MB Consult & Construct: 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 & Construct
Largest movements
- Tangible fixed assets +€22,000
up €22,000 (+7.2%), from €307,412 to €329,412
of which Furniture and vehicles: +€30,571
- Other debts +€21,242
up €21,242 (+18.9%), from €112,608 to €133,850
- Tax, wage and social debts +€17,344
up €17,344 (+88.4%), from €19,612 to €36,956
of which Taxes: +€19,194
- Trade debts -€10,942
down €10,942 (-56.5%), from €19,361 to €8,418
- Debts after one year +€7,733
up €7,733 (+3.6%), from €212,613 to €220,346
- Current portion of long-term debt -€7,394
down €7,394 (-17.1%), from €43,234 to €35,839
- Gross operating margin +€98,703
up €98,703 (+68.4%), from €144,274 to €242,977
- Taxes +€27,256
up €27,256 (+122.7%), from €22,213 to €49,469
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 | €409,780 | €437,473 | +€27,694 | +6.8% |
| Fixed assets | 21/28 | €307,512 | €329,512 | +€22,000 | +7.2% |
| Tangible fixed assets | 22/27 | €307,412 | €329,412 | +€22,000 | +7.2% |
| Land and buildings | 22 | €277,598 | €269,428 | -€8,170 | -2.9% |
| Furniture and vehicles | 24 | €27,284 | €57,855 | +€30,571 | +112.0% |
| Other tangible fixed assets | 26 | €2,530 | €2,129 | -€401 | -15.9% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €102,268 | €107,961 | +€5,694 | +5.6% |
| Amounts receivable within one year | 40/41 | €32,163 | €34,898 | +€2,735 | +8.5% |
| Trade receivables | 40 | €24,216 | €26,939 | +€2,723 | +11.2% |
| Other amounts receivable | 41 | €7,947 | €7,959 | +€12 | +0.2% |
| Cash at bank and in hand | 54/58 | €68,344 | €70,808 | +€2,464 | +3.6% |
| Deferred charges and accrued income | 490/1 | €1,760 | €2,255 | +€495 | +28.1% |
| Total equity and liabilities | 10/49 | €409,780 | €437,473 | +€27,694 | +6.8% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €407,780 | €435,473 | +€27,694 | +6.8% |
| Amounts payable after more than one year | 17 | €212,613 | €220,346 | +€7,733 | +3.6% |
| Financial debts | 170/4 | €212,613 | €220,346 | +€7,733 | +3.6% |
| Amounts payable within one year | 42/48 | €195,158 | €215,128 | +€19,969 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €43,234 | €35,839 | -€7,394 | -17.1% |
| Trade debts | 44 | €19,361 | €8,418 | -€10,942 | -56.5% |
| Suppliers | 440/4 | €19,361 | €8,418 | -€10,942 | -56.5% |
| Advances received on contracts in progress | 46 | €344 | €64 | -€280 | -81.4% |
| Taxes, remuneration and social security | 45 | €19,612 | €36,956 | +€17,344 | +88.4% |
| Taxes | 450/3 | €17,762 | €36,956 | +€19,194 | +108.1% |
| Remuneration and social security | 454/9 | €1,850 | €0 | -€1,850 | -100.0% |
| Other amounts payable | 47/48 | €112,608 | €133,850 | +€21,242 | +18.9% |
| Accrued charges and deferred income | 492/3 | €9 | €0 | -€9 | -100.0% |
| Non-recurring operating income | 76A | €2,961 | €10,045 | +€7,085 | +239.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,784 | €35,209 | +€2,425 | +7.4% |
| Other operating charges | 640/8 | €5,981 | €5,395 | -€586 | -9.8% |
| Gross operating margin | 9900 | €144,274 | €242,977 | +€98,703 | +68.4% |
| Operating profit (loss) | 9901 | €105,509 | €202,373 | +€96,864 | +91.8% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €6,851 | €6,902 | +€52 | +0.8% |
| Recurring financial charges | 65 | €6,851 | €6,902 | +€52 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €98,659 | €195,470 | +€96,811 | +98.1% |
| Income taxes | 67/77 | €22,213 | €49,469 | +€27,256 | +122.7% |
| Profit (loss) for the period | 9904 | €76,446 | €146,001 | +€69,555 | +91.0% |
| Profit (loss) for the period to be appropriated | 9905 | €76,446 | €146,001 | +€69,555 | +91.0% |
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 2 October 2026 via checked.be.