M.R. Management Consulting: 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. Management Consulting
Largest movements
- Deferred charges and accrued income +€91,469
up €91,469, from €0 to €91,469
- Cash +€63,539
up €63,539 (+399%), from €15,931 to €79,470
mainly Net result for the year (+€131,966) and Receivables within one year (+€20,919)
- Receivables within one year -€20,919
down €20,919 (-50.0%), from €41,830 to €20,911
of which Trade receivables: -€20,920
- Reserves +€131,966
up €131,966 (+308%), from €42,853 to €174,819
- Other debts +€4,904
up €4,904 (+227%), from €2,163 to €7,067
- Trade debts -€2,126
down €2,126 (-51.9%), from €4,098 to €1,972
- Gross operating margin +€128,118
up €128,118 (+203%), from €63,058 to €191,176
- Taxes +€26,135
up €26,135 (+151%), from €17,360 to €43,495
- Other operating charges +€2,181
up €2,181 (+16.9%), from €12,903 to €15,083
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 | €58,343 | €191,918 | +€133,575 | +229% |
| Fixed assets | 21/28 | €582 | €67 | -€515 | -88.5% |
| Tangible fixed assets | 22/27 | €582 | €67 | -€515 | -88.5% |
| Furniture and vehicles | 24 | €582 | €67 | -€515 | -88.5% |
| Current assets | 29/58 | €57,761 | €191,851 | +€134,090 | +232% |
| Amounts receivable within one year | 40/41 | €41,830 | €20,911 | -€20,919 | -50.0% |
| Trade receivables | 40 | €41,830 | €20,910 | -€20,920 | -50.0% |
| Other amounts receivable | 41 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €15,931 | €79,470 | +€63,539 | +399% |
| Deferred charges and accrued income | 490/1 | €0 | €91,469 | +€91,469 | |
| Total equity and liabilities | 10/49 | €58,343 | €191,918 | +€133,575 | +229% |
| Equity | 10/15 | €45,353 | €177,319 | +€131,966 | +291% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €42,853 | €174,819 | +€131,966 | +308% |
| Distributable reserves | 133 | €42,853 | €174,819 | +€131,966 | +308% |
| Amounts payable | 17/49 | €12,990 | €14,599 | +€1,608 | +12.4% |
| Amounts payable within one year | 42/48 | €12,990 | €14,599 | +€1,608 | +12.4% |
| Trade debts | 44 | €4,098 | €1,972 | -€2,126 | -51.9% |
| Suppliers | 440/4 | €4,098 | €1,972 | -€2,126 | -51.9% |
| Taxes, remuneration and social security | 45 | €6,729 | €5,559 | -€1,170 | -17.4% |
| Taxes | 450/3 | €6,729 | €5,559 | -€1,170 | -17.4% |
| Other amounts payable | 47/48 | €2,163 | €7,067 | +€4,904 | +227% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €366 | €515 | +€149 | +40.6% |
| Other operating charges | 640/8 | €12,903 | €15,083 | +€2,181 | +16.9% |
| Gross operating margin | 9900 | €63,058 | €191,176 | +€128,118 | +203% |
| Operating profit (loss) | 9901 | €49,789 | €175,578 | +€125,789 | +253% |
| Financial income | 75/76B | €192 | €11 | -€180 | -94.2% |
| Recurring financial income | 75 | €192 | €11 | -€180 | -94.2% |
| Financial charges | 65/66B | €82 | €128 | +€45 | +54.9% |
| Recurring financial charges | 65 | €82 | €128 | +€45 | +54.9% |
| Profit (loss) for the period before taxes | 9903 | €49,898 | €175,461 | +€125,563 | +252% |
| Income taxes | 67/77 | €17,360 | €43,495 | +€26,135 | +151% |
| Profit (loss) for the period | 9904 | €32,538 | €131,966 | +€99,428 | +306% |
| Profit (loss) for the period to be appropriated | 9905 | €32,538 | €131,966 | +€99,428 | +306% |
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 29 October 2026 via checked.be.