MBM 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.
MBM CONSULTING
Largest movements
- Cash +€55,369
up €55,369 (+27.4%), from €202,326 to €257,696
mainly Net result for the year (+€86,260) and Other debts (+€45,477)
- Receivables within one year +€38,891
up €38,891 (+32.4%), from €120,077 to €158,968
of which Other amounts receivable: +€66,675
- Tangible fixed assets -€7,865
down €7,865 (-18.0%), from €43,793 to €35,928
of which Other tangible fixed assets: -€5,743
- Other debts +€45,477
new in 2024: €45,477
- Reserves +€38,390
up €38,390 (+20.7%), from €185,441 to €223,831
- Tax, wage and social debts +€14,359
up €14,359 (+16.8%), from €85,335 to €99,694
- Trade debts -€9,668
down €9,668 (-42.2%), from €22,923 to €13,255
- Gross operating margin +€23,831
up €23,831 (+20.1%), from €118,439 to €142,270
- Taxes +€12,376
up €12,376 (+35.8%), from €34,615 to €46,990
- Other operating charges -€1,840
down €1,840 (-62.9%), from €2,925 to €1,086
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €374,015 | €462,572 | +€88,557 | +23.7% |
| Fixed assets | 21/28 | €44,263 | €36,398 | -€7,865 | -17.8% |
| Tangible fixed assets | 22/27 | €43,793 | €35,928 | -€7,865 | -18.0% |
| Furniture and vehicles | 24 | €5,119 | €2,997 | -€2,122 | -41.5% |
| Other tangible fixed assets | 26 | €38,674 | €32,931 | -€5,743 | -14.8% |
| Financial fixed assets | 28 | €470 | €470 | = | 0.0% |
| Current assets | 29/58 | €329,752 | €426,175 | +€96,422 | +29.2% |
| Amounts receivable within one year | 40/41 | €120,077 | €158,968 | +€38,891 | +32.4% |
| Trade receivables | 40 | €82,570 | €54,786 | -€27,784 | -33.6% |
| Other amounts receivable | 41 | €37,507 | €104,182 | +€66,675 | +178% |
| Cash at bank and in hand | 54/58 | €202,326 | €257,696 | +€55,369 | +27.4% |
| Deferred charges and accrued income | 490/1 | €7,349 | €9,511 | +€2,162 | +29.4% |
| Total equity and liabilities | 10/49 | €374,015 | €462,572 | +€88,557 | +23.7% |
| Equity | 10/15 | €265,757 | €304,147 | +€38,390 | +14.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €185,441 | €223,831 | +€38,390 | +20.7% |
| Distributable reserves | 133 | €185,441 | €223,831 | +€38,390 | +20.7% |
| Profit (loss) carried forward | 14 | €74,116 | €74,116 | = | 0.0% |
| Amounts payable | 17/49 | €108,259 | €158,425 | +€50,167 | +46.3% |
| Amounts payable within one year | 42/48 | €108,259 | €158,425 | +€50,167 | +46.3% |
| Trade debts | 44 | €22,923 | €13,255 | -€9,668 | -42.2% |
| Suppliers | 440/4 | €22,923 | €13,255 | -€9,668 | -42.2% |
| Taxes, remuneration and social security | 45 | €85,335 | €99,694 | +€14,359 | +16.8% |
| Taxes | 450/3 | €85,335 | €99,694 | +€14,359 | +16.8% |
| Other amounts payable | 47/48 | - | €45,477 | +€45,477 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,261 | €7,732 | -€529 | -6.4% |
| Other operating charges | 640/8 | €2,925 | €1,086 | -€1,840 | -62.9% |
| Non-recurring operating charges | 66A | - | €133 | +€133 | |
| Gross operating margin | 9900 | €118,439 | €142,270 | +€23,831 | +20.1% |
| Operating profit (loss) | 9901 | €107,252 | €133,318 | +€26,067 | +24.3% |
| Financial income | 75/76B | €2,324 | €2,718 | +€394 | +16.9% |
| Recurring financial income | 75 | €2,324 | €2,718 | +€394 | +16.9% |
| Financial charges | 65/66B | €3,224 | €2,786 | -€438 | -13.6% |
| Recurring financial charges | 65 | €3,224 | €2,786 | -€438 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €106,352 | €133,251 | +€26,899 | +25.3% |
| Income taxes | 67/77 | €34,615 | €46,990 | +€12,376 | +35.8% |
| Profit (loss) for the period | 9904 | €71,737 | €86,260 | +€14,523 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €71,737 | €86,260 | +€14,523 | +20.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.