MBZ 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.
MBZ CONSULTING
Largest movements
- Receivables within one year -€12,290
down €12,290 (-23.5%), from €52,361 to €40,071
of which Other amounts receivable: -€9,695
- Tangible fixed assets -€9,564
down €9,564 (-78.9%), from €12,130 to €2,565
- Cash +€3,810
up €3,810 (+137%), from €2,780 to €6,590
mainly Trade debts (+€121,161) and Receivables within one year (+€12,290)
- Financial fixed assets -€3,747
down €3,747 (-88.1%), from €4,255 to €508
- Deferred charges and accrued income +€2,943
up €2,943 (+389%), from €757 to €3,700
- Profit (loss) carried forward -€139,323
down €139,323, from €3,501 to -€135,823
- Trade debts +€121,161
up €121,161 (+343%), from €35,329 to €156,490
- Tax, wage and social debts -€9,156
down €9,156 (-55.1%), from €16,617 to €7,461
of which Remuneration and social security: -€6,858
- Other debts +€8,470
up €8,470 (+79.6%), from €10,636 to €19,106
- Gross operating margin -€288,476
down €288,476, from €235,126 to -€53,350
- Staff costs -€138,900
down €138,900 (-63.0%), from €220,387 to €81,487
- Depreciation -€3,512
down €3,512 (-66.2%), from €5,308 to €1,796
- Taxes -€3,340
down €3,340 (-98.2%), from €3,399 to €60
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,283 | €53,435 | -€18,848 | -26.1% |
| Fixed assets | 21/28 | €16,385 | €3,074 | -€13,311 | -81.2% |
| Tangible fixed assets | 22/27 | €12,130 | €2,565 | -€9,564 | -78.9% |
| Furniture and vehicles | 24 | €12,130 | €2,565 | -€9,564 | -78.9% |
| Financial fixed assets | 28 | €4,255 | €508 | -€3,747 | -88.1% |
| Current assets | 29/58 | €55,898 | €50,361 | -€5,537 | -9.9% |
| Amounts receivable within one year | 40/41 | €52,361 | €40,071 | -€12,290 | -23.5% |
| Trade receivables | 40 | €42,665 | €40,071 | -€2,595 | -6.1% |
| Other amounts receivable | 41 | €9,695 | - | -€9,695 | |
| Cash at bank and in hand | 54/58 | €2,780 | €6,590 | +€3,810 | +137% |
| Deferred charges and accrued income | 490/1 | €757 | €3,700 | +€2,943 | +389% |
| Total equity and liabilities | 10/49 | €72,283 | €53,435 | -€18,848 | -26.1% |
| Equity | 10/15 | €9,701 | -€129,623 | -€139,323 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Contributions outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Profit (loss) carried forward | 14 | €3,501 | -€135,823 | -€139,323 | |
| Amounts payable | 17/49 | €62,582 | €183,057 | +€120,475 | +193% |
| Amounts payable within one year | 42/48 | €62,582 | €183,057 | +€120,475 | +193% |
| Trade debts | 44 | €35,329 | €156,490 | +€121,161 | +343% |
| Suppliers | 440/4 | €35,329 | €156,490 | +€121,161 | +343% |
| Taxes, remuneration and social security | 45 | €16,617 | €7,461 | -€9,156 | -55.1% |
| Taxes | 450/3 | €3,399 | €1,101 | -€2,298 | -67.6% |
| Remuneration and social security | 454/9 | €13,218 | €6,360 | -€6,858 | -51.9% |
| Other amounts payable | 47/48 | €10,636 | €19,106 | +€8,470 | +79.6% |
| Remuneration, social security and pensions | 62 | €220,387 | €81,487 | -€138,900 | -63.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,308 | €1,796 | -€3,512 | -66.2% |
| Other operating charges | 640/8 | €1,021 | €2,439 | +€1,417 | +139% |
| Gross operating margin | 9900 | €235,126 | -€53,350 | -€288,476 | |
| Operating profit (loss) | 9901 | €8,410 | -€139,072 | -€147,481 | |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €280 | €192 | -€89 | -31.6% |
| Recurring financial charges | 65 | €280 | €192 | -€89 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €8,133 | -€139,263 | -€147,396 | |
| Income taxes | 67/77 | €3,399 | €60 | -€3,340 | -98.2% |
| Profit (loss) for the period | 9904 | €4,733 | -€139,323 | -€144,057 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,733 | -€139,323 | -€144,057 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.