MBS Conseil: 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.
MBS Conseil
Largest movements
- Cash +€28,797
up €28,797 (+233%), from €12,364 to €41,161
mainly Net result for the year (+€36,262) and Tax, wage and social debts (+€9,967)
- Receivables within one year -€4,917
down €4,917 (-73.8%), from €6,664 to €1,747
- Profit (loss) carried forward +€36,262
up €36,262 (+78.8%), from €46,005 to €82,267
- Debts after one year -€25,108
down €25,108 (-48.8%), from €51,436 to €26,328
- Tax, wage and social debts +€9,967
up €9,967 (+106%), from €9,412 to €19,379
- Trade debts +€2,410
up €2,410 (+242%), from €996 to €3,406
- Gross operating margin +€12,296
up €12,296 (+40.4%), from €30,461 to €42,757
- Taxes +€3,395
up €3,395 (+49.9%), from €6,810 to €10,205
- Financial income -€1,782
down €1,782 (-20.2%), from €8,806 to €7,024
- Financial charges -€722
down €722 (-17.9%), from €4,036 to €3,314
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 | €138,158 | €162,038 | +€23,880 | +17.3% |
| Fixed assets | 21/28 | €119,130 | €119,130 | = | 0.0% |
| Financial fixed assets | 28 | €119,130 | €119,130 | = | 0.0% |
| Current assets | 29/58 | €19,028 | €42,908 | +€23,880 | +125% |
| Amounts receivable within one year | 40/41 | €6,664 | €1,747 | -€4,917 | -73.8% |
| Trade receivables | 40 | €6,664 | €1,747 | -€4,917 | -73.8% |
| Cash at bank and in hand | 54/58 | €12,364 | €41,161 | +€28,797 | +233% |
| Total equity and liabilities | 10/49 | €138,158 | €162,038 | +€23,880 | +17.3% |
| Equity | 10/15 | €49,005 | €85,267 | +€36,262 | +74.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,005 | €82,267 | +€36,262 | +78.8% |
| Amounts payable | 17/49 | €89,153 | €76,771 | -€12,382 | -13.9% |
| Amounts payable after more than one year | 17 | €51,436 | €26,328 | -€25,108 | -48.8% |
| Financial debts | 170/4 | €51,436 | €26,328 | -€25,108 | -48.8% |
| Amounts payable within one year | 42/48 | €37,717 | €50,443 | +€12,726 | +33.7% |
| Current portion of amounts payable after more than one year | 42 | €25,891 | €27,148 | +€1,257 | +4.9% |
| Trade debts | 44 | €996 | €3,406 | +€2,410 | +242% |
| Suppliers | 440/4 | €996 | €3,406 | +€2,410 | +242% |
| Taxes, remuneration and social security | 45 | €9,412 | €19,379 | +€9,967 | +106% |
| Taxes | 450/3 | €9,412 | €19,379 | +€9,967 | +106% |
| Other amounts payable | 47/48 | €1,418 | €510 | -€908 | -64.0% |
| Other operating charges | 640/8 | €400 | - | -€400 | |
| Gross operating margin | 9900 | €30,461 | €42,757 | +€12,296 | +40.4% |
| Operating profit (loss) | 9901 | €30,061 | €42,757 | +€12,696 | +42.2% |
| Financial income | 75/76B | €8,806 | €7,024 | -€1,782 | -20.2% |
| Recurring financial income | 75 | €8,806 | €7,024 | -€1,782 | -20.2% |
| Financial charges | 65/66B | €4,036 | €3,314 | -€722 | -17.9% |
| Recurring financial charges | 65 | €4,036 | €3,314 | -€722 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €34,831 | €46,467 | +€11,636 | +33.4% |
| Income taxes | 67/77 | €6,810 | €10,205 | +€3,395 | +49.9% |
| Profit (loss) for the period | 9904 | €28,021 | €36,262 | +€8,241 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,021 | €36,262 | +€8,241 | +29.4% |
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 25 October 2026 via checked.be.