MBBT CONSULTING SERVICES: 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.
MBBT CONSULTING SERVICES
Largest movements
- Cash +€10,417
up €10,417 (+21.2%), from €49,088 to €59,505
mainly Net result for the year (+€14,523) and Tax, wage and social debts (+€4,627)
- Receivables within one year -€1,109
down €1,109 (-8.8%), from €12,653 to €11,544
of which Trade receivables: -€818
- Tax, wage and social debts +€4,627
up €4,627 (+56.0%), from €8,264 to €12,891
- Other debts +€4,162
up €4,162 (+12.2%), from €33,977 to €38,139
- Gross operating margin -€12,665
down €12,665 (-36.6%), from €34,597 to €21,932
- Taxes -€2,673
down €2,673 (-37.2%), from €7,192 to €4,518
- Depreciation -€697
down €697 (-52.8%), from €1,319 to €622
- Financial charges +€609
up €609 (+56.4%), from €1,079 to €1,689
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 | €63,333 | €71,999 | +€8,666 | +13.7% |
| Fixed assets | 21/28 | €622 | €0 | -€622 | -100% |
| Tangible fixed assets | 22/27 | €622 | €0 | -€622 | -100% |
| Furniture and vehicles | 24 | €622 | €0 | -€622 | -100% |
| Current assets | 29/58 | €62,711 | €71,999 | +€9,288 | +14.8% |
| Amounts receivable within one year | 40/41 | €12,653 | €11,544 | -€1,109 | -8.8% |
| Trade receivables | 40 | €12,362 | €11,544 | -€818 | -6.6% |
| Other amounts receivable | 41 | €291 | - | -€291 | |
| Cash at bank and in hand | 54/58 | €49,088 | €59,505 | +€10,417 | +21.2% |
| Deferred charges and accrued income | 490/1 | €970 | €950 | -€20 | -2.1% |
| Total equity and liabilities | 10/49 | €63,333 | €71,999 | +€8,666 | +13.7% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €42,873 | €51,539 | +€8,666 | +20.2% |
| Amounts payable within one year | 42/48 | €42,873 | €51,539 | +€8,666 | +20.2% |
| Trade debts | 44 | €631 | €508 | -€124 | -19.6% |
| Suppliers | 440/4 | €631 | €508 | -€124 | -19.6% |
| Taxes, remuneration and social security | 45 | €8,264 | €12,891 | +€4,627 | +56.0% |
| Taxes | 450/3 | €8,264 | €12,891 | +€4,627 | +56.0% |
| Other amounts payable | 47/48 | €33,977 | €38,139 | +€4,162 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,319 | €622 | -€697 | -52.8% |
| Other operating charges | 640/8 | €560 | €580 | +€19 | +3.5% |
| Gross operating margin | 9900 | €34,597 | €21,932 | -€12,665 | -36.6% |
| Operating profit (loss) | 9901 | €32,717 | €20,730 | -€11,987 | -36.6% |
| Financial charges | 65/66B | €1,079 | €1,689 | +€609 | +56.4% |
| Recurring financial charges | 65 | €1,079 | €1,689 | +€609 | +56.4% |
| Profit (loss) for the period before taxes | 9903 | €31,638 | €19,041 | -€12,596 | -39.8% |
| Income taxes | 67/77 | €7,192 | €4,518 | -€2,673 | -37.2% |
| Profit (loss) for the period | 9904 | €24,446 | €14,523 | -€9,923 | -40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,446 | €14,523 | -€9,923 | -40.6% |
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 29 October 2026 via checked.be.