MB24 Consult: 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.
MB24 Consult
Largest movements
- Cash +€35,730
up €35,730 (+65.9%), from €54,259 to €89,989
mainly Net result for the year (+€39,882) and Depreciation (+€14,760)
- Tangible fixed assets -€14,760
down €14,760 (-27.2%), from €54,267 to €39,506
of which Furniture and vehicles: -€14,068
- Receivables within one year +€7,794
up €7,794 (+51.9%), from €15,029 to €22,823
of which Other amounts receivable: +€6,099
- Reserves +€39,882
up €39,882 (+55.6%), from €71,731 to €111,613
- Debts after one year -€9,708
down €9,708 (-40.2%), from €24,123 to €14,416
- Trade debts -€2,488
down €2,488 (-56.3%), from €4,416 to €1,928
- Tax, wage and social debts +€2,323
up €2,323 (+28.7%), from €8,082 to €10,405
of which Taxes: +€2,323
- Gross operating margin -€3,821
down €3,821 (-5.2%), from €72,792 to €68,970
- Depreciation +€3,342
up €3,342 (+29.3%), from €11,419 to €14,760
- Taxes -€1,495
down €1,495 (-10.6%), from €14,127 to €12,632
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 | €124,212 | €153,069 | +€28,858 | +23.2% |
| Fixed assets | 21/28 | €54,267 | €39,506 | -€14,760 | -27.2% |
| Tangible fixed assets | 22/27 | €54,267 | €39,506 | -€14,760 | -27.2% |
| Furniture and vehicles | 24 | €50,964 | €36,896 | -€14,068 | -27.6% |
| Other tangible fixed assets | 26 | €3,303 | €2,610 | -€693 | -21.0% |
| Current assets | 29/58 | €69,945 | €113,563 | +€43,618 | +62.4% |
| Amounts receivable within one year | 40/41 | €15,029 | €22,823 | +€7,794 | +51.9% |
| Trade receivables | 40 | €14,832 | €16,526 | +€1,694 | +11.4% |
| Other amounts receivable | 41 | €198 | €6,297 | +€6,099 | +3,085% |
| Cash at bank and in hand | 54/58 | €54,259 | €89,989 | +€35,730 | +65.9% |
| Deferred charges and accrued income | 490/1 | €657 | €751 | +€95 | +14.4% |
| Total equity and liabilities | 10/49 | €124,212 | €153,069 | +€28,858 | +23.2% |
| Equity | 10/15 | €76,731 | €116,613 | +€39,882 | +52.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €71,731 | €111,613 | +€39,882 | +55.6% |
| Distributable reserves | 133 | €71,731 | €111,613 | +€39,882 | +55.6% |
| Amounts payable | 17/49 | €47,480 | €36,456 | -€11,024 | -23.2% |
| Amounts payable after more than one year | 17 | €24,123 | €14,416 | -€9,708 | -40.2% |
| Financial debts | 170/4 | €24,123 | €14,416 | -€9,708 | -40.2% |
| Amounts payable within one year | 42/48 | €23,357 | €22,040 | -€1,316 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €9,337 | €9,708 | +€371 | +4.0% |
| Trade debts | 44 | €4,416 | €1,928 | -€2,488 | -56.3% |
| Suppliers | 440/4 | €4,416 | €1,928 | -€2,488 | -56.3% |
| Taxes, remuneration and social security | 45 | €8,082 | €10,405 | +€2,323 | +28.7% |
| Taxes | 450/3 | €5,782 | €8,105 | +€2,323 | +40.2% |
| Remuneration and social security | 454/9 | €2,300 | €2,300 | = | 0.0% |
| Other amounts payable | 47/48 | €1,522 | - | -€1,522 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,419 | €14,760 | +€3,342 | +29.3% |
| Other operating charges | 640/8 | €332 | €485 | +€153 | +46.2% |
| Gross operating margin | 9900 | €72,792 | €68,970 | -€3,821 | -5.2% |
| Operating profit (loss) | 9901 | €61,041 | €53,725 | -€7,316 | -12.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,557 | €1,211 | -€346 | -22.2% |
| Recurring financial charges | 65 | €1,557 | €1,211 | -€346 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €59,484 | €52,513 | -€6,971 | -11.7% |
| Income taxes | 67/77 | €14,127 | €12,632 | -€1,495 | -10.6% |
| Profit (loss) for the period | 9904 | €45,358 | €39,882 | -€5,476 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,358 | €39,882 | -€5,476 | -12.1% |
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 18 October 2026 via checked.be.