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
- Cash +€29,842
up €29,842 (+89.6%), from €33,309 to €63,150
mainly Net result for the year (+€116,301) and Depreciation (+€17,567)
- Tangible fixed assets -€5,476
down €5,476 (-1.6%), from €348,373 to €342,897
of which Land and buildings: -€7,176
- Reserves +€33,062
up €33,062 (+39.7%), from €83,238 to €116,301
- Debts after one year -€27,171
down €27,171 (-9.5%), from €286,073 to €258,902
- Other debts +€10,409
up €10,409 (+1,184%), from €879 to €11,288
- Tax, wage and social debts +€7,340
up €7,340 (+60.6%), from €12,119 to €19,458
- Depreciation -€59,211
down €59,211 (-77.1%), from €76,777 to €17,567
- Taxes +€11,149
up €11,149 (+52.6%), from €21,181 to €32,331
- Gross operating margin -€8,629
down €8,629 (-4.6%), from €185,623 to €176,995
- Financial charges +€4,693
up €4,693 (+79.4%), from €5,914 to €10,607
- Financial income -€2,500
no longer reported in 2025 (was €2,500)
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.
Derived cash bridge
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 | €411,226 | €435,120 | +€23,894 | +5.8% |
| Fixed assets | 21/28 | €348,373 | €342,897 | -€5,476 | -1.6% |
| Tangible fixed assets | 22/27 | €348,373 | €342,897 | -€5,476 | -1.6% |
| Land and buildings | 22 | €316,451 | €309,276 | -€7,176 | -2.3% |
| Furniture and vehicles | 24 | €31,922 | €31,325 | -€597 | -1.9% |
| Other tangible fixed assets | 26 | - | €2,296 | +€2,296 | |
| Current assets | 29/58 | €62,853 | €92,223 | +€29,370 | +46.7% |
| Amounts receivable within one year | 40/41 | €29,544 | €29,073 | -€472 | -1.6% |
| Trade receivables | 40 | €20,170 | €19,581 | -€589 | -2.9% |
| Other amounts receivable | 41 | €9,374 | €9,491 | +€117 | +1.2% |
| Cash at bank and in hand | 54/58 | €33,309 | €63,150 | +€29,842 | +89.6% |
| Total equity and liabilities | 10/49 | €411,226 | €435,120 | +€23,894 | +5.8% |
| Equity | 10/15 | €85,238 | €118,301 | +€33,062 | +38.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €83,238 | €116,301 | +€33,062 | +39.7% |
| Distributable reserves | 133 | €83,238 | €116,301 | +€33,062 | +39.7% |
| Amounts payable | 17/49 | €325,988 | €316,820 | -€9,168 | -2.8% |
| Amounts payable after more than one year | 17 | €286,073 | €258,902 | -€27,171 | -9.5% |
| Financial debts | 170/4 | €286,073 | €258,902 | -€27,171 | -9.5% |
| Amounts payable within one year | 42/48 | €39,915 | €57,918 | +€18,003 | +45.1% |
| Current portion of amounts payable after more than one year | 42 | €26,214 | €27,171 | +€957 | +3.7% |
| Trade debts | 44 | €703 | - | -€703 | |
| Suppliers | 440/4 | €703 | - | -€703 | |
| Taxes, remuneration and social security | 45 | €12,119 | €19,458 | +€7,340 | +60.6% |
| Taxes | 450/3 | €12,119 | €19,458 | +€7,340 | +60.6% |
| Other amounts payable | 47/48 | €879 | €11,288 | +€10,409 | +1,184% |
| Non-recurring operating income | 76A | €3,100 | - | -€3,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,777 | €17,567 | -€59,211 | -77.1% |
| Other operating charges | 640/8 | €1,013 | €190 | -€823 | -81.2% |
| Gross operating margin | 9900 | €185,623 | €176,995 | -€8,629 | -4.6% |
| Operating profit (loss) | 9901 | €107,833 | €159,238 | +€51,405 | +47.7% |
| Financial income | 75/76B | €2,500 | - | -€2,500 | |
| Recurring financial income | 75 | €2,500 | - | -€2,500 | |
| Financial charges | 65/66B | €5,914 | €10,607 | +€4,693 | +79.4% |
| Recurring financial charges | 65 | €5,914 | €10,607 | +€4,693 | +79.4% |
| Profit (loss) for the period before taxes | 9903 | €104,420 | €148,631 | +€44,212 | +42.3% |
| Income taxes | 67/77 | €21,181 | €32,331 | +€11,149 | +52.6% |
| Profit (loss) for the period | 9904 | €83,238 | €116,301 | +€33,062 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €83,238 | €116,301 | +€33,062 | +39.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.