MB CONSULT: 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.
MB CONSULT
Largest movements
- Cash +€193,146
up €193,146 (+386%), from €50,009 to €243,155
mainly Net result for the year (+€156,800) and Other debts (+€148,913)
- Intangible fixed assets -€67,500
down €67,500 (-25.0%), from €270,000 to €202,500
- Receivables within one year +€48,474
up €48,474 (+20.2%), from €239,801 to €288,275
of which Trade receivables: +€30,450
- Deferred charges and accrued income +€43,939
up €43,939 (+481%), from €9,136 to €53,075
- Other debts +€148,913
up €148,913 (+1,861%), from €8,000 to €156,913
- Tax, wage and social debts +€71,129
up €71,129 (+49.5%), from €143,692 to €214,820
of which Remuneration and social security: +€44,457
- Gross operating margin +€173,409
up €173,409 (+24.3%), from €714,301 to €887,710
- Staff costs +€26,623
up €26,623 (+5.1%), from €517,339 to €543,962
- Taxes +€14,860
up €14,860 (+27.2%), from €54,579 to €69,439
- Financial charges +€14,195
up €14,195 (+54.7%), from €25,955 to €40,150
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 | €1,190,963 | €1,414,544 | +€223,580 | +18.8% |
| Fixed assets | 21/28 | €292,017 | €230,039 | -€61,979 | -21.2% |
| Intangible fixed assets | 21 | €270,000 | €202,500 | -€67,500 | -25.0% |
| Tangible fixed assets | 22/27 | €21,724 | €27,146 | +€5,421 | +25.0% |
| Plant, machinery and equipment | 23 | €380 | €33 | -€347 | -91.4% |
| Furniture and vehicles | 24 | €2,208 | €10,894 | +€8,686 | +393% |
| Other tangible fixed assets | 26 | €19,136 | €16,219 | -€2,917 | -15.2% |
| Financial fixed assets | 28 | €293 | €393 | +€100 | +34.1% |
| Current assets | 29/58 | €898,946 | €1,184,505 | +€285,559 | +31.8% |
| Amounts receivable after more than one year | 29 | €600,000 | €600,000 | = | 0.0% |
| Trade receivables | 290 | €600,000 | €600,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €239,801 | €288,275 | +€48,474 | +20.2% |
| Trade receivables | 40 | €111,419 | €141,869 | +€30,450 | +27.3% |
| Other amounts receivable | 41 | €128,382 | €146,405 | +€18,024 | +14.0% |
| Cash at bank and in hand | 54/58 | €50,009 | €243,155 | +€193,146 | +386% |
| Deferred charges and accrued income | 490/1 | €9,136 | €53,075 | +€43,939 | +481% |
| Total equity and liabilities | 10/49 | €1,190,963 | €1,414,544 | +€223,580 | +18.8% |
| Equity | 10/15 | €14,813 | €14,470 | -€343 | -2.3% |
| Contributions | 10/11 | €12,422 | €14,282 | +€1,860 | +15.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €531 | €188 | -€343 | -64.7% |
| Amounts payable | 17/49 | €1,176,150 | €1,400,074 | +€223,923 | +19.0% |
| Amounts payable after more than one year | 17 | €933,721 | €933,721 | = | 0.0% |
| Financial debts | 170/4 | €933,721 | €933,721 | = | 0.0% |
| Amounts payable within one year | 42/48 | €242,236 | €466,153 | +€223,917 | +92.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €90,544 | €94,420 | +€3,875 | +4.3% |
| Suppliers | 440/4 | €90,544 | €94,420 | +€3,875 | +4.3% |
| Taxes, remuneration and social security | 45 | €143,692 | €214,820 | +€71,129 | +49.5% |
| Taxes | 450/3 | €59,214 | €85,885 | +€26,672 | +45.0% |
| Remuneration and social security | 454/9 | €84,478 | €128,935 | +€44,457 | +52.6% |
| Other amounts payable | 47/48 | €8,000 | €156,913 | +€148,913 | +1,861% |
| Accrued charges and deferred income | 492/3 | €194 | €200 | +€6 | +3.2% |
| Remuneration, social security and pensions | 62 | €517,339 | €543,962 | +€26,623 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,588 | €73,294 | -€1,294 | -1.7% |
| Other operating charges | 640/8 | €2,029 | €6,468 | +€4,440 | +219% |
| Non-recurring operating charges | 66A | €466 | €3,020 | +€2,554 | +548% |
| Gross operating margin | 9900 | €714,301 | €887,710 | +€173,409 | +24.3% |
| Operating profit (loss) | 9901 | €119,879 | €260,966 | +€141,087 | +118% |
| Financial income | 75/76B | €3,638 | €5,422 | +€1,785 | +49.1% |
| Recurring financial income | 75 | €3,638 | €5,422 | +€1,785 | +49.1% |
| Financial charges | 65/66B | €25,955 | €40,150 | +€14,195 | +54.7% |
| Recurring financial charges | 65 | €25,955 | €40,150 | +€14,195 | +54.7% |
| Profit (loss) for the period before taxes | 9903 | €97,562 | €226,239 | +€128,677 | +132% |
| Income taxes | 67/77 | €54,579 | €69,439 | +€14,860 | +27.2% |
| Profit (loss) for the period | 9904 | €42,983 | €156,800 | +€113,817 | +265% |
| Profit (loss) for the period to be appropriated | 9905 | €42,983 | €156,800 | +€113,817 | +265% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.