M.P.C. Consult: 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.P.C. Consult
Largest movements
- Receivables after one year -€38,438
down €38,438 (-27.9%), from €137,800 to €99,362
- Tangible fixed assets -€20,432
down €20,432 (-18.9%), from €108,380 to €87,948
of which Furniture and vehicles: -€11,850
- Receivables within one year -€10,078
down €10,078 (-45.3%), from €22,243 to €12,165
of which Other amounts receivable: -€5,887
- Reserves -€58,900
down €58,900 (-23.3%), from €252,730 to €193,830
- Profit (loss) carried forward -€41,295
down €41,295 (-93.0%), from -€44,400 to -€85,695
- Other debts +€31,830
up €31,830 (+132%), from €24,125 to €55,955
- Trade debts +€4,566
up €4,566 (+85.1%), from €5,366 to €9,932
- Other operating charges -€2,134
down €2,134 (-33.0%), from €6,461 to €4,327
- Gross operating margin +€1,614
up €1,614 (+7.6%), from -€21,242 to -€19,627
- Depreciation -€776
down €776 (-3.7%), from €21,208 to €20,432
- Financial income -€614
down €614 (-13.7%), from €4,469 to €3,855
- Financial charges -€306
down €306 (-65.8%), from €465 to €159
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 | €274,881 | €210,824 | -€64,057 | -23.3% |
| Fixed assets | 21/28 | €108,399 | €87,967 | -€20,432 | -18.8% |
| Tangible fixed assets | 22/27 | €108,380 | €87,948 | -€20,432 | -18.9% |
| Land and buildings | 22 | €13,756 | €13,669 | -€87 | -0.6% |
| Plant, machinery and equipment | 23 | €41,004 | €32,648 | -€8,356 | -20.4% |
| Furniture and vehicles | 24 | €37,830 | €25,980 | -€11,850 | -31.3% |
| Other tangible fixed assets | 26 | €15,791 | €15,651 | -€140 | -0.9% |
| Financial fixed assets | 28 | €19 | €19 | = | 0.0% |
| Current assets | 29/58 | €166,483 | €122,857 | -€43,625 | -26.2% |
| Amounts receivable after more than one year | 29 | €137,800 | €99,362 | -€38,438 | -27.9% |
| Other amounts receivable | 291 | €137,800 | €99,362 | -€38,438 | -27.9% |
| Amounts receivable within one year | 40/41 | €22,243 | €12,165 | -€10,078 | -45.3% |
| Trade receivables | 40 | €9,518 | €5,327 | -€4,191 | -44.0% |
| Other amounts receivable | 41 | €12,725 | €6,838 | -€5,887 | -46.3% |
| Cash at bank and in hand | 54/58 | €2,824 | €5,359 | +€2,535 | +89.8% |
| Deferred charges and accrued income | 490/1 | €3,616 | €5,971 | +€2,355 | +65.1% |
| Total equity and liabilities | 10/49 | €274,881 | €210,824 | -€64,057 | -23.3% |
| Equity | 10/15 | €214,528 | €114,333 | -€100,195 | -46.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €252,730 | €193,830 | -€58,900 | -23.3% |
| Distributable reserves | 133 | €252,730 | €193,830 | -€58,900 | -23.3% |
| Profit (loss) carried forward | 14 | -€44,400 | -€85,695 | -€41,295 | -93.0% |
| Provisions and deferred taxes | 16 | €26,756 | €26,756 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €26,756 | €26,756 | = | 0.0% |
| Other liabilities and charges | 164/5 | €26,756 | €26,756 | = | 0.0% |
| Amounts payable | 17/49 | €33,598 | €69,736 | +€36,138 | +108% |
| Amounts payable within one year | 42/48 | €33,258 | €69,437 | +€36,179 | +109% |
| Trade debts | 44 | €5,366 | €9,932 | +€4,566 | +85.1% |
| Suppliers | 440/4 | €5,366 | €9,932 | +€4,566 | +85.1% |
| Taxes, remuneration and social security | 45 | €3,768 | €3,550 | -€217 | -5.8% |
| Taxes | 450/3 | €3,768 | €3,550 | -€217 | -5.8% |
| Other amounts payable | 47/48 | €24,125 | €55,955 | +€31,830 | +132% |
| Accrued charges and deferred income | 492/3 | €340 | €299 | -€41 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,208 | €20,432 | -€776 | -3.7% |
| Other operating charges | 640/8 | €6,461 | €4,327 | -€2,134 | -33.0% |
| Gross operating margin | 9900 | -€21,242 | -€19,627 | +€1,614 | +7.6% |
| Operating profit (loss) | 9901 | -€48,911 | -€44,387 | +€4,524 | +9.2% |
| Financial income | 75/76B | €4,469 | €3,855 | -€614 | -13.7% |
| Recurring financial income | 75 | €4,469 | €3,855 | -€614 | -13.7% |
| Financial charges | 65/66B | €465 | €159 | -€306 | -65.8% |
| Recurring financial charges | 65 | €465 | €159 | -€306 | -65.8% |
| Profit (loss) for the period before taxes | 9903 | -€44,906 | -€40,690 | +€4,216 | +9.4% |
| Income taxes | 67/77 | €523 | €605 | +€83 | +15.8% |
| Profit (loss) for the period | 9904 | -€45,429 | -€41,295 | +€4,134 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,429 | -€41,295 | +€4,134 | +9.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.