MBS CONSULT: 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 CONSULT
Largest movements
- Cash +€25,500
up €25,500 (+55.8%), from €45,693 to €71,193
mainly Net result for the year (+€27,758) and Trade debts (+€20,446)
- Receivables within one year -€3,145
down €3,145 (-21.6%), from €14,550 to €11,405
of which Other amounts receivable: -€6,250
- Tangible fixed assets -€1,286
down €1,286 (-22.7%), from €5,663 to €4,376
of which Furniture and vehicles: -€895
- Trade debts +€20,446
up €20,446 (+288%), from €7,108 to €27,555
- Tax, wage and social debts +€13,410
up €13,410 (+180%), from €7,457 to €20,867
- Profit (loss) carried forward -€12,781
down €12,781 (-46.0%), from €27,757 to €14,976
- Taxes +€17,406
up €17,406 (+17,961%), from €97 to €17,503
- Gross operating margin +€7,482
up €7,482 (+16.8%), from €44,434 to €51,916
- Other operating charges +€1,075
up €1,075 (+200%), from €537 to €1,612
- Depreciation -€809
down €809 (-21.9%), from €3,691 to €2,883
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 | €66,179 | €87,254 | +€21,075 | +31.8% |
| Fixed assets | 21/28 | €5,663 | €4,376 | -€1,286 | -22.7% |
| Tangible fixed assets | 22/27 | €5,663 | €4,376 | -€1,286 | -22.7% |
| Plant, machinery and equipment | 23 | €1,057 | €665 | -€392 | -37.1% |
| Furniture and vehicles | 24 | €4,606 | €3,711 | -€895 | -19.4% |
| Current assets | 29/58 | €60,516 | €82,877 | +€22,361 | +37.0% |
| Amounts receivable within one year | 40/41 | €14,550 | €11,405 | -€3,145 | -21.6% |
| Trade receivables | 40 | €7,519 | €10,625 | +€3,106 | +41.3% |
| Other amounts receivable | 41 | €7,031 | €780 | -€6,250 | -88.9% |
| Cash at bank and in hand | 54/58 | €45,693 | €71,193 | +€25,500 | +55.8% |
| Deferred charges and accrued income | 490/1 | €273 | €279 | +€6 | +2.2% |
| Total equity and liabilities | 10/49 | €66,179 | €87,254 | +€21,075 | +31.8% |
| Equity | 10/15 | €51,614 | €38,833 | -€12,781 | -24.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €17,659 | €17,659 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €15,800 | €15,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,757 | €14,976 | -€12,781 | -46.0% |
| Amounts payable | 17/49 | €14,565 | €48,421 | +€33,856 | +232% |
| Amounts payable within one year | 42/48 | €14,565 | €48,421 | +€33,856 | +232% |
| Trade debts | 44 | €7,108 | €27,555 | +€20,446 | +288% |
| Suppliers | 440/4 | €7,108 | €27,555 | +€20,446 | +288% |
| Taxes, remuneration and social security | 45 | €7,457 | €20,867 | +€13,410 | +180% |
| Taxes | 450/3 | €7,457 | €20,867 | +€13,410 | +180% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,691 | €2,883 | -€809 | -21.9% |
| Other operating charges | 640/8 | €537 | €1,612 | +€1,075 | +200% |
| Gross operating margin | 9900 | €44,434 | €51,916 | +€7,482 | +16.8% |
| Operating profit (loss) | 9901 | €40,206 | €47,422 | +€7,216 | +17.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,501 | €2,161 | -€340 | -13.6% |
| Recurring financial charges | 65 | €2,501 | €2,161 | -€340 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €37,705 | €45,260 | +€7,556 | +20.0% |
| Income taxes | 67/77 | €97 | €17,503 | +€17,406 | +17,961% |
| Profit (loss) for the period | 9904 | €37,608 | €27,758 | -€9,850 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,608 | €27,758 | -€9,850 | -26.2% |
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.