M.P. CONSULTANCY: 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. CONSULTANCY
Largest movements
- Receivables within one year -€21,335
down €21,335 (-98.2%), from €21,726 to €391
of which Trade receivables: -€21,726
- Tangible fixed assets -€17,933
down €17,933 (-6.6%), from €272,648 to €254,715
of which Furniture and vehicles: -€11,144
- Current investments +€17,521
up €17,521 (+5.7%), from €309,689 to €327,210
- Cash +€8,367
up €8,367 (+20.2%), from €41,339 to €49,707
mainly Net result for the year (+€54,147) and Receivables within one year (+€21,335)
- Reserves +€54,147
up €54,147 (+11.5%), from €472,065 to €526,211
- Current portion of long-term debt -€28,287
no longer reported in 2024 (was €28,287)
- Other debts -€19,792
down €19,792 (-36.8%), from €53,755 to €33,963
- Tax, wage and social debts -€12,245
down €12,245 (-49.4%), from €24,799 to €12,554
- Trade debts -€7,143
down €7,143 (-25.8%), from €27,672 to €20,529
- Gross operating margin -€39,029
down €39,029 (-30.4%), from €128,194 to €89,165
- Other operating charges -€11,197
down €11,197 (-86.2%), from €12,987 to €1,790
- Taxes -€10,621
down €10,621 (-30.1%), from €35,276 to €24,656
- Financial charges -€4,880
down €4,880 (-79.2%), from €6,166 to €1,285
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €645,926 | €632,606 | -€13,320 | -2.1% |
| Fixed assets | 21/28 | €272,648 | €254,715 | -€17,933 | -6.6% |
| Tangible fixed assets | 22/27 | €272,648 | €254,715 | -€17,933 | -6.6% |
| Land and buildings | 22 | €261,016 | €254,227 | -€6,789 | -2.6% |
| Furniture and vehicles | 24 | €11,632 | €488 | -€11,144 | -95.8% |
| Current assets | 29/58 | €373,279 | €377,891 | +€4,613 | +1.2% |
| Amounts receivable within one year | 40/41 | €21,726 | €391 | -€21,335 | -98.2% |
| Trade receivables | 40 | €21,726 | - | -€21,726 | |
| Other amounts receivable | 41 | - | €391 | +€391 | |
| Current investments | 50/53 | €309,689 | €327,210 | +€17,521 | +5.7% |
| Cash at bank and in hand | 54/58 | €41,339 | €49,707 | +€8,367 | +20.2% |
| Deferred charges and accrued income | 490/1 | €525 | €584 | +€60 | +11.4% |
| Total equity and liabilities | 10/49 | €645,926 | €632,606 | -€13,320 | -2.1% |
| Equity | 10/15 | €486,413 | €540,560 | +€54,147 | +11.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €472,065 | €526,211 | +€54,147 | +11.5% |
| Distributable reserves | 133 | €472,065 | €526,211 | +€54,147 | +11.5% |
| Profit (loss) carried forward | 14 | €1,949 | €1,949 | = | 0.0% |
| Amounts payable | 17/49 | €159,513 | €92,046 | -€67,467 | -42.3% |
| Amounts payable within one year | 42/48 | €159,513 | €92,046 | -€67,467 | -42.3% |
| Current portion of amounts payable after more than one year | 42 | €28,287 | - | -€28,287 | |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €27,672 | €20,529 | -€7,143 | -25.8% |
| Suppliers | 440/4 | €27,672 | €20,529 | -€7,143 | -25.8% |
| Taxes, remuneration and social security | 45 | €24,799 | €12,554 | -€12,245 | -49.4% |
| Taxes | 450/3 | €24,799 | €12,554 | -€12,245 | -49.4% |
| Other amounts payable | 47/48 | €53,755 | €33,963 | -€19,792 | -36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,436 | €7,453 | +€17 | +0.2% |
| Other operating charges | 640/8 | €12,987 | €1,790 | -€11,197 | -86.2% |
| Gross operating margin | 9900 | €128,194 | €89,165 | -€39,029 | -30.4% |
| Operating profit (loss) | 9901 | €107,771 | €79,922 | -€27,849 | -25.8% |
| Financial income | 75/76B | €121 | €165 | +€44 | +36.1% |
| Recurring financial income | 75 | €121 | €165 | +€44 | +36.1% |
| Financial charges | 65/66B | €6,166 | €1,285 | -€4,880 | -79.2% |
| Recurring financial charges | 65 | €6,166 | €1,285 | -€4,880 | -79.2% |
| Profit (loss) for the period before taxes | 9903 | €101,727 | €78,802 | -€22,925 | -22.5% |
| Income taxes | 67/77 | €35,276 | €24,656 | -€10,621 | -30.1% |
| Profit (loss) for the period | 9904 | €66,451 | €54,147 | -€12,304 | -18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €66,451 | €54,147 | -€12,304 | -18.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.