MB CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€97,543
up €97,543 (+177%), from €55,053 to €152,596
of which Trade receivables: +€96,690
- Tangible fixed assets -€27,433
down €27,433 (-15.4%), from €177,776 to €150,344
of which Other tangible fixed assets: -€14,266
- Stocks and contracts -€9,599
down €9,599 (-7.5%), from €128,797 to €119,198
- Debts after one year -€60,410
down €60,410 (-43.3%), from €139,371 to €78,962
- Other debts +€38,264
up €38,264 (+54.8%), from €69,808 to €108,071
- Trade debts +€32,676
up €32,676 (+131%), from €24,901 to €57,577
- Reserves +€29,613
up €29,613 (+7.0%), from €421,293 to €450,906
of which Distributable reserves: +€29,613
- Tax, wage and social debts +€14,572
up €14,572 (+58.2%), from €25,020 to €39,592
of which Taxes: +€15,731
- Gross operating margin -€54,431
down €54,431 (-24.1%), from €226,295 to €171,864
- Taxes -€20,302
down €20,302 (-41.1%), from €49,363 to €29,062
- Financial charges -€2,708
down €2,708 (-27.3%), from €9,937 to €7,228
- Staff costs -€2,687
down €2,687 (-9.7%), from €27,838 to €25,151
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €762,663 | €818,025 | +€55,362 | +7.3% |
| Fixed assets | 21/28 | €512,776 | €485,344 | -€27,433 | -5.3% |
| Tangible fixed assets | 22/27 | €177,776 | €150,344 | -€27,433 | -15.4% |
| Land and buildings | 22 | €20,110 | €9,022 | -€11,088 | -55.1% |
| Plant, machinery and equipment | 23 | €1,665 | €0 | -€1,665 | -100% |
| Furniture and vehicles | 24 | €40,235 | €39,822 | -€413 | -1.0% |
| Other tangible fixed assets | 26 | €115,766 | €101,499 | -€14,266 | -12.3% |
| Financial fixed assets | 28 | €335,000 | €335,000 | = | 0.0% |
| Current assets | 29/58 | €249,887 | €332,681 | +€82,795 | +33.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €128,797 | €119,198 | -€9,599 | -7.5% |
| Stocks | 30/36 | €128,797 | €119,198 | -€9,599 | -7.5% |
| Amounts receivable within one year | 40/41 | €55,053 | €152,596 | +€97,543 | +177% |
| Trade receivables | 40 | €54,749 | €151,438 | +€96,690 | +177% |
| Other amounts receivable | 41 | €305 | €1,158 | +€853 | +280% |
| Cash at bank and in hand | 54/58 | €63,698 | €57,221 | -€6,477 | -10.2% |
| Deferred charges and accrued income | 490/1 | €2,339 | €3,667 | +€1,328 | +56.8% |
| Total equity and liabilities | 10/49 | €762,663 | €818,025 | +€55,362 | +7.3% |
| Equity | 10/15 | €441,293 | €470,906 | +€29,613 | +6.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €421,293 | €450,906 | +€29,613 | +7.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €421,293 | €450,906 | +€29,613 | +7.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €321,370 | €347,119 | +€25,749 | +8.0% |
| Amounts payable after more than one year | 17 | €139,371 | €78,962 | -€60,410 | -43.3% |
| Financial debts | 170/4 | €139,371 | €78,962 | -€60,410 | -43.3% |
| Amounts payable within one year | 42/48 | €179,545 | €265,723 | +€86,178 | +48.0% |
| Current portion of amounts payable after more than one year | 42 | €59,816 | €60,482 | +€666 | +1.1% |
| Trade debts | 44 | €24,901 | €57,577 | +€32,676 | +131% |
| Suppliers | 440/4 | €24,901 | €57,577 | +€32,676 | +131% |
| Taxes, remuneration and social security | 45 | €25,020 | €39,592 | +€14,572 | +58.2% |
| Taxes | 450/3 | €18,663 | €34,394 | +€15,731 | +84.3% |
| Remuneration and social security | 454/9 | €6,357 | €5,198 | -€1,159 | -18.2% |
| Other amounts payable | 47/48 | €69,808 | €108,071 | +€38,264 | +54.8% |
| Accrued charges and deferred income | 492/3 | €2,453 | €2,434 | -€19 | -0.8% |
| Remuneration, social security and pensions | 62 | €27,838 | €25,151 | -€2,687 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,439 | €37,592 | +€153 | +0.4% |
| Other operating charges | 640/8 | €1,733 | €1,404 | -€329 | -19.0% |
| Gross operating margin | 9900 | €226,295 | €171,864 | -€54,431 | -24.1% |
| Operating profit (loss) | 9901 | €159,286 | €107,718 | -€51,568 | -32.4% |
| Financial income | 75/76B | €1,894 | €591 | -€1,303 | -68.8% |
| Recurring financial income | 75 | €1,894 | €591 | -€1,303 | -68.8% |
| Financial charges | 65/66B | €9,937 | €7,228 | -€2,708 | -27.3% |
| Recurring financial charges | 65 | €9,937 | €7,228 | -€2,708 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €151,243 | €101,080 | -€50,163 | -33.2% |
| Income taxes | 67/77 | €49,363 | €29,062 | -€20,302 | -41.1% |
| Profit (loss) for the period | 9904 | €101,880 | €72,019 | -€29,861 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €101,880 | €72,019 | -€29,861 | -29.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.