MB Construction 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.
MB Construction Consult
Largest movements
- Cash +€16,098
up €16,098 (+42.7%), from €37,695 to €53,793
mainly Net result for the year (+€9,005) and Tax, wage and social debts (+€2,763)
- Tangible fixed assets -€1,593
down €1,593 (-33.6%), from €4,738 to €3,145
- Receivables within one year -€1,570
down €1,570 (-14.9%), from €10,559 to €8,989
- Deferred charges and accrued income -€779
down €779 (-23.8%), from €3,271 to €2,492
- Profit (loss) carried forward +€9,005
up €9,005 (+40.1%), from €22,465 to €31,471
- Tax, wage and social debts +€2,763
up €2,763 (+32.5%), from €8,492 to €11,256
- Other debts +€1,901
up €1,901 (+8.3%), from €22,765 to €24,666
- Trade debts -€1,513
down €1,513 (-98.3%), from €1,540 to €27
- Gross operating margin -€16,156
down €16,156 (-49.0%), from €32,958 to €16,802
- Taxes -€2,549
down €2,549 (-43.3%), from €5,890 to €3,341
- Depreciation +€881
up €881 (+123.8%), from €712 to €1,593
- Financial charges -€515
down €515 (-15.2%), from €3,377 to €2,862
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,262 | €68,419 | +€12,157 | +21.6% |
| Fixed assets | 21/28 | €4,738 | €3,145 | -€1,593 | -33.6% |
| Tangible fixed assets | 22/27 | €4,738 | €3,145 | -€1,593 | -33.6% |
| Furniture and vehicles | 24 | €4,738 | €3,145 | -€1,593 | -33.6% |
| Current assets | 29/58 | €51,524 | €65,274 | +€13,750 | +26.7% |
| Amounts receivable within one year | 40/41 | €10,559 | €8,989 | -€1,570 | -14.9% |
| Trade receivables | 40 | €10,559 | €8,989 | -€1,570 | -14.9% |
| Cash at bank and in hand | 54/58 | €37,695 | €53,793 | +€16,098 | +42.7% |
| Deferred charges and accrued income | 490/1 | €3,271 | €2,492 | -€779 | -23.8% |
| Total equity and liabilities | 10/49 | €56,262 | €68,419 | +€12,157 | +21.6% |
| Equity | 10/15 | €23,465 | €32,471 | +€9,005 | +38.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,465 | €31,471 | +€9,005 | +40.1% |
| Amounts payable | 17/49 | €32,797 | €35,948 | +€3,151 | +9.6% |
| Amounts payable within one year | 42/48 | €32,797 | €35,948 | +€3,151 | +9.6% |
| Trade debts | 44 | €1,540 | €27 | -€1,513 | -98.3% |
| Suppliers | 440/4 | €1,540 | €27 | -€1,513 | -98.3% |
| Taxes, remuneration and social security | 45 | €8,492 | €11,256 | +€2,763 | +32.5% |
| Taxes | 450/3 | €8,492 | €11,256 | +€2,763 | +32.5% |
| Other amounts payable | 47/48 | €22,765 | €24,666 | +€1,901 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €712 | €1,593 | +€881 | +123.8% |
| Other operating charges | 640/8 | €0 | - | -€0 | |
| Gross operating margin | 9900 | €32,958 | €16,802 | -€16,156 | -49.0% |
| Operating profit (loss) | 9901 | €32,246 | €15,209 | -€17,038 | -52.8% |
| Financial charges | 65/66B | €3,377 | €2,862 | -€515 | -15.2% |
| Recurring financial charges | 65 | €3,377 | €2,862 | -€515 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €28,869 | €12,346 | -€16,523 | -57.2% |
| Income taxes | 67/77 | €5,890 | €3,341 | -€2,549 | -43.3% |
| Profit (loss) for the period | 9904 | €22,979 | €9,005 | -€13,974 | -60.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,979 | €9,005 | -€13,974 | -60.8% |
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 3 October 2026 via checked.be.