MB & C° Consulting: what changed
What changed
MB & C° Consulting
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€259,578
2024 · €183,902+€75,676
Equity
€2.6m
2024 · €2.3m+€259,528
Cash
€185,743
2024 · €72,431+€113,311
Balance sheet total
€3.0m
2024 · €2.8m+€215,133
Largest movements
Assets
- Receivables after one year +€140,000
up €140,000 (+14.9%), from €942,000 to €1.1m
- Cash +€113,311
up €113,311 (+156%), from €72,431 to €185,743
mainly Net result for the year (+€259,578) and Receivables within one year (+€44,395)
- Receivables within one year -€44,395
down €44,395 (-61.7%), from €71,895 to €27,500
of which Trade receivables: -€27,595
Equity and liabilities
- Reserves +€259,578
up €259,578 (+17.5%), from €1.5m to €1.7m
of which Distributable reserves: +€259,578
- Tax, wage and social debts -€40,651
down €40,651 (-32.2%), from €126,187 to €85,537
of which Taxes: -€46,385
- Other debts +€40,428
up €40,428 (+41.2%), from €98,034 to €138,462
- Current portion of long-term debt -€36,565
down €36,565 (-69.8%), from €52,354 to €15,789
Income statement
- Financial charges -€145,482
down €145,482 (-56.5%), from €257,265 to €111,782
- Taxes +€34,756
up €34,756 (+42.7%), from €81,414 to €116,170
- Gross operating margin -€31,274
down €31,274 (-6.0%), from €522,501 to €491,227
- Staff costs +€23,977
up €23,977 (+231%), from €10,389 to €34,366
- Depreciation -€20,091
down €20,091 (-57.7%), from €34,827 to €14,736
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€183,902
Gross operating margin
-€31,274
Staff costs
-€23,977
Depreciation
+€20,091
Other operating charges
-€171
Financial income
+€281
Financial charges
+€145,482
Taxes
-€34,756
Result 2025
€259,578
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€174,259
Investment
-€21,013
Financing
-€39,934
Cash 2024
€72,431
From operations (derived)
+€174,259
Net result for the year
+€259,578
Depreciation
+€14,736
Receivables after one year
-€140,000
Receivables within one year
+€44,395
Smaller working-capital items
+€39
Trade debts
-€4,265
Tax, wage and social debts
-€40,651
Other debts
+€40,428
Investment (derived)
-€21,013
Investment in fixed assets (net)
-€16,014
Current investments
-€4,999
Financing
-€39,934
Debts after one year
-€15,789
Current portion of long-term debt
-€36,565
Short-term financial debts
+€12,470
Contributions, distributions and other
-€50
Cash 2025
€185,743
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,761,229 | €2,976,363 | +€215,133 | +7.8% |
| Fixed assets | 21/28 | €1,546,457 | €1,547,736 | +€1,278 | +0.1% |
| Tangible fixed assets | 22/27 | €50,397 | €51,675 | +€1,278 | +2.5% |
| Plant, machinery and equipment | 23 | €8,824 | €7,198 | -€1,626 | -18.4% |
| Furniture and vehicles | 24 | €1,370 | €7,658 | +€6,288 | +459% |
| Other tangible fixed assets | 26 | €40,203 | €36,819 | -€3,384 | -8.4% |
| Financial fixed assets | 28 | €1,496,060 | €1,496,060 | = | 0.0% |
| Current assets | 29/58 | €1,214,772 | €1,428,627 | +€213,855 | +17.6% |
| Amounts receivable after more than one year | 29 | €942,000 | €1,082,000 | +€140,000 | +14.9% |
| Other amounts receivable | 291 | €942,000 | €1,082,000 | +€140,000 | +14.9% |
