MB CONSULTING: 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 CONSULTING
Largest movements
- Cash +€21,794
up €21,794 (+96.6%), from €22,570 to €44,364
mainly Net result for the year (+€21,256) and Receivables within one year (+€2,375)
- Tangible fixed assets +€3,378
up €3,378 (+86.4%), from €3,910 to €7,288
of which Furniture and vehicles: +€1,965
- Receivables within one year -€2,375
down €2,375 (-7.8%), from €30,391 to €28,016
of which Trade receivables: -€6,970
- Reserves +€23,000
up €23,000 (+63.9%), from €36,000 to €59,000
- Tax, wage and social debts +€2,161
up €2,161 (+13.3%), from €16,245 to €18,406
of which Taxes: +€1,874
- Profit (loss) carried forward -€1,744
down €1,744 (-86.8%), from €2,009 to €265
- Other debts -€859
down €859 (-100.0%), from €859 to €0
- Financial income +€1,222
up €1,222 (+7635.1%), from €16 to €1,238
- Gross operating margin +€589
up €589 (+2.0%), from €28,853 to €29,442
- Depreciation +€500
up €500 (+54.2%), from €924 to €1,424
- Financial charges +€500
up €500 (+812.3%), from €62 to €562
- Taxes +€489
up €489 (+8.4%), from €5,846 to €6,335
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 | €57,574 | €80,224 | +€22,650 | +39.3% |
| Fixed assets | 21/28 | €3,910 | €7,288 | +€3,378 | +86.4% |
| Tangible fixed assets | 22/27 | €3,910 | €7,288 | +€3,378 | +86.4% |
| Furniture and vehicles | 24 | €2,398 | €4,363 | +€1,965 | +81.9% |
| Other tangible fixed assets | 26 | €1,512 | €2,925 | +€1,413 | +93.5% |
| Current assets | 29/58 | €53,664 | €72,936 | +€19,272 | +35.9% |
| Amounts receivable within one year | 40/41 | €30,391 | €28,016 | -€2,375 | -7.8% |
| Trade receivables | 40 | €9,438 | €2,468 | -€6,970 | -73.8% |
| Other amounts receivable | 41 | €20,953 | €25,547 | +€4,594 | +21.9% |
| Cash at bank and in hand | 54/58 | €22,570 | €44,364 | +€21,794 | +96.6% |
| Deferred charges and accrued income | 490/1 | €703 | €556 | -€147 | -20.9% |
| Total equity and liabilities | 10/49 | €57,574 | €80,224 | +€22,650 | +39.3% |
| Equity | 10/15 | €39,009 | €60,265 | +€21,256 | +54.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €36,000 | €59,000 | +€23,000 | +63.9% |
| Distributable reserves | 133 | €36,000 | €59,000 | +€23,000 | +63.9% |
| Profit (loss) carried forward | 14 | €2,009 | €265 | -€1,744 | -86.8% |
| Amounts payable | 17/49 | €18,566 | €19,959 | +€1,393 | +7.5% |
| Amounts payable within one year | 42/48 | €18,408 | €19,878 | +€1,470 | +8.0% |
| Trade debts | 44 | €1,305 | €1,472 | +€168 | +12.9% |
| Suppliers | 440/4 | €1,305 | €1,472 | +€168 | +12.9% |
| Taxes, remuneration and social security | 45 | €16,245 | €18,406 | +€2,161 | +13.3% |
| Taxes | 450/3 | €16,245 | €18,118 | +€1,874 | +11.5% |
| Remuneration and social security | 454/9 | - | €288 | +€288 | |
| Other amounts payable | 47/48 | €859 | €0 | -€859 | -100.0% |
| Accrued charges and deferred income | 492/3 | €157 | €81 | -€77 | -48.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €924 | €1,424 | +€500 | +54.2% |
| Other operating charges | 640/8 | €727 | €1,102 | +€376 | +51.7% |
| Gross operating margin | 9900 | €28,853 | €29,442 | +€589 | +2.0% |
| Operating profit (loss) | 9901 | €27,203 | €26,916 | -€287 | -1.1% |
| Financial income | 75/76B | €16 | €1,238 | +€1,222 | +7635.1% |
| Recurring financial income | 75 | €16 | €1,238 | +€1,222 | +7635.1% |
| Financial charges | 65/66B | €62 | €562 | +€500 | +812.3% |
| Recurring financial charges | 65 | €62 | €562 | +€500 | +812.3% |
| Profit (loss) for the period before taxes | 9903 | €27,157 | €27,592 | +€434 | +1.6% |
| Income taxes | 67/77 | €5,846 | €6,335 | +€489 | +8.4% |
| Profit (loss) for the period | 9904 | €21,311 | €21,256 | -€54 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,311 | €21,256 | -€54 | -0.3% |
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 4 October 2026 via checked.be.