M & P 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 Consult
Largest movements
- Cash -€3,862
down €3,862 (-100%), from €3,862 to €0
mainly Trade debts (-€16,878) and Tax, wage and social debts (-€11,148)
- Tangible fixed assets -€3,293
down €3,293 (-26.9%), from €12,262 to €8,969
of which Furniture and vehicles: -€3,113
- Intangible fixed assets +€1,814
new in 2025: €1,814
- Deferred charges and accrued income -€1,292
down €1,292 (-58.5%), from €2,208 to €916
- Profit (loss) carried forward +€24,564
up €24,564, from -€16,834 to €7,730
- Trade debts -€16,878
down €16,878 (-46.6%), from €36,242 to €19,364
- Tax, wage and social debts -€11,148
down €11,148 (-46.8%), from €23,814 to €12,666
- Debts after one year -€6,721
down €6,721 (-53.3%), from €12,611 to €5,889
- Short-term financial debts +€2,124
up €2,124 (+342%), from €620 to €2,745
- Gross operating margin +€77,580
up €77,580, from -€41,785 to €35,795
- Depreciation -€2,154
down €2,154 (-28.7%), from €7,512 to €5,358
- Financial charges +€1,003
up €1,003 (+45.6%), from €2,196 to €3,199
- Taxes +€635
up €635 (+76.2%), from €833 to €1,469
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 | €81,415 | €74,430 | -€6,985 | -8.6% |
| Fixed assets | 21/28 | €13,012 | €11,534 | -€1,479 | -11.4% |
| Intangible fixed assets | 21 | - | €1,814 | +€1,814 | |
| Tangible fixed assets | 22/27 | €12,262 | €8,969 | -€3,293 | -26.9% |
| Land and buildings | 22 | €3,184 | €3,004 | -€180 | -5.7% |
| Furniture and vehicles | 24 | €9,078 | €5,965 | -€3,113 | -34.3% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €68,403 | €62,897 | -€5,506 | -8.0% |
| Amounts receivable within one year | 40/41 | €61,120 | €60,767 | -€353 | -0.6% |
| Trade receivables | 40 | €45,944 | €39,635 | -€6,310 | -13.7% |
| Other amounts receivable | 41 | €15,175 | €21,132 | +€5,957 | +39.3% |
| Current investments | 50/53 | €1,214 | €1,214 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,862 | €0 | -€3,862 | -100% |
| Deferred charges and accrued income | 490/1 | €2,208 | €916 | -€1,292 | -58.5% |
| Total equity and liabilities | 10/49 | €81,415 | €74,430 | -€6,985 | -8.6% |
| Equity | 10/15 | €1,766 | €26,330 | +€24,564 | +1,391% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,834 | €7,730 | +€24,564 | |
| Amounts payable | 17/49 | €79,649 | €48,100 | -€31,549 | -39.6% |
| Amounts payable after more than one year | 17 | €12,611 | €5,889 | -€6,721 | -53.3% |
| Financial debts | 170/4 | €12,611 | €5,889 | -€6,721 | -53.3% |
| Amounts payable within one year | 42/48 | €67,039 | €41,811 | -€25,228 | -37.6% |
| Current portion of amounts payable after more than one year | 42 | €6,363 | €7,036 | +€674 | +10.6% |
| Financial debts | 43 | €620 | €2,745 | +€2,124 | +342% |
| Credit institutions | 430/8 | €620 | €2,745 | +€2,124 | +342% |
| Trade debts | 44 | €36,242 | €19,364 | -€16,878 | -46.6% |
| Suppliers | 440/4 | €36,242 | €19,364 | -€16,878 | -46.6% |
| Taxes, remuneration and social security | 45 | €23,814 | €12,666 | -€11,148 | -46.8% |
| Taxes | 450/3 | €23,814 | €12,666 | -€11,148 | -46.8% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,512 | €5,358 | -€2,154 | -28.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €959 | €1,206 | +€247 | +25.8% |
| Gross operating margin | 9900 | -€41,785 | €35,795 | +€77,580 | |
| Operating profit (loss) | 9901 | -€50,255 | €29,231 | +€79,486 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +16.7% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +16.7% |
| Financial charges | 65/66B | €2,196 | €3,199 | +€1,003 | +45.6% |
| Recurring financial charges | 65 | €2,196 | €3,199 | +€1,003 | +45.6% |
| Profit (loss) for the period before taxes | 9903 | -€52,452 | €26,032 | +€78,484 | |
| Income taxes | 67/77 | €833 | €1,469 | +€635 | +76.2% |
| Profit (loss) for the period | 9904 | -€53,285 | €24,564 | +€77,849 | |
| Profit (loss) for the period to be appropriated | 9905 | -€53,285 | €24,564 | +€77,849 |
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 20 October 2026 via checked.be.