| Amounts receivable within one year | 40/41 | €71,895 | €27,500 | -€44,395 | -61.7% |
| Trade receivables | 40 | €35,595 | €8,000 | -€27,595 | -77.5% |
| Other amounts receivable | 41 | €36,300 | €19,500 | -€16,800 | -46.3% |
| Current investments | 50/53 | €126,305 | €131,304 | +€4,999 | +4.0% |
| Cash at bank and in hand | 54/58 | €72,431 | €185,743 | +€113,311 | +156% |
| Deferred charges and accrued income | 490/1 | €2,141 | €2,080 | -€61 | -2.8% |
| Total equity and liabilities | 10/49 | €2,761,229 | €2,976,363 | +€215,133 | +7.8% |
| Equity | 10/15 | €2,290,539 | €2,550,067 | +€259,528 | +11.3% |
| Contributions | 10/11 | €330,050 | €330,000 | -€50 | 0.0% |
| Reserves | 13 | €1,484,015 | €1,743,592 | +€259,578 | +17.5% |
| Tax-exempt reserves | 132 | €250,072 | €250,072 | = | 0.0% |
| Distributable reserves | 133 | €1,233,943 | €1,493,521 | +€259,578 | +21.0% |
| Profit (loss) carried forward | 14 | €476,474 | €476,474 | = | 0.0% |
| Provisions and deferred taxes | 16 | €83,357 | €83,357 | = | 0.0% |
| Deferred taxes | 168 | €83,357 | €83,357 | = | 0.0% |
| Amounts payable | 17/49 | €387,333 | €342,939 | -€44,394 | -11.5% |
| Amounts payable after more than one year | 17 | €15,789 | - | -€15,789 | |
| Financial debts | 170/4 | €15,789 | - | -€15,789 | |
| Amounts payable within one year | 42/48 | €371,507 | €342,923 | -€28,584 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €52,354 | €15,789 | -€36,565 | -69.8% |
| Financial debts | 43 | €59,736 | €72,205 | +€12,470 | +20.9% |
| Credit institutions | 430/8 | €59,736 | €72,205 | +€12,470 | +20.9% |
| Trade debts | 44 | €35,196 | €30,931 | -€4,265 | -12.1% |
| Suppliers | 440/4 | €35,196 | €30,931 | -€4,265 | -12.1% |
| Taxes, remuneration and social security | 45 | €126,187 | €85,537 | -€40,651 | -32.2% |
| Taxes | 450/3 | €123,510 | €77,125 | -€46,385 | -37.6% |
| Remuneration and social security | 454/9 | €2,677 | €8,412 | +€5,735 | +214% |
| Other amounts payable | 47/48 | €98,034 | €138,462 | +€40,428 | +41.2% |
| Accrued charges and deferred income | 492/3 | €37 | €15 | -€22 | -58.8% |
| Remuneration, social security and pensions | 62 | €10,389 | €34,366 | +€23,977 | +231% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,827 | €14,736 | -€20,091 | -57.7% |
| Other operating charges | 640/8 | €960 | €1,132 | +€171 | +17.9% |
| Gross operating margin | 9900 | €522,501 | €491,227 | -€31,274 | -6.0% |
| Operating profit (loss) | 9901 | €476,325 | €440,993 | -€35,332 | -7.4% |
| Financial income | 75/76B | €46,256 | €46,537 | +€281 | +0.6% |
| Recurring financial income | 75 | €46,256 | €46,537 | +€281 | +0.6% |
| Financial charges | 65/66B | €257,265 | €111,782 | -€145,482 | -56.5% |
| Recurring financial charges | 65 | €257,265 | €111,782 | -€145,482 | -56.5% |
| Profit (loss) for the period before taxes | 9903 | €265,317 | €375,748 | +€110,431 | +41.6% |
| Income taxes | 67/77 | €81,414 | €116,170 | +€34,756 | +42.7% |
| Profit (loss) for the period | 9904 | €183,902 | €259,578 | +€75,676 | +41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €183,902 | €259,578 | +€75,676 | +41.1% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.