mc² 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.
mc² Consult
Largest movements
- Cash +€105,936
up €105,936 (+55.4%), from €191,090 to €297,026
mainly Other debts (+€347,212) and Net result for the year (+€136,437)
- Receivables within one year +€5,998
up €5,998 (+3.8%), from €159,225 to €165,223
of which Trade receivables: +€4,616
- Other debts +€347,212
new in 2025: €347,212
- Reserves -€275,811
down €275,811 (-99.3%), from €277,666 to €1,855
of which Distributable reserves: -€275,811
- Tax, wage and social debts +€25,743
up €25,743 (+54.8%), from €46,998 to €72,741
of which Taxes: +€21,124
- Trade debts +€13,376
up €13,376 (+75.1%), from €17,802 to €31,178
- Gross operating margin +€50,387
up €50,387 (+17.1%), from €294,177 to €344,564
- Staff costs +€31,090
up €31,090 (+22.5%), from €138,053 to €169,142
- Depreciation -€8,925
down €8,925 (-53.4%), from €16,720 to €7,796
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 | €361,344 | €471,754 | +€110,410 | +30.6% |
| Fixed assets | 21/28 | €9,141 | €4,744 | -€4,396 | -48.1% |
| Tangible fixed assets | 22/27 | €7,770 | €4,744 | -€3,026 | -38.9% |
| Plant, machinery and equipment | 23 | €2,064 | €751 | -€1,313 | -63.6% |
| Furniture and vehicles | 24 | €5,706 | €3,993 | -€1,713 | -30.0% |
| Financial fixed assets | 28 | €1,370 | - | -€1,370 | |
| Current assets | 29/58 | €352,203 | €467,010 | +€114,806 | +32.6% |
| Amounts receivable within one year | 40/41 | €159,225 | €165,223 | +€5,998 | +3.8% |
| Trade receivables | 40 | €72,775 | €77,392 | +€4,616 | +6.3% |
| Other amounts receivable | 41 | €86,450 | €87,832 | +€1,382 | +1.6% |
| Cash at bank and in hand | 54/58 | €191,090 | €297,026 | +€105,936 | +55.4% |
| Deferred charges and accrued income | 490/1 | €1,888 | €4,760 | +€2,872 | +152% |
| Total equity and liabilities | 10/49 | €361,344 | €471,754 | +€110,410 | +30.6% |
| Equity | 10/15 | €296,216 | €20,405 | -€275,811 | -93.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €277,666 | €1,855 | -€275,811 | -99.3% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €275,811 | - | -€275,811 | |
| Amounts payable | 17/49 | €65,128 | €451,349 | +€386,221 | +593% |
| Amounts payable within one year | 42/48 | €64,800 | €451,132 | +€386,331 | +596% |
| Trade debts | 44 | €17,802 | €31,178 | +€13,376 | +75.1% |
| Suppliers | 440/4 | €17,802 | €31,178 | +€13,376 | +75.1% |
| Taxes, remuneration and social security | 45 | €46,998 | €72,741 | +€25,743 | +54.8% |
| Taxes | 450/3 | €17,651 | €38,775 | +€21,124 | +120% |
| Remuneration and social security | 454/9 | €29,347 | €33,966 | +€4,620 | +15.7% |
| Other amounts payable | 47/48 | - | €347,212 | +€347,212 | |
| Accrued charges and deferred income | 492/3 | €328 | €217 | -€110 | -33.7% |
| Remuneration, social security and pensions | 62 | €138,053 | €169,142 | +€31,090 | +22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,720 | €7,796 | -€8,925 | -53.4% |
| Other operating charges | 640/8 | €2,233 | €2,083 | -€149 | -6.7% |
| Gross operating margin | 9900 | €294,177 | €344,564 | +€50,387 | +17.1% |
| Operating profit (loss) | 9901 | €137,171 | €165,543 | +€28,371 | +20.7% |
| Financial income | 75/76B | €21 | €0 | -€21 | -97.8% |
| Recurring financial income | 75 | €21 | €0 | -€21 | -97.8% |
| Financial charges | 65/66B | €1,540 | €762 | -€778 | -50.5% |
| Recurring financial charges | 65 | €1,540 | €762 | -€778 | -50.5% |
| Profit (loss) for the period before taxes | 9903 | €135,652 | €164,781 | +€29,128 | +21.5% |
| Income taxes | 67/77 | €31,260 | €28,344 | -€2,916 | -9.3% |
| Profit (loss) for the period | 9904 | €104,392 | €136,437 | +€32,044 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €104,392 | €136,437 | +€32,044 | +30.7% |
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 13 October 2026 via checked.be.