M.K. CONSULTING & LOGISTICS: 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.K. CONSULTING & LOGISTICS
Largest movements
- Receivables within one year +€57,686
up €57,686 (+2,652%), from €2,175 to €59,861
of which Trade receivables: +€31,720
- Cash -€37,723
down €37,723 (-58.2%), from €64,773 to €27,050
mainly Receivables within one year (-€57,686) and Investment in fixed assets (net) (-€25,150)
- Financial fixed assets +€22,989
up €22,989 (+1,511%), from €1,521 to €24,510
- Tangible fixed assets -€3,375
down €3,375 (-24.2%), from €13,930 to €10,555
- Deferred charges and accrued income +€2,306
up €2,306 (+132%), from €1,754 to €4,060
- Profit (loss) carried forward +€22,125
up €22,125 (+39.5%), from €56,058 to €78,183
- Trade debts +€17,934
up €17,934 (+619%), from €2,899 to €20,833
- Tax, wage and social debts +€1,825
up €1,825 (+8.2%), from €22,185 to €24,011
- Depreciation +€2,178
up €2,178 (+64.9%), from €3,357 to €5,536
- Gross operating margin -€1,219
down €1,219 (-3.2%), from €38,547 to €37,329
- Financial income +€468
new in 2025: €468
- Taxes -€461
down €461 (-6.8%), from €6,753 to €6,292
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 | €84,153 | €126,036 | +€41,884 | +49.8% |
| Fixed assets | 21/28 | €15,451 | €35,065 | +€19,614 | +127% |
| Tangible fixed assets | 22/27 | €13,930 | €10,555 | -€3,375 | -24.2% |
| Furniture and vehicles | 24 | €13,930 | €10,555 | -€3,375 | -24.2% |
| Financial fixed assets | 28 | €1,521 | €24,510 | +€22,989 | +1,511% |
| Current assets | 29/58 | €68,702 | €90,971 | +€22,270 | +32.4% |
| Amounts receivable within one year | 40/41 | €2,175 | €59,861 | +€57,686 | +2,652% |
| Trade receivables | 40 | €2,175 | €33,895 | +€31,720 | +1,458% |
| Other amounts receivable | 41 | - | €25,966 | +€25,966 | |
| Cash at bank and in hand | 54/58 | €64,773 | €27,050 | -€37,723 | -58.2% |
| Deferred charges and accrued income | 490/1 | €1,754 | €4,060 | +€2,306 | +132% |
| Total equity and liabilities | 10/49 | €84,153 | €126,036 | +€41,884 | +49.8% |
| Equity | 10/15 | €59,068 | €81,193 | +€22,125 | +37.5% |
| Contributions | 10/11 | €3,010 | €3,010 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,058 | €78,183 | +€22,125 | +39.5% |
| Amounts payable | 17/49 | €25,084 | €44,843 | +€19,759 | +78.8% |
| Amounts payable within one year | 42/48 | €25,084 | €44,843 | +€19,759 | +78.8% |
| Trade debts | 44 | €2,899 | €20,833 | +€17,934 | +619% |
| Suppliers | 440/4 | €2,899 | €20,833 | +€17,934 | +619% |
| Taxes, remuneration and social security | 45 | €22,185 | €24,011 | +€1,825 | +8.2% |
| Taxes | 450/3 | €22,185 | €24,011 | +€1,825 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,357 | €5,536 | +€2,178 | +64.9% |
| Other operating charges | 640/8 | €651 | €947 | +€296 | +45.4% |
| Gross operating margin | 9900 | €38,547 | €37,329 | -€1,219 | -3.2% |
| Operating profit (loss) | 9901 | €34,539 | €30,846 | -€3,693 | -10.7% |
| Financial income | 75/76B | - | €468 | +€468 | |
| Recurring financial income | 75 | - | €468 | +€468 | |
| Financial charges | 65/66B | €3,050 | €2,897 | -€154 | -5.0% |
| Recurring financial charges | 65 | €3,050 | €2,897 | -€154 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €31,488 | €28,417 | -€3,072 | -9.8% |
| Income taxes | 67/77 | €6,753 | €6,292 | -€461 | -6.8% |
| Profit (loss) for the period | 9904 | €24,736 | €22,125 | -€2,611 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,736 | €22,125 | -€2,611 | -10.6% |
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 29 October 2026 via checked.be.