MBP 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.
MBP Consulting
Largest movements
- Cash +€14,731
up €14,731 (+47.3%), from €31,157 to €45,888
mainly Net result for the year (+€14,390) and Receivables within one year (+€1,569)
- Receivables within one year -€1,569
down €1,569 (-5.8%), from €27,269 to €25,700
of which Other amounts receivable: -€8,139
- Tangible fixed assets -€1,252
down €1,252 (-49.9%), from €2,510 to €1,259
- Profit (loss) carried forward +€14,390
up €14,390 (+29.9%), from €48,068 to €62,458
- Tax, wage and social debts -€1,037
down €1,037 (-20.1%), from €5,150 to €4,114
of which Remuneration and social security: -€4,600
- Gross operating margin +€18,427
up €18,427 (+467%), from €3,949 to €22,376
- Taxes +€3,563
up €3,563 (+648%), from €550 to €4,114
- Depreciation +€459
up €459 (+57.9%), from €793 to €1,252
- Financial charges -€335
down €335 (-14.4%), from €2,324 to €1,989
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 | €62,912 | €75,332 | +€12,420 | +19.7% |
| Fixed assets | 21/28 | €2,510 | €1,259 | -€1,252 | -49.9% |
| Tangible fixed assets | 22/27 | €2,510 | €1,259 | -€1,252 | -49.9% |
| Plant, machinery and equipment | 23 | €2,510 | €1,259 | -€1,252 | -49.9% |
| Current assets | 29/58 | €60,402 | €74,073 | +€13,671 | +22.6% |
| Amounts receivable within one year | 40/41 | €27,269 | €25,700 | -€1,569 | -5.8% |
| Trade receivables | 40 | €14,246 | €20,816 | +€6,570 | +46.1% |
| Other amounts receivable | 41 | €13,023 | €4,884 | -€8,139 | -62.5% |
| Cash at bank and in hand | 54/58 | €31,157 | €45,888 | +€14,731 | +47.3% |
| Deferred charges and accrued income | 490/1 | €1,976 | €2,485 | +€509 | +25.8% |
| Total equity and liabilities | 10/49 | €62,912 | €75,332 | +€12,420 | +19.7% |
| Equity | 10/15 | €50,068 | €64,458 | +€14,390 | +28.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,068 | €62,458 | +€14,390 | +29.9% |
| Amounts payable | 17/49 | €12,844 | €10,873 | -€1,971 | -15.3% |
| Amounts payable within one year | 42/48 | €12,360 | €10,873 | -€1,487 | -12.0% |
| Trade debts | 44 | €7,210 | €6,760 | -€450 | -6.2% |
| Suppliers | 440/4 | €7,210 | €6,760 | -€450 | -6.2% |
| Taxes, remuneration and social security | 45 | €5,150 | €4,114 | -€1,037 | -20.1% |
| Taxes | 450/3 | €550 | €4,114 | +€3,563 | +648% |
| Remuneration and social security | 454/9 | €4,600 | - | -€4,600 | |
| Accrued charges and deferred income | 492/3 | €484 | - | -€484 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €793 | €1,252 | +€459 | +57.9% |
| Other operating charges | 640/8 | €448 | €632 | +€184 | +41.0% |
| Gross operating margin | 9900 | €3,949 | €22,376 | +€18,427 | +467% |
| Operating profit (loss) | 9901 | €2,708 | €20,492 | +€17,785 | +657% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €2,324 | €1,989 | -€335 | -14.4% |
| Recurring financial charges | 65 | €2,324 | €1,989 | -€335 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €389 | €18,504 | +€18,115 | +4,658% |
| Income taxes | 67/77 | €550 | €4,114 | +€3,563 | +648% |
| Profit (loss) for the period | 9904 | -€161 | €14,390 | +€14,552 | |
| Profit (loss) for the period to be appropriated | 9905 | -€161 | €14,390 | +€14,552 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.