MBS 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.
MBS Consulting
Largest movements
- Cash +€24,626
up €24,626 (+50.4%), from €48,882 to €73,508
mainly Net result for the year (+€12,721) and Receivables within one year (+€5,099)
- Receivables within one year -€5,099
down €5,099 (-24.8%), from €20,570 to €15,471
of which Trade receivables: -€8,500
- Profit (loss) carried forward +€12,721
up €12,721 (+25.8%), from €49,333 to €62,054
- Tax, wage and social debts -€6,663
down €6,663 (-36.3%), from €18,338 to €11,675
- Contributions +€5,000
new in 2025: €5,000
- Trade debts +€4,273
up €4,273 (+296%), from €1,445 to €5,718
- Other debts +€3,381
up €3,381 (+146%), from €2,315 to €5,696
- Gross operating margin -€45,944
down €45,944 (-70.3%), from €65,375 to €19,431
- Taxes -€9,405
down €9,405 (-70.9%), from €13,256 to €3,852
- Other operating charges -€678
down €678 (-53.7%), from €1,262 to €584
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 | €71,430 | €90,143 | +€18,713 | +26.2% |
| Fixed assets | 21/28 | €1,978 | €1,164 | -€814 | -41.2% |
| Tangible fixed assets | 22/27 | €1,978 | €1,164 | -€814 | -41.2% |
| Furniture and vehicles | 24 | €1,978 | €1,164 | -€814 | -41.2% |
| Current assets | 29/58 | €69,452 | €88,979 | +€19,527 | +28.1% |
| Amounts receivable within one year | 40/41 | €20,570 | €15,471 | -€5,099 | -24.8% |
| Trade receivables | 40 | €20,570 | €12,070 | -€8,500 | -41.3% |
| Other amounts receivable | 41 | - | €3,402 | +€3,402 | |
| Cash at bank and in hand | 54/58 | €48,882 | €73,508 | +€24,626 | +50.4% |
| Total equity and liabilities | 10/49 | €71,430 | €90,143 | +€18,713 | +26.2% |
| Equity | 10/15 | €49,333 | €67,054 | +€17,721 | +35.9% |
| Contributions | 10/11 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €49,333 | €62,054 | +€12,721 | +25.8% |
| Amounts payable | 17/49 | €22,097 | €23,089 | +€992 | +4.5% |
| Amounts payable within one year | 42/48 | €22,097 | €23,089 | +€992 | +4.5% |
| Trade debts | 44 | €1,445 | €5,718 | +€4,273 | +296% |
| Suppliers | 440/4 | €1,445 | €5,718 | +€4,273 | +296% |
| Taxes, remuneration and social security | 45 | €18,338 | €11,675 | -€6,663 | -36.3% |
| Taxes | 450/3 | €18,338 | €11,675 | -€6,663 | -36.3% |
| Other amounts payable | 47/48 | €2,315 | €5,696 | +€3,381 | +146% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €465 | €814 | +€349 | +75.2% |
| Other operating charges | 640/8 | €1,262 | €584 | -€678 | -53.7% |
| Gross operating margin | 9900 | €65,375 | €19,431 | -€45,944 | -70.3% |
| Operating profit (loss) | 9901 | €63,649 | €18,033 | -€45,616 | -71.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,060 | €1,460 | +€401 | +37.8% |
| Recurring financial charges | 65 | €1,060 | €1,460 | +€401 | +37.8% |
| Profit (loss) for the period before taxes | 9903 | €62,589 | €16,573 | -€46,016 | -73.5% |
| Income taxes | 67/77 | €13,256 | €3,852 | -€9,405 | -70.9% |
| Profit (loss) for the period | 9904 | €49,333 | €12,721 | -€36,611 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,333 | €12,721 | -€36,611 | -74.2% |
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 14 October 2026 via checked.be.