MB1 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.
MB1 CONSULTING
Largest movements
- Receivables within one year +€77,410
up €77,410 (+251%), from €30,836 to €108,246
of which Trade receivables: +€77,620
- Current investments -€40,000
no longer reported in 2025 (was €40,000)
- Cash -€28,636
down €28,636 (-48.0%), from €59,688 to €31,051
mainly Receivables within one year (-€77,410) and Contributions, distributions and other (-€55,000)
- Deferred charges and accrued income +€4,162
up €4,162 (+28.7%), from €14,514 to €18,675
- Reserves +€25,000
up €25,000 (+44.0%), from €56,860 to €81,860
of which Distributable reserves: +€25,000
- Other debts -€15,773
down €15,773 (-33.2%), from €47,499 to €31,725
- Profit (loss) carried forward +€2,337
up €2,337 (+52.9%), from €4,415 to €6,752
- Tax, wage and social debts +€1,916
up €1,916 (+8.2%), from €23,340 to €25,255
of which Taxes: +€1,896
- Financial charges -€8,966
down €8,966 (-20.3%), from €44,254 to €35,288
- Taxes +€3,801
up €3,801 (+17.0%), from €22,340 to €26,141
- Gross operating margin +€3,334
up €3,334 (+2.3%), from €142,389 to €145,723
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 | €151,815 | €164,477 | +€12,663 | +8.3% |
| Formation expenses | 20 | €920 | €675 | -€245 | -26.7% |
| Fixed assets | 21/28 | €5,857 | €5,830 | -€27 | -0.5% |
| Tangible fixed assets | 22/27 | €5,857 | €5,830 | -€27 | -0.5% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €5,857 | €3,489 | -€2,368 | -40.4% |
| Other tangible fixed assets | 26 | - | €2,341 | +€2,341 | |
| Current assets | 29/58 | €145,038 | €157,973 | +€12,935 | +8.9% |
| Amounts receivable within one year | 40/41 | €30,836 | €108,246 | +€77,410 | +251% |
| Trade receivables | 40 | €20,400 | €98,020 | +€77,620 | +380% |
| Other amounts receivable | 41 | €10,436 | €10,226 | -€210 | -2.0% |
| Current investments | 50/53 | €40,000 | - | -€40,000 | |
| Cash at bank and in hand | 54/58 | €59,688 | €31,051 | -€28,636 | -48.0% |
| Deferred charges and accrued income | 490/1 | €14,514 | €18,675 | +€4,162 | +28.7% |
| Total equity and liabilities | 10/49 | €151,815 | €164,477 | +€12,663 | +8.3% |
| Equity | 10/15 | €79,875 | €107,212 | +€27,337 | +34.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,860 | €81,860 | +€25,000 | +44.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €55,000 | €80,000 | +€25,000 | +45.5% |
| Profit (loss) carried forward | 14 | €4,415 | €6,752 | +€2,337 | +52.9% |
| Amounts payable | 17/49 | €71,939 | €57,265 | -€14,674 | -20.4% |
| Amounts payable within one year | 42/48 | €71,863 | €57,265 | -€14,598 | -20.3% |
| Trade debts | 44 | €1,025 | €284 | -€740 | -72.2% |
| Suppliers | 440/4 | €1,025 | €284 | -€740 | -72.2% |
| Taxes, remuneration and social security | 45 | €23,340 | €25,255 | +€1,916 | +8.2% |
| Taxes | 450/3 | €23,340 | €25,235 | +€1,896 | +8.1% |
| Remuneration and social security | 454/9 | - | €20 | +€20 | |
| Other amounts payable | 47/48 | €47,499 | €31,725 | -€15,773 | -33.2% |
| Accrued charges and deferred income | 492/3 | €77 | - | -€77 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,148 | €2,772 | +€625 | +29.1% |
| Gross operating margin | 9900 | €142,389 | €145,723 | +€3,334 | +2.3% |
| Operating profit (loss) | 9901 | €140,241 | €142,950 | +€2,709 | +1.9% |
| Financial income | 75/76B | €483 | €815 | +€332 | +68.6% |
| Recurring financial income | 75 | €483 | €815 | +€332 | +68.6% |
| Financial charges | 65/66B | €44,254 | €35,288 | -€8,966 | -20.3% |
| Recurring financial charges | 65 | €44,254 | €35,288 | -€8,966 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €96,471 | €108,477 | +€12,007 | +12.4% |
| Income taxes | 67/77 | €22,340 | €26,141 | +€3,801 | +17.0% |
| Profit (loss) for the period | 9904 | €74,131 | €82,337 | +€8,206 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €74,131 | €82,337 | +€8,206 | +11.1% |
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 14 October 2026 via checked.be.