MB 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 CONSULT
Largest movements
- Receivables within one year -€221,192
down €221,192 (-49.6%), from €446,317 to €225,125
of which Trade receivables: -€195,000
- Cash +€159,252
up €159,252 (+1990.0%), from €8,002 to €167,254
mainly Receivables within one year (+€221,192) and Net result for the year (+€110,117)
- Provisions -€186,000
no longer reported in 2025 (was €186,000)
- Reserves +€110,117
up €110,117 (+151.5%), from €72,690 to €182,806
of which Distributable reserves: +€110,117
- Tax, wage and social debts +€7,930
up €7,930 (+25.1%), from €31,549 to €39,479
of which Taxes: +€30,606
- Gross operating margin -€219,136
down €219,136 (-50.1%), from €437,187 to €218,051
- Provisions -€172,830
down €172,830 (-1312.3%), from -€13,170 to -€186,000
- Staff costs -€82,761
down €82,761 (-55.7%), from €148,689 to €65,928
- Taxes +€14,671
up €14,671 (+57.2%), from €25,644 to €40,315
- Financial charges -€13,482
down €13,482 (-6.7%), from €200,477 to €186,996
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 | €460,969 | €393,603 | -€67,365 | -14.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €4,573 | - | -€4,573 | |
| Tangible fixed assets | 22/27 | €4,573 | - | -€4,573 | |
| Furniture and vehicles | 24 | €4,573 | - | -€4,573 | |
| Current assets | 29/58 | €456,395 | €393,603 | -€62,792 | -13.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €446,317 | €225,125 | -€221,192 | -49.6% |
| Trade receivables | 40 | €420,000 | €225,000 | -€195,000 | -46.4% |
| Other amounts receivable | 41 | €26,317 | €125 | -€26,192 | -99.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €8,002 | €167,254 | +€159,252 | +1990.0% |
| Deferred charges and accrued income | 490/1 | €2,075 | €1,224 | -€851 | -41.0% |
| Total equity and liabilities | 10/49 | €460,969 | €393,603 | -€67,365 | -14.6% |
| Equity | 10/15 | €112,690 | €222,806 | +€110,117 | +97.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €72,690 | €182,806 | +€110,117 | +151.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €72,690 | €182,806 | +€110,117 | +151.5% |
| Provisions and deferred taxes | 16 | €186,000 | - | -€186,000 | |
| Provisions for liabilities and charges | 160/5 | €186,000 | - | -€186,000 | |
| Other liabilities and charges | 164/5 | €186,000 | - | -€186,000 | |
| Amounts payable | 17/49 | €162,279 | €170,797 | +€8,518 | +5.2% |
| Amounts payable within one year | 42/48 | €162,025 | €170,595 | +€8,570 | +5.3% |
| Trade debts | 44 | €10,475 | €11,115 | +€640 | +6.1% |
| Suppliers | 440/4 | €10,475 | €11,115 | +€640 | +6.1% |
| Advances received on contracts in progress | 46 | €10,000 | €10,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €31,549 | €39,479 | +€7,930 | +25.1% |
| Taxes | 450/3 | €8,874 | €39,479 | +€30,606 | +344.9% |
| Remuneration and social security | 454/9 | €22,676 | - | -€22,676 | |
| Other amounts payable | 47/48 | €110,000 | €110,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €254 | €202 | -€52 | -20.5% |
| Remuneration, social security and pensions | 62 | €148,689 | €65,928 | -€82,761 | -55.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,936 | - | -€9,936 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€13,170 | -€186,000 | -€172,830 | -1312.3% |
| Other operating charges | 640/8 | €1,206 | €697 | -€509 | -42.2% |
| Gross operating margin | 9900 | €437,187 | €218,051 | -€219,136 | -50.1% |
| Operating profit (loss) | 9901 | €290,525 | €337,425 | +€46,901 | +16.1% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €200,477 | €186,996 | -€13,482 | -6.7% |
| Recurring financial charges | 65 | €200,477 | €186,996 | -€13,482 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €90,048 | €150,432 | +€60,384 | +67.1% |
| Income taxes | 67/77 | €25,644 | €40,315 | +€14,671 | +57.2% |
| Profit (loss) for the period | 9904 | €64,404 | €110,117 | +€45,713 | +71.0% |
| Profit (loss) for the period to be appropriated | 9905 | €64,404 | €110,117 | +€45,713 | +71.0% |
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 8 October 2026 via checked.be.