MBYN 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.
MBYN CONSULTING
Largest movements
- Receivables within one year +€13,552
up €13,552 (+16.0%), from €84,513 to €98,065
of which Trade receivables: +€7,690
- Cash -€1,305
down €1,305 (-14.7%), from €8,891 to €7,586
mainly Contributions, distributions and other (-€26,518) and Receivables within one year (-€13,552)
- Other debts +€19,048
up €19,048 (+326.6%), from €5,832 to €24,880
- Reserves -€11,868
down €11,868 (-15.6%), from €76,097 to €64,229
of which Distributable reserves: -€11,868
- Short-term financial debts +€2,238
up €2,238 (+175.6%), from €1,275 to €3,514
- Trade debts +€1,561
up €1,561, from €0 to €1,561
- Gross operating margin -€22,209
down €22,209 (-50.6%), from €43,853 to €21,644
- Taxes -€10,656
down €10,656 (-57.9%), from €18,418 to €7,761
- Financial income -€1,903
down €1,903 (-31.2%), from €6,099 to €4,195
- Financial charges -€1,643
down €1,643, from €1,358 to -€284
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.
Cash bridge derived
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 | €112,439 | €122,822 | +€10,383 | +9.2% |
| Fixed assets | 21/28 | €13,982 | €12,806 | -€1,176 | -8.4% |
| Tangible fixed assets | 22/27 | €13,982 | €12,806 | -€1,176 | -8.4% |
| Plant, machinery and equipment | 23 | €3,436 | €4,396 | +€961 | +28.0% |
| Furniture and vehicles | 24 | €10,546 | €8,410 | -€2,136 | -20.3% |
| Current assets | 29/58 | €98,457 | €110,016 | +€11,559 | +11.7% |
| Amounts receivable within one year | 40/41 | €84,513 | €98,065 | +€13,552 | +16.0% |
| Trade receivables | 40 | €9,830 | €17,521 | +€7,690 | +78.2% |
| Other amounts receivable | 41 | €74,683 | €80,545 | +€5,862 | +7.8% |
| Cash at bank and in hand | 54/58 | €8,891 | €7,586 | -€1,305 | -14.7% |
| Deferred charges and accrued income | 490/1 | €5,053 | €4,365 | -€688 | -13.6% |
| Total equity and liabilities | 10/49 | €112,439 | €122,822 | +€10,383 | +9.2% |
| Equity | 10/15 | €86,619 | €74,751 | -€11,868 | -13.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €76,097 | €64,229 | -€11,868 | -15.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €74,237 | €62,369 | -€11,868 | -16.0% |
| Profit (loss) carried forward | 14 | €4,325 | €4,325 | = | 0.0% |
| Amounts payable | 17/49 | €25,820 | €48,071 | +€22,251 | +86.2% |
| Amounts payable within one year | 42/48 | €25,820 | €48,071 | +€22,251 | +86.2% |
| Current portion of amounts payable after more than one year | 42 | €1,569 | €847 | -€722 | -46.0% |
| Financial debts | 43 | €1,275 | €3,514 | +€2,238 | +175.6% |
| Credit institutions | 430/8 | €1,275 | €3,514 | +€2,238 | +175.6% |
| Trade debts | 44 | €0 | €1,561 | +€1,561 | |
| Suppliers | 440/4 | €0 | €1,561 | +€1,561 | |
| Taxes, remuneration and social security | 45 | €17,143 | €17,268 | +€125 | +0.7% |
| Taxes | 450/3 | €17,143 | €17,268 | +€125 | +0.7% |
| Other amounts payable | 47/48 | €5,832 | €24,880 | +€19,048 | +326.6% |
| Non-recurring operating income | 76A | - | €4,500 | +€4,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,419 | €3,202 | -€216 | -6.3% |
| Other operating charges | 640/8 | €788 | €511 | -€276 | -35.1% |
| Gross operating margin | 9900 | €43,853 | €21,644 | -€22,209 | -50.6% |
| Operating profit (loss) | 9901 | €39,647 | €17,931 | -€21,716 | -54.8% |
| Financial income | 75/76B | €6,099 | €4,195 | -€1,903 | -31.2% |
| Recurring financial income | 75 | €6,099 | €4,195 | -€1,903 | -31.2% |
| Financial charges | 65/66B | €1,358 | -€284 | -€1,643 | |
| Recurring financial charges | 65 | €1,358 | -€284 | -€1,643 | |
| Profit (loss) for the period before taxes | 9903 | €44,387 | €22,411 | -€21,976 | -49.5% |
| Income taxes | 67/77 | €18,418 | €7,761 | -€10,656 | -57.9% |
| Profit (loss) for the period | 9904 | €25,970 | €14,650 | -€11,320 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,970 | €14,650 | -€11,320 | -43.6% |
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 12 October 2026 via checked.be.