MBnet 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.
MBnet Consulting
Largest movements
- Cash +€87,239
up €87,239 (+103%), from €84,421 to €171,660
mainly Net result for the year (+€87,012) and Receivables within one year (+€20,334)
- Receivables within one year -€20,334
down €20,334 (-57.4%), from €35,412 to €15,078
of which Trade receivables: -€21,604
- Intangible fixed assets -€11,143
down €11,143 (-28.3%), from €39,351 to €28,208
- Profit (loss) carried forward +€87,012
up €87,012 (+102%), from €84,939 to €171,951
- Other debts -€22,246
down €22,246 (-95.0%), from €23,411 to €1,165
- Debts after one year -€11,701
down €11,701 (-39.5%), from €29,610 to €17,908
- Gross operating margin +€60,536
up €60,536 (+87.7%), from €69,035 to €129,571
- Taxes +€14,455
up €14,455 (+129%), from €11,186 to €25,641
- Financial charges -€1,548
down €1,548 (-32.6%), from €4,748 to €3,200
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 | €177,812 | €232,643 | +€54,831 | +30.8% |
| Fixed assets | 21/28 | €48,029 | €36,817 | -€11,212 | -23.3% |
| Intangible fixed assets | 21 | €39,351 | €28,208 | -€11,143 | -28.3% |
| Tangible fixed assets | 22/27 | €8,678 | €8,609 | -€69 | -0.8% |
| Land and buildings | 22 | €4,313 | €4,414 | +€101 | +2.3% |
| Plant, machinery and equipment | 23 | €4,080 | €4,195 | +€115 | +2.8% |
| Furniture and vehicles | 24 | €285 | - | -€285 | |
| Current assets | 29/58 | €129,783 | €195,825 | +€66,042 | +50.9% |
| Amounts receivable within one year | 40/41 | €35,412 | €15,078 | -€20,334 | -57.4% |
| Trade receivables | 40 | €35,412 | €13,808 | -€21,604 | -61.0% |
| Other amounts receivable | 41 | - | €1,270 | +€1,270 | |
| Current investments | 50/53 | - | €1,000 | +€1,000 | |
| Cash at bank and in hand | 54/58 | €84,421 | €171,660 | +€87,239 | +103% |
| Deferred charges and accrued income | 490/1 | €9,950 | €8,087 | -€1,862 | -18.7% |
| Total equity and liabilities | 10/49 | €177,812 | €232,643 | +€54,831 | +30.8% |
| Equity | 10/15 | €87,939 | €174,951 | +€87,012 | +98.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,939 | €171,951 | +€87,012 | +102% |
| Amounts payable | 17/49 | €89,872 | €57,691 | -€32,181 | -35.8% |
| Amounts payable after more than one year | 17 | €29,610 | €17,908 | -€11,701 | -39.5% |
| Financial debts | 170/4 | €29,610 | €17,908 | -€11,701 | -39.5% |
| Amounts payable within one year | 42/48 | €58,640 | €39,783 | -€18,858 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €11,515 | €11,701 | +€187 | +1.6% |
| Trade debts | 44 | €2,944 | €4,903 | +€1,959 | +66.5% |
| Suppliers | 440/4 | €2,944 | €4,903 | +€1,959 | +66.5% |
| Taxes, remuneration and social security | 45 | €20,770 | €22,014 | +€1,244 | +6.0% |
| Taxes | 450/3 | €20,770 | €22,014 | +€1,244 | +6.0% |
| Other amounts payable | 47/48 | €23,411 | €1,165 | -€22,246 | -95.0% |
| Accrued charges and deferred income | 492/3 | €1,622 | - | -€1,622 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,966 | €13,271 | +€305 | +2.4% |
| Other operating charges | 640/8 | €1,528 | €447 | -€1,081 | -70.8% |
| Gross operating margin | 9900 | €69,035 | €129,571 | +€60,536 | +87.7% |
| Operating profit (loss) | 9901 | €54,541 | €115,853 | +€61,312 | +112% |
| Financial income | 75/76B | €6 | €0 | -€6 | -95.2% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -95.2% |
| Financial charges | 65/66B | €4,748 | €3,200 | -€1,548 | -32.6% |
| Recurring financial charges | 65 | €4,748 | €3,200 | -€1,548 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €49,799 | €112,653 | +€62,854 | +126% |
| Income taxes | 67/77 | €11,186 | €25,641 | +€14,455 | +129% |
| Profit (loss) for the period | 9904 | €38,613 | €87,012 | +€48,399 | +125% |
| Profit (loss) for the period to be appropriated | 9905 | €38,613 | €87,012 | +€48,399 | +125% |
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 17 October 2026 via checked.be.