M.C. CONSULTING: what changed
Two fiscal 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. CONSULTING
Largest movements
- Cash +€30,695
up €30,695 (+155.5%), from €19,746 to €50,441
mainly Net result for the year (+€32,927) and Depreciation (+€8,312)
- Tangible fixed assets -€7,834
down €7,834 (-21.6%), from €36,330 to €28,495
- Receivables within one year +€2,641
up €2,641 (+23.0%), from €11,478 to €14,119
- Deferred charges and accrued income -€1,976
down €1,976 (-82.4%), from €2,399 to €423
- Profit (loss) carried forward +€30,067
up €30,067 (+361.6%), from €8,315 to €38,382
- Tax, wage and social debts +€7,647
up €7,647 (+63.7%), from €12,013 to €19,660
of which Taxes: +€9,487
- Debts after one year -€7,422
down €7,422 (-26.6%), from €27,946 to €20,524
- Trade debts -€3,545
down €3,545 (-84.9%), from €4,177 to €631
- Other debts -€3,496
down €3,496 (-55.0%), from €6,356 to €2,860
- Gross operating margin +€32,855
up €32,855 (+158.4%), from €20,745 to €53,600
- Taxes +€6,887
up €6,887 (+177.8%), from €3,873 to €10,760
- Depreciation +€4,768
up €4,768 (+134.5%), from €3,544 to €8,312
- Write-downs -€895
no longer reported in 2025 (was €895)
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.
Cash bridge derived
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 | €69,953 | €93,479 | +€23,526 | +33.6% |
| Fixed assets | 21/28 | €36,330 | €28,495 | -€7,834 | -21.6% |
| Tangible fixed assets | 22/27 | €36,330 | €28,495 | -€7,834 | -21.6% |
| Furniture and vehicles | 24 | €36,330 | €28,495 | -€7,834 | -21.6% |
| Current assets | 29/58 | €33,623 | €64,983 | +€31,360 | +93.3% |
| Amounts receivable within one year | 40/41 | €11,478 | €14,119 | +€2,641 | +23.0% |
| Trade receivables | 40 | €11,478 | €14,119 | +€2,641 | +23.0% |
| Cash at bank and in hand | 54/58 | €19,746 | €50,441 | +€30,695 | +155.5% |
| Deferred charges and accrued income | 490/1 | €2,399 | €423 | -€1,976 | -82.4% |
| Total equity and liabilities | 10/49 | €69,953 | €93,479 | +€23,526 | +33.6% |
| Equity | 10/15 | €12,315 | €42,382 | +€30,067 | +244.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,315 | €38,382 | +€30,067 | +361.6% |
| Amounts payable | 17/49 | €57,638 | €51,097 | -€6,541 | -11.3% |
| Amounts payable after more than one year | 17 | €27,946 | €20,524 | -€7,422 | -26.6% |
| Financial debts | 170/4 | €27,946 | €20,524 | -€7,422 | -26.6% |
| Amounts payable within one year | 42/48 | €29,692 | €30,573 | +€881 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €7,147 | €7,422 | +€275 | +3.8% |
| Trade debts | 44 | €4,177 | €631 | -€3,545 | -84.9% |
| Suppliers | 440/4 | €4,177 | €631 | -€3,545 | -84.9% |
| Taxes, remuneration and social security | 45 | €12,013 | €19,660 | +€7,647 | +63.7% |
| Taxes | 450/3 | €9,853 | €19,340 | +€9,487 | +96.3% |
| Remuneration and social security | 454/9 | €2,160 | €320 | -€1,840 | -85.2% |
| Other amounts payable | 47/48 | €6,356 | €2,860 | -€3,496 | -55.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,544 | €8,312 | +€4,768 | +134.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €895 | - | -€895 | |
| Other operating charges | 640/8 | - | €325 | +€325 | |
| Gross operating margin | 9900 | €20,745 | €53,600 | +€32,855 | +158.4% |
| Operating profit (loss) | 9901 | €16,306 | €44,963 | +€28,657 | +175.8% |
| Financial income | 75/76B | €5 | €1 | -€5 | -89.0% |
| Recurring financial income | 75 | €5 | €1 | -€5 | -89.0% |
| Financial charges | 65/66B | €791 | €1,277 | +€486 | +61.4% |
| Recurring financial charges | 65 | €791 | €1,277 | +€486 | +61.4% |
| Profit (loss) for the period before taxes | 9903 | €15,520 | €43,686 | +€28,166 | +181.5% |
| Income taxes | 67/77 | €3,873 | €10,760 | +€6,887 | +177.8% |
| Profit (loss) for the period | 9904 | €11,647 | €32,927 | +€21,280 | +182.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,647 | €32,927 | +€21,280 | +182.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.