MB CONSULTANTS: 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 CONSULTANTS
Largest movements
- Tangible fixed assets +€101,162
up €101,162 (+4.4%), from €2.3m to €2.4m
- Debts +€46,265
up €46,265 (+2.0%), from €2.3m to €2.4m
of which Debts within one year: +€200,538
- Profit (loss) carried forward +€37,263
up €37,263 (+26.6%), from -€139,984 to -€102,721
- Gross operating margin +€113,249
up €113,249 (+50.0%), from €226,659 to €339,909
- Depreciation -€20,472
down €20,472 (-13.1%), from €156,188 to €135,716
From the 2008 result to the 2009 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2008 | 2009 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,366,007 | €2,454,378 | +€88,371 | +3.7% |
| Fixed assets | 21/28 | €2,312,410 | €2,413,572 | +€101,162 | +4.4% |
| Tangible fixed assets | 22/27 | €2,299,110 | €2,400,272 | +€101,162 | +4.4% |
| Financial fixed assets | 28 | €13,300 | €13,300 | = | 0.0% |
| Current assets | 29/58 | €53,598 | €40,806 | -€12,791 | -23.9% |
| Amounts receivable within one year | 40/41 | €11,958 | €26,903 | +€14,946 | +125% |
| Current investments | 50/53 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €40,844 | €13,903 | -€26,942 | -66.0% |
| Total equity and liabilities | 10/49 | €2,366,007 | €2,454,378 | +€88,371 | +3.7% |
| Equity | 10/15 | -€78,011 | -€40,747 | +€37,263 | +47.8% |
| Contributions | 10/11 | €61,973 | €61,973 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€139,984 | -€102,721 | +€37,263 | +26.6% |
| Provisions and deferred taxes | 16 | €99,278 | €104,120 | +€4,843 | +4.9% |
| Amounts payable | 17/49 | €2,344,740 | €2,391,005 | +€46,265 | +2.0% |
| Amounts payable after more than one year | 17 | €1,856,265 | €1,677,558 | -€178,706 | -9.6% |
| Amounts payable within one year | 42/48 | €439,850 | €640,388 | +€200,538 | +45.6% |
| Trade debts | 44 | €5,360 | €2,792 | -€2,567 | -47.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156,188 | €135,716 | -€20,472 | -13.1% |
| Gross operating margin | 9900 | €226,659 | €339,909 | +€113,249 | +50.0% |
| Operating profit (loss) | 9901 | €56,714 | €189,466 | +€132,753 | +234% |
| Recurring financial income | 75 | €1,220 | €76 | -€1,144 | -93.8% |
| Recurring financial charges | 65 | €105,220 | €132,280 | +€27,060 | +25.7% |
| Profit (loss) for the period before taxes | 9903 | -€56,925 | €37,263 | +€94,187 | |
| Profit (loss) for the period | 9904 | -€56,925 | €37,263 | +€94,187 | |
| Profit (loss) for the period to be appropriated | 9905 | -€56,925 | €37,263 | +€94,187 |
Source: filed annual accounts (NBB), financial years ended 30 September 2008 and 30 September 2009. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.