MBF 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.
MBF CONSULTING
Largest movements
- Deferred charges and accrued income -€22,610
down €22,610 (-21.8%), from €103,777 to €81,167
- Receivables within one year -€2,472
down €2,472 (-7.4%), from €33,494 to €31,022
- Other debts -€30,343
no longer reported in 2025 (was €30,343)
- Tax, wage and social debts +€16,908
up €16,908 (+59.4%), from €28,456 to €45,364
- Debts after one year -€11,696
down €11,696 (-26.9%), from €43,454 to €31,759
- Trade debts +€1,519
up €1,519 (+1072.9%), from €142 to €1,660
- Financial charges +€3,505
up €3,505 (+15.1%), from €23,180 to €26,685
- Gross operating margin -€2,813
down €2,813 (-6.8%), from €41,580 to €38,767
- Other operating charges -€1,379
no longer reported in 2025 (was €1,379)
- Depreciation -€588
no longer reported in 2025 (was €588)
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 | €137,521 | €113,626 | -€23,895 | -17.4% |
| Fixed assets | 21/28 | €250 | €250 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €137,271 | €113,376 | -€23,895 | -17.4% |
| Amounts receivable within one year | 40/41 | €33,494 | €31,022 | -€2,472 | -7.4% |
| Trade receivables | 40 | €33,494 | €31,022 | -€2,472 | -7.4% |
| Cash at bank and in hand | 54/58 | - | €1,187 | +€1,187 | |
| Deferred charges and accrued income | 490/1 | €103,777 | €81,167 | -€22,610 | -21.8% |
| Total equity and liabilities | 10/49 | €137,521 | €113,626 | -€23,895 | -17.4% |
| Equity | 10/15 | €34,361 | €34,842 | +€482 | +1.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,861 | €32,342 | +€482 | +1.5% |
| Amounts payable | 17/49 | €103,160 | €78,783 | -€24,377 | -23.6% |
| Amounts payable after more than one year | 17 | €43,454 | €31,759 | -€11,696 | -26.9% |
| Financial debts | 170/4 | €43,454 | €31,759 | -€11,696 | -26.9% |
| Amounts payable within one year | 42/48 | €59,706 | €47,025 | -€12,681 | -21.2% |
| Financial debts | 43 | €765 | - | -€765 | |
| Credit institutions | 430/8 | €765 | - | -€765 | |
| Trade debts | 44 | €142 | €1,660 | +€1,519 | +1072.9% |
| Suppliers | 440/4 | €142 | €1,660 | +€1,519 | +1072.9% |
| Taxes, remuneration and social security | 45 | €28,456 | €45,364 | +€16,908 | +59.4% |
| Taxes | 450/3 | €28,456 | €45,364 | +€16,908 | +59.4% |
| Other amounts payable | 47/48 | €30,343 | - | -€30,343 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €588 | - | -€588 | |
| Other operating charges | 640/8 | €1,379 | - | -€1,379 | |
| Gross operating margin | 9900 | €41,580 | €38,767 | -€2,813 | -6.8% |
| Operating profit (loss) | 9901 | €39,613 | €38,767 | -€846 | -2.1% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €23,180 | €26,685 | +€3,505 | +15.1% |
| Recurring financial charges | 65 | €23,180 | €26,685 | +€3,505 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €16,433 | €12,082 | -€4,351 | -26.5% |
| Income taxes | 67/77 | €11,945 | €11,600 | -€345 | -2.9% |
| Profit (loss) for the period | 9904 | €4,488 | €482 | -€4,006 | -89.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,488 | €482 | -€4,006 | -89.3% |
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 9 October 2026 via checked.be.