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
- Receivables after one year -€73,000
down €73,000 (-100.0%), from €73,000 to €0
- Tangible fixed assets +€34,032
up €34,032 (+183.5%), from €18,542 to €52,575
of which Furniture and vehicles: +€35,445
- Cash -€9,149
down €9,149 (-13.3%), from €68,614 to €59,465
mainly Contributions, distributions and other (-€60,000) and Other debts (-€45,687)
- Other debts -€45,687
down €45,687 (-53.6%), from €85,180 to €39,493
- Debts after one year +€24,379
new in 2025: €24,379
- Reserves -€16,147
down €16,147 (-19.1%), from €84,452 to €68,305
- Advances received -€14,870
down €14,870 (-100.0%), from €14,870 to €0
- Tax, wage and social debts -€11,357
down €11,357 (-44.6%), from €25,446 to €14,089
- Depreciation +€6,376
up €6,376 (+204.2%), from €3,123 to €9,499
- Financial income -€2,012
down €2,012 (-96.4%), from €2,088 to €76
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 | €214,857 | €162,374 | -€52,484 | -24.4% |
| Fixed assets | 21/28 | €20,417 | €52,575 | +€32,157 | +157.5% |
| Tangible fixed assets | 22/27 | €18,542 | €52,575 | +€34,032 | +183.5% |
| Plant, machinery and equipment | 23 | - | €731 | +€731 | |
| Furniture and vehicles | 24 | €0 | €35,445 | +€35,445 | |
| Other tangible fixed assets | 26 | €18,542 | €16,398 | -€2,144 | -11.6% |
| Financial fixed assets | 28 | €1,875 | €0 | -€1,875 | -100.0% |
| Current assets | 29/58 | €194,440 | €109,799 | -€84,641 | -43.5% |
| Amounts receivable after more than one year | 29 | €73,000 | €0 | -€73,000 | -100.0% |
| Other amounts receivable | 291 | €73,000 | €0 | -€73,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €50,468 | €49,719 | -€749 | -1.5% |
| Trade receivables | 40 | €40,508 | €44,500 | +€3,992 | +9.9% |
| Other amounts receivable | 41 | €9,960 | €5,219 | -€4,741 | -47.6% |
| Cash at bank and in hand | 54/58 | €68,614 | €59,465 | -€9,149 | -13.3% |
| Deferred charges and accrued income | 490/1 | €2,359 | €616 | -€1,743 | -73.9% |
| Total equity and liabilities | 10/49 | €214,857 | €162,374 | -€52,484 | -24.4% |
| Equity | 10/15 | €88,452 | €72,305 | -€16,147 | -18.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €84,452 | €68,305 | -€16,147 | -19.1% |
| Distributable reserves | 133 | €84,452 | €68,305 | -€16,147 | -19.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €126,406 | €90,069 | -€36,336 | -28.7% |
| Amounts payable after more than one year | 17 | - | €24,379 | +€24,379 | |
| Financial debts | 170/4 | - | €24,379 | +€24,379 | |
| Amounts payable within one year | 42/48 | €126,102 | €65,469 | -€60,634 | -48.1% |
| Current portion of amounts payable after more than one year | 42 | - | €7,226 | +€7,226 | |
| Trade debts | 44 | €606 | €4,662 | +€4,055 | +668.6% |
| Suppliers | 440/4 | €606 | €4,662 | +€4,055 | +668.6% |
| Advances received on contracts in progress | 46 | €14,870 | €0 | -€14,870 | -100.0% |
| Taxes, remuneration and social security | 45 | €25,446 | €14,089 | -€11,357 | -44.6% |
| Taxes | 450/3 | €25,446 | €14,089 | -€11,357 | -44.6% |
| Other amounts payable | 47/48 | €85,180 | €39,493 | -€45,687 | -53.6% |
| Accrued charges and deferred income | 492/3 | €303 | €222 | -€81 | -26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,123 | €9,499 | +€6,376 | +204.2% |
| Other operating charges | 640/8 | €718 | €718 | +€0 | 0.0% |
| Gross operating margin | 9900 | €69,566 | €70,186 | +€620 | +0.9% |
| Operating profit (loss) | 9901 | €65,725 | €59,969 | -€5,756 | -8.8% |
| Financial income | 75/76B | €2,088 | €76 | -€2,012 | -96.4% |
| Recurring financial income | 75 | €2,088 | €76 | -€2,012 | -96.4% |
| Financial charges | 65/66B | €1,200 | €1,573 | +€374 | +31.1% |
| Recurring financial charges | 65 | €1,200 | €1,573 | +€374 | +31.1% |
| Profit (loss) for the period before taxes | 9903 | €66,613 | €58,472 | -€8,141 | -12.2% |
| Income taxes | 67/77 | €15,068 | €14,619 | -€449 | -3.0% |
| Profit (loss) for the period | 9904 | €51,545 | €43,853 | -€7,692 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,545 | €43,853 | -€7,692 | -14.9% |
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 5 October 2026 via checked.be.