M.N. CONSULTING: 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.N. CONSULTING
Largest movements
- Cash +€49,888
up €49,888 (+86.4%), from €57,733 to €107,621
mainly Net result for the year (+€60,889) and Depreciation (+€1,184)
- Deferred charges and accrued income +€3,015
up €3,015 (+108%), from €2,797 to €5,812
- Receivables within one year +€2,092
up €2,092 (+16.0%), from €13,071 to €15,163
of which Trade receivables: +€2,100
- Profit (loss) carried forward +€60,889
up €60,889 (+116%), from €52,294 to €113,183
- Tax, wage and social debts -€5,956
down €5,956 (-54.8%), from €10,868 to €4,913
of which Taxes: -€3,806
- Gross operating margin +€9,471
up €9,471 (+13.4%), from €70,523 to €79,995
- Taxes +€2,194
up €2,194 (+15.2%), from €14,418 to €16,613
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 | €77,497 | €131,899 | +€54,402 | +70.2% |
| Fixed assets | 21/28 | €3,896 | €3,303 | -€594 | -15.2% |
| Tangible fixed assets | 22/27 | €3,896 | €3,303 | -€594 | -15.2% |
| Furniture and vehicles | 24 | €3,896 | €3,303 | -€594 | -15.2% |
| Current assets | 29/58 | €73,601 | €128,596 | +€54,996 | +74.7% |
| Amounts receivable within one year | 40/41 | €13,071 | €15,163 | +€2,092 | +16.0% |
| Trade receivables | 40 | €12,600 | €14,700 | +€2,100 | +16.7% |
| Other amounts receivable | 41 | €471 | €463 | -€8 | -1.6% |
| Cash at bank and in hand | 54/58 | €57,733 | €107,621 | +€49,888 | +86.4% |
| Deferred charges and accrued income | 490/1 | €2,797 | €5,812 | +€3,015 | +108% |
| Total equity and liabilities | 10/49 | €77,497 | €131,899 | +€54,402 | +70.2% |
| Equity | 10/15 | €54,794 | €115,683 | +€60,889 | +111% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,294 | €113,183 | +€60,889 | +116% |
| Amounts payable | 17/49 | €22,703 | €16,216 | -€6,487 | -28.6% |
| Amounts payable within one year | 42/48 | €20,953 | €14,577 | -€6,375 | -30.4% |
| Trade debts | 44 | €926 | €792 | -€134 | -14.5% |
| Suppliers | 440/4 | €926 | €792 | -€134 | -14.5% |
| Taxes, remuneration and social security | 45 | €10,868 | €4,913 | -€5,956 | -54.8% |
| Taxes | 450/3 | €8,718 | €4,913 | -€3,806 | -43.7% |
| Remuneration and social security | 454/9 | €2,150 | €0 | -€2,150 | -100% |
| Other amounts payable | 47/48 | €9,159 | €8,873 | -€286 | -3.1% |
| Accrued charges and deferred income | 492/3 | €1,750 | €1,638 | -€112 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €928 | €1,184 | +€256 | +27.6% |
| Gross operating margin | 9900 | €70,523 | €79,995 | +€9,471 | +13.4% |
| Operating profit (loss) | 9901 | €69,596 | €78,811 | +€9,215 | +13.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €649 | €1,309 | +€661 | +102% |
| Recurring financial charges | 65 | €649 | €1,309 | +€661 | +102% |
| Profit (loss) for the period before taxes | 9903 | €68,947 | €77,502 | +€8,555 | +12.4% |
| Income taxes | 67/77 | €14,418 | €16,613 | +€2,194 | +15.2% |
| Profit (loss) for the period | 9904 | €54,529 | €60,889 | +€6,360 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €54,529 | €60,889 | +€6,360 | +11.7% |
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 22 October 2026 via checked.be.