MC CONSULT: what changed
Two fiscal 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.
MC CONSULT
Largest movements
- Cash +€43,911
up €43,911 (+24.1%), from €182,394 to €226,305
mainly Depreciation (+€36,295) and Net result for the year (+€8,683)
- Tangible fixed assets -€33,776
down €33,776 (-4.9%), from €692,566 to €658,790
of which Land and buildings: -€35,079
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€5,130
up €5,130 (+10.7%), from €48,163 to €53,293
- Taxes +€3,172
up €3,172 (+164.1%), from €1,933 to €5,105
- Depreciation -€2,909
down €2,909 (-7.4%), from €39,204 to €36,295
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 | €895,554 | €906,278 | +€10,724 | +1.2% |
| Fixed assets | 21/28 | €692,566 | €658,790 | -€33,776 | -4.9% |
| Tangible fixed assets | 22/27 | €692,566 | €658,790 | -€33,776 | -4.9% |
| Land and buildings | 22 | €688,157 | €653,078 | -€35,079 | -5.1% |
| Plant, machinery and equipment | 23 | €1,272 | €3,334 | +€2,062 | +162.1% |
| Furniture and vehicles | 24 | €3,137 | €2,378 | -€759 | -24.2% |
| Current assets | 29/58 | €202,988 | €247,488 | +€44,500 | +21.9% |
| Amounts receivable within one year | 40/41 | €13,104 | €13,453 | +€349 | +2.7% |
| Trade receivables | 40 | €12,160 | €12,160 | = | 0.0% |
| Other amounts receivable | 41 | €944 | €1,293 | +€349 | +37.0% |
| Cash at bank and in hand | 54/58 | €182,394 | €226,305 | +€43,911 | +24.1% |
| Deferred charges and accrued income | 490/1 | €7,490 | €7,730 | +€240 | +3.2% |
| Total equity and liabilities | 10/49 | €895,554 | €906,278 | +€10,724 | +1.2% |
| Equity | 10/15 | €878,039 | €886,722 | +€8,683 | +1.0% |
| Contributions | 10/11 | €574,800 | €574,800 | = | 0.0% |
| Reserves | 13 | €303,239 | €311,922 | +€8,683 | +2.9% |
| Non-distributable reserves | 130/1 | €2,480 | €2,480 | = | 0.0% |
| Other | 1319 | €2,480 | €2,480 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,172 | €11,172 | = | 0.0% |
| Distributable reserves | 133 | €289,587 | €298,270 | +€8,683 | +3.0% |
| Amounts payable | 17/49 | €17,515 | €19,556 | +€2,041 | +11.7% |
| Amounts payable within one year | 42/48 | €17,515 | €19,556 | +€2,041 | +11.7% |
| Trade debts | 44 | - | €1,286 | +€1,286 | |
| Suppliers | 440/4 | - | €1,286 | +€1,286 | |
| Taxes, remuneration and social security | 45 | €1,366 | €1,359 | -€7 | -0.5% |
| Taxes | 450/3 | €1,366 | €1,359 | -€7 | -0.5% |
| Other amounts payable | 47/48 | €16,149 | €16,911 | +€762 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,204 | €36,295 | -€2,909 | -7.4% |
| Other operating charges | 640/8 | €4,371 | €4,500 | +€129 | +3.0% |
| Gross operating margin | 9900 | €48,163 | €53,293 | +€5,130 | +10.7% |
| Operating profit (loss) | 9901 | €4,588 | €12,498 | +€7,910 | +172.4% |
| Financial income | 75/76B | €1,360 | €1,509 | +€149 | +11.0% |
| Recurring financial income | 75 | €1,360 | €1,509 | +€149 | +11.0% |
| Financial charges | 65/66B | €185 | €219 | +€34 | +18.4% |
| Recurring financial charges | 65 | €185 | €219 | +€34 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €5,763 | €13,788 | +€8,025 | +139.3% |
| Income taxes | 67/77 | €1,933 | €5,105 | +€3,172 | +164.1% |
| Profit (loss) for the period | 9904 | €3,830 | €8,683 | +€4,853 | +126.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,830 | €8,683 | +€4,853 | +126.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.