M.R. 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.R. Consultancy
Largest movements
- Deferred charges and accrued income +€28,844
up €28,844 (+1,377%), from €2,094 to €30,938
- Receivables within one year -€3,366
down €3,366 (-79.2%), from €4,253 to €887
of which Trade receivables: -€2,765
- Cash +€3,118
up €3,118 (+42.5%), from €7,341 to €10,459
mainly Net result for the year (+€26,247) and Tax, wage and social debts (+€3,728)
- Profit (loss) carried forward +€18,745
up €18,745, from -€13,745 to €5,000
- Reserves +€7,502
up €7,502 (+807%), from €930 to €8,432
- Tax, wage and social debts +€3,728
up €3,728 (+97.2%), from €3,836 to €7,564
- Trade debts -€1,782
down €1,782 (-64.3%), from €2,772 to €990
- Accrued charges and deferred income +€600
up €600 (+41.4%), from €1,450 to €2,050
- Gross operating margin +€38,127
up €38,127 (+2,847%), from €1,339 to €39,466
- Taxes +€10,592
up €10,592 (+1,089%), from €973 to €11,564
- Other operating charges -€707
down €707 (-37.0%), from €1,911 to €1,204
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 | €13,688 | €42,285 | +€28,596 | +209% |
| Current assets | 29/58 | €13,688 | €42,285 | +€28,596 | +209% |
| Amounts receivable within one year | 40/41 | €4,253 | €887 | -€3,366 | -79.2% |
| Trade receivables | 40 | €2,765 | - | -€2,765 | |
| Other amounts receivable | 41 | €1,488 | €887 | -€601 | -40.4% |
| Cash at bank and in hand | 54/58 | €7,341 | €10,459 | +€3,118 | +42.5% |
| Deferred charges and accrued income | 490/1 | €2,094 | €30,938 | +€28,844 | +1,377% |
| Total equity and liabilities | 10/49 | €13,688 | €42,285 | +€28,596 | +209% |
| Equity | 10/15 | -€6,615 | €19,632 | +€26,247 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €930 | €8,432 | +€7,502 | +807% |
| Distributable reserves | 133 | €930 | €8,432 | +€7,502 | +807% |
| Profit (loss) carried forward | 14 | -€13,745 | €5,000 | +€18,745 | |
| Amounts payable | 17/49 | €20,303 | €22,653 | +€2,349 | +11.6% |
| Amounts payable within one year | 42/48 | €18,853 | €20,603 | +€1,749 | +9.3% |
| Trade debts | 44 | €2,772 | €990 | -€1,782 | -64.3% |
| Suppliers | 440/4 | €2,772 | €990 | -€1,782 | -64.3% |
| Taxes, remuneration and social security | 45 | €3,836 | €7,564 | +€3,728 | +97.2% |
| Taxes | 450/3 | €3,836 | €7,564 | +€3,728 | +97.2% |
| Other amounts payable | 47/48 | €12,245 | €12,048 | -€197 | -1.6% |
| Accrued charges and deferred income | 492/3 | €1,450 | €2,050 | +€600 | +41.4% |
| Non-recurring operating income | 76A | - | €29,250 | +€29,250 | |
| Other operating charges | 640/8 | €1,911 | €1,204 | -€707 | -37.0% |
| Gross operating margin | 9900 | €1,339 | €39,466 | +€38,127 | +2,847% |
| Operating profit (loss) | 9901 | -€571 | €38,262 | +€38,834 | |
| Financial income | 75/76B | €242 | €426 | +€184 | +75.9% |
| Recurring financial income | 75 | €242 | €426 | +€184 | +75.9% |
| Financial charges | 65/66B | €733 | €877 | +€144 | +19.7% |
| Recurring financial charges | 65 | €733 | €877 | +€144 | +19.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,062 | €37,811 | +€38,873 | |
| Income taxes | 67/77 | €973 | €11,564 | +€10,592 | +1,089% |
| Profit (loss) for the period | 9904 | -€2,035 | €26,247 | +€28,282 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,035 | €26,247 | +€28,282 |
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 24 October 2026 via checked.be.