MBD&P 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.
MBD&P Consulting
Largest movements
- Cash +€25,986
up €25,986 (+181%), from €14,348 to €40,333
mainly Net result for the year (+€50,592) and Other debts (+€32,000)
- Receivables within one year +€23,499
up €23,499 (+173%), from €13,613 to €37,111
of which Other amounts receivable: +€12,935
- Tangible fixed assets +€14,974
up €14,974 (+4.7%), from €320,720 to €335,694
of which Land and buildings: +€26,534
- Other debts +€32,000
up €32,000 (+13,588%), from €236 to €32,236
- Tax, wage and social debts +€22,156
up €22,156 (+229%), from €9,681 to €31,837
- Debts after one year -€13,560
down €13,560 (-5.3%), from €253,852 to €240,292
- Profit (loss) carried forward +€12,945
up €12,945 (+12.8%), from €100,740 to €113,685
- Current portion of long-term debt +€12,227
up €12,227 (+363%), from €3,369 to €15,596
- Purchases and services -€181,378
no longer reported in 2025 (was €181,378)
- Turnover -€165,625
no longer reported in 2025 (was €165,625)
- Gross operating margin +€103,233
up €103,233 (+2,220%), from €4,650 to €107,883
- Taxes +€14,741
up €14,741 (+3,809%), from €387 to €15,128
- Depreciation +€6,424
up €6,424 (+33.5%), from €19,192 to €25,616
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 | €368,680 | €435,301 | +€66,621 | +18.1% |
| Fixed assets | 21/28 | €320,720 | €335,694 | +€14,974 | +4.7% |
| Tangible fixed assets | 22/27 | €320,720 | €335,694 | +€14,974 | +4.7% |
| Land and buildings | 22 | €187,335 | €213,868 | +€26,534 | +14.2% |
| Plant, machinery and equipment | 23 | €42,795 | €40,248 | -€2,547 | -6.0% |
| Furniture and vehicles | 24 | €40,442 | €37,638 | -€2,804 | -6.9% |
| Leasing and similar rights | 25 | €9,886 | €7,704 | -€2,182 | -22.1% |
| Assets under construction and advance payments | 27 | €40,262 | €36,236 | -€4,026 | -10.0% |
| Current assets | 29/58 | €47,960 | €99,607 | +€51,647 | +108% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,613 | €37,111 | +€23,499 | +173% |
| Trade receivables | 40 | €13,613 | €24,176 | +€10,564 | +77.6% |
| Other amounts receivable | 41 | - | €12,935 | +€12,935 | |
| Cash at bank and in hand | 54/58 | €14,348 | €40,333 | +€25,986 | +181% |
| Deferred charges and accrued income | 490/1 | - | €2,163 | +€2,163 | |
| Total equity and liabilities | 10/49 | €368,680 | €435,301 | +€66,621 | +18.1% |
| Equity | 10/15 | €100,740 | €113,685 | +€12,945 | +12.8% |
| Profit (loss) carried forward | 14 | €100,740 | €113,685 | +€12,945 | +12.8% |
| Amounts payable | 17/49 | €267,940 | €321,616 | +€53,677 | +20.0% |
| Amounts payable after more than one year | 17 | €253,852 | €240,292 | -€13,560 | -5.3% |
| Financial debts | 170/4 | €253,852 | €240,292 | -€13,560 | -5.3% |
| Amounts payable within one year | 42/48 | €14,088 | €80,542 | +€66,454 | +472% |
| Current portion of amounts payable after more than one year | 42 | €3,369 | €15,596 | +€12,227 | +363% |
| Trade debts | 44 | €803 | €874 | +€71 | +8.9% |
| Suppliers | 440/4 | €803 | €874 | +€71 | +8.9% |
| Taxes, remuneration and social security | 45 | €9,681 | €31,837 | +€22,156 | +229% |
| Taxes | 450/3 | €9,681 | €31,837 | +€22,156 | +229% |
| Other amounts payable | 47/48 | €236 | €32,236 | +€32,000 | +13,588% |
| Accrued charges and deferred income | 492/3 | - | €783 | +€783 | |
| Turnover | 70 | €165,625 | - | -€165,625 | |
| Goods, raw materials, services and sundry goods | 60/61 | €181,378 | - | -€181,378 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,192 | €25,616 | +€6,424 | +33.5% |
| Other operating charges | 640/8 | €952 | €4,863 | +€3,911 | +411% |
| Gross operating margin | 9900 | €4,650 | €107,883 | +€103,233 | +2,220% |
| Operating profit (loss) | 9901 | -€15,494 | €77,404 | +€92,898 | |
| Financial income | 75/76B | €169 | €406 | +€237 | +141% |
| Recurring financial income | 75 | €169 | €406 | +€237 | +141% |
| Financial charges | 65/66B | €9,524 | €12,090 | +€2,567 | +27.0% |
| Recurring financial charges | 65 | €9,524 | €12,090 | +€2,567 | +27.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,849 | €65,720 | +€90,569 | |
| Income taxes | 67/77 | €387 | €15,128 | +€14,741 | +3,809% |
| Profit (loss) for the period | 9904 | -€25,236 | €50,592 | +€75,828 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,236 | €50,592 | +€75,828 |
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 31 October 2026 via checked.be.