M-Pro Consult: what changed
Two fiscal 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.
What changed
M-Pro Consult
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€8,310
2024 · -€16,594+€8,284
Equity
€435,316
2024 · €443,626-€8,310
Cash
€34
2024 · €1,893-€1,859
Balance sheet total
€930,751
2024 · €949,909-€19,158
Largest movements
Assets
- Tangible fixed assets -€17,613
down €17,613 (-1.9%), from €918,254 to €900,641
of which Land and buildings: -€17,613
Equity and liabilities
- Other debts -€18,551
down €18,551 (-19.9%), from €93,051 to €74,500
Income statement
- Gross operating margin +€6,654
up €6,654 (+55.7%), from €11,950 to €18,604
- Financial charges -€2,047
down €2,047 (-25.2%), from €8,129 to €6,082
- Other operating charges +€408
up €408 (+10.8%), from €3,786 to €4,194
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.
Result 2024
-€16,594
Gross operating margin
+€6,654
Depreciation
-€29
Other operating charges
-€408
Financial income
+€20
Financial charges
+€2,047
Result 2025
-€8,310
Cash bridge derived
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.
From operations
+€4,142
Investment
-€6,001
Financing
€0
Cash 2024
€1,893
From operations (derived)
+€4,142
Net result for the year
-€8,310
Depreciation
+€20,464
Receivables within one year
+€3,902
Deferred charges and accrued income
-€1,068
Provisions
-€3,806
Trade debts
+€2,705
Tax, wage and social debts
+€21
Other debts
-€18,551
Accrued charges and deferred income
+€8,783
Investment (derived)
-€6,001
Investment in fixed assets (net)
-€2,852
Current investments
-€3,149
Cash 2025
€34
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €949,909 | €930,751 | -€19,158 | -2.0% |
| Fixed assets | 21/28 | €919,315 | €901,702 | -€17,613 | -1.9% |
| Tangible fixed assets | 22/27 | €918,254 | €900,641 | -€17,613 | -1.9% |
| Land and buildings | 22 | €915,968 | €898,355 | -€17,613 | -1.9% |
| Furniture and vehicles | 24 | €2,286 | €2,286 | = | 0.0% |
| Financial fixed assets | 28 | €1,061 | €1,061 | = | 0.0% |
| Current assets | 29/58 | €30,593 | €29,049 | -€1,545 | -5.0% |
| Stocks and contracts in progress | 3 | €23,000 | €23,000 | = | 0.0% |
| Stocks | 30/36 | €23,000 | €23,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,700 | €1,798 | -€3,902 | -68.5% |
| Trade receivables | 40 | €3,617 | €1,198 | -€2,420 | -66.9% |
| Other amounts receivable | 41 | €2,083 | €600 | -€1,483 | -71.2% |
| Current investments | 50/53 | - | €3,149 | +€3,149 | |
| Cash at bank and in hand | 54/58 | €1,893 | €34 | -€1,859 | -98.2% |
| Deferred charges and accrued income | 490/1 | - | €1,068 | +€1,068 | |
| Total equity and liabilities | 10/49 | €949,909 | €930,751 | -€19,158 | -2.0% |
| Equity | 10/15 | €443,626 | €435,316 | -€8,310 | -1.9% |
| Contributions | 10/11 | €2,250 | €2,250 | = | 0.0% |
| Reserves | 13 | €437,869 | €430,482 | -€7,387 | -1.7% |
| Non-distributable reserves | 130/1 | €225 | €225 | = | 0.0% |
| Reserves not available under the articles | 1311 | €225 | €225 | = | 0.0% |
| Tax-exempt reserves | 132 | €331,033 | €323,645 | -€7,387 | -2.2% |
| Distributable reserves | 133 | €106,611 | €106,611 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,507 | €2,584 | -€923 | -26.3% |
| Provisions and deferred taxes | 16 | €97,072 | €93,266 | -€3,806 | -3.9% |
| Deferred taxes | 168 | €97,072 | €93,266 | -€3,806 | -3.9% |
| Amounts payable | 17/49 | €409,211 | €402,169 | -€7,042 | -1.7% |
| Amounts payable after more than one year | 17 | €270,000 | €270,000 | = | 0.0% |
| Financial debts | 170/4 | €270,000 | €270,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €114,277 | €98,452 | -€15,825 | -13.8% |
| Trade debts | 44 | €21,226 | €23,931 | +€2,705 | +12.7% |
| Suppliers | 440/4 | €21,226 | €23,931 | +€2,705 | +12.7% |
| Taxes, remuneration and social security | 45 | - | €21 | +€21 | |
| Taxes | 450/3 | - | €21 | +€21 | |
| Other amounts payable | 47/48 | €93,051 | €74,500 | -€18,551 | -19.9% |
| Accrued charges and deferred income | 492/3 | €24,934 | €33,717 | +€8,783 | +35.2% |
| Non-recurring operating income | 76A | €593 | - | -€593 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,435 | €20,464 | +€29 | +0.1% |
| Other operating charges | 640/8 | €3,786 | €4,194 | +€408 | +10.8% |
| Gross operating margin | 9900 | €11,950 | €18,604 | +€6,654 | +55.7% |
| Operating profit (loss) | 9901 | -€12,271 | -€6,054 | +€6,217 | +50.7% |
| Financial income | 75/76B | €0 | €20 | +€20 | +33233.3% |
| Recurring financial income | 75 | €0 | €20 | +€20 | +33233.3% |
| Financial charges | 65/66B | €8,129 | €6,082 | -€2,047 | -25.2% |
| Recurring financial charges | 65 | €8,129 | €6,082 | -€2,047 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | -€20,400 | -€12,116 | +€8,284 | +40.6% |
| Transfer from deferred taxes | 780 | €3,806 | €3,806 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€16,594 | -€8,310 | +€8,284 | +49.9% |
| Transfer from tax-exempt reserves | 789 | €7,387 | €7,387 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,207 | -€923 | +€8,284 | +90.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.