2,420 (+169%), from €1,430 to €3,850
- Taxes +€3,257
up €3,257 (+128%), from €2,546 to €5,803
- Depreciation +€707
up €707 (+82.3%), from €859 to €1,566
- Other operating charges -€651
no longer reported in 2025 (was €651)
- Financial charges +€277
up €277 (+67.4%), from €410 to €687
- Gross operating margin -€263
down €263 (-1.1%), from €24,076 to €23,814
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 | €58,607 | €66,902 | +€8,295 | +14.2% |
| Fixed assets | 21/28 | €1,312 | €5,141 | +€3,830 | +292% |
| Tangible fixed assets | 22/27 | €1,312 | €5,141 | +€3,830 | +292% |
| Furniture and vehicles | 24 | €1,312 | €5,141 | +€3,830 | +292% |
| Current assets | 29/58 | €57,296 | €61,761 | +€4,465 | +7.8% |
| Amounts receivable after more than one year | 29 | €9,270 | €4,704 | -€4,565 | -49.3% |
| Other amounts receivable | 291 | €9,270 | €4,704 | -€4,565 | -49.3% |
| Amounts receivable within one year | 40/41 | €26,594 | €21,292 | -€5,302 | -19.9% |
| Trade receivables | 40 | €22,786 | €14,028 | -€8,758 | -38.4% |
| Other amounts receivable | 41 | €3,808 | €7,264 | +€3,456 | +90.7% |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €21,077 | €10,765 | -€10,312 | -48.9% |
| Deferred charges and accrued income | 490/1 | €355 | - | -€355 | |
| Total equity and liabilities | 10/49 | €58,607 | €66,902 | +€8,295 | +14.2% |
| Equity | 10/15 | €38,674 | €54,648 | +€15,974 | +41.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €25,300 | €35,300 | +€10,000 | +39.5% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €35,000 | +€10,000 | +40.0% |
| Profit (loss) carried forward | 14 | €10,374 | €16,348 | +€5,974 | +57.6% |
| Amounts payable | 17/49 | €19,933 | €12,254 | -€7,679 | -38.5% |
| Amounts payable within one year | 42/48 | €19,933 | €12,112 | -€7,822 | -39.2% |
| Current portion of amounts payable after more than one year | 42 | €1,430 | €3,850 | +€2,420 | +169% |
| Trade debts | 44 | €1,757 | €1,515 | -€242 | -13.8% |
| Suppliers | 440/4 | €1,757 | €1,515 | -€242 | -13.8% |
| Taxes, remuneration and social security | 45 | €3,776 | €6,590 | +€2,815 | +74.5% |
| Taxes | 450/3 | €3,776 | €6,590 | +€2,815 | +74.5% |
| Other amounts payable | 47/48 | €12,970 | €157 | -€12,814 | -98.8% |
| Accrued charges and deferred income | 492/3 | - | €143 | +€143 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €859 | €1,566 | +€707 | +82.3% |
| Other operating charges | 640/8 | €651 | - | -€651 | |
| Gross operating margin | 9900 | €24,076 | €23,814 | -€263 | -1.1% |
| Operating profit (loss) | 9901 | €22,567 | €22,248 | -€319 | -1.4% |
| Financial income | 75/76B | €353 | €216 | -€138 | -39.0% |
| Recurring financial income | 75 | €353 | €216 | -€138 | -39.0% |
| Financial charges | 65/66B | €410 | €687 | +€277 | +67.4% |
| Recurring financial charges | 65 | €410 | €687 | +€277 | +67.4% |
| Profit (loss) for the period before taxes | 9903 | €22,510 | €21,777 | -€733 | -3.3% |
| Income taxes | 67/77 | €2,546 | €5,803 | +€3,257 | +128% |
| Profit (loss) for the period | 9904 | €19,964 | €15,974 | -€3,990 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,964 | €15,974 | -€3,990 | -20.0% |
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 15 October 2026 via checked.be.