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
- Tangible fixed assets +€13,478
up €13,478 (+23.8%), from €56,732 to €70,210
of which Plant, machinery and equipment: +€13,478
- Cash -€7,127
down €7,127 (-96.8%), from €7,364 to €236
mainly Net result for the year (-€30,961) and Investment in fixed assets (net) (-€13,478)
- Stocks and contracts -€5,000
down €5,000 (-2.2%), from €225,000 to €220,000
- Other debts +€36,309
up €36,309 (+10.4%), from €347,829 to €384,139
- Profit (loss) carried forward -€30,961
down €30,961 (-19.8%), from -€156,166 to -€187,127
- Trade debts -€2,970
down €2,970 (-37.2%), from €7,975 to €5,006
- Financial charges -€1,846
down €1,846 (-87.6%), from €2,108 to €262
- Gross operating margin -€1,679
down €1,679 (-5.8%), from -€28,897 to -€30,576
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 | €290,045 | €292,422 | +€2,377 | +0.8% |
| Fixed assets | 21/28 | €56,732 | €70,210 | +€13,478 | +23.8% |
| Tangible fixed assets | 22/27 | €56,732 | €70,210 | +€13,478 | +23.8% |
| Plant, machinery and equipment | 23 | €33,732 | €47,210 | +€13,478 | +40.0% |
| Furniture and vehicles | 24 | €23,000 | €23,000 | = | 0.0% |
| Current assets | 29/58 | €233,313 | €222,212 | -€11,101 | -4.8% |
| Stocks and contracts in progress | 3 | €225,000 | €220,000 | -€5,000 | -2.2% |
| Stocks | 30/36 | €225,000 | €220,000 | -€5,000 | -2.2% |
| Amounts receivable within one year | 40/41 | €949 | €1,699 | +€749 | +79.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €949 | €1,699 | +€749 | +79.0% |
| Cash at bank and in hand | 54/58 | €7,364 | €236 | -€7,127 | -96.8% |
| Deferred charges and accrued income | 490/1 | €0 | €277 | +€277 | |
| Total equity and liabilities | 10/49 | €290,045 | €292,422 | +€2,377 | +0.8% |
| Equity | 10/15 | -€65,852 | -€96,814 | -€30,961 | -47.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €84,114 | €84,114 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €82,254 | €82,254 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€156,166 | -€187,127 | -€30,961 | -19.8% |
| Amounts payable | 17/49 | €355,897 | €389,235 | +€33,338 | +9.4% |
| Amounts payable within one year | 42/48 | €355,897 | €389,235 | +€33,338 | +9.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €7,975 | €5,006 | -€2,970 | -37.2% |
| Suppliers | 440/4 | €7,975 | €5,006 | -€2,970 | -37.2% |
| Taxes, remuneration and social security | 45 | €92 | €91 | -€2 | -1.6% |
| Taxes | 450/3 | €92 | €91 | -€2 | -1.6% |
| Other amounts payable | 47/48 | €347,829 | €384,139 | +€36,309 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €115 | €126 | +€11 | +9.6% |
| Gross operating margin | 9900 | -€28,897 | -€30,576 | -€1,679 | -5.8% |
| Operating profit (loss) | 9901 | -€29,012 | -€30,702 | -€1,690 | -5.8% |
| Financial income | 75/76B | €13 | €3 | -€10 | -76.6% |
| Recurring financial income | 75 | €13 | €3 | -€10 | -76.6% |
| Financial charges | 65/66B | €2,108 | €262 | -€1,846 | -87.6% |
| Recurring financial charges | 65 | €2,108 | €262 | -€1,846 | -87.6% |
| Profit (loss) for the period before taxes | 9903 | -€31,108 | -€30,961 | +€146 | +0.5% |
| Profit (loss) for the period | 9904 | -€31,108 | -€30,961 | +€146 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,108 | -€30,961 | +€146 | +0.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.