MC 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.
MC Consult
Largest movements
- Cash +€29,778
up €29,778 (+349%), from €8,541 to €38,319
mainly Receivables within one year (+€18,484) and Advances received (+€10,709)
- Receivables within one year -€18,484
down €18,484 (-66.6%), from €27,747 to €9,264
of which Trade receivables: -€17,124
- Tangible fixed assets -€6,016
down €6,016 (-50.1%), from €12,011 to €5,995
of which Furniture and vehicles: -€6,091
- Advances received +€10,709
new in 2025: €10,709
- Tax, wage and social debts +€9,514
up €9,514 (+647%), from €1,470 to €10,984
- Current portion of long-term debt -€6,543
down €6,543 (-91.6%), from €7,141 to €597
- Trade debts -€6,494
down €6,494 (-61.4%), from €10,577 to €4,084
- Other debts -€6,374
down €6,374 (-38.4%), from €16,587 to €10,213
- Gross operating margin -€24,895
down €24,895 (-57.0%), from €43,684 to €18,789
- Depreciation -€6,682
down €6,682 (-49.1%), from €13,606 to €6,925
- Write-downs -€6,664
no longer reported in 2025 (was €6,664)
- Taxes -€2,312
down €2,312 (-32.5%), from €7,120 to €4,808
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 | €49,232 | €54,411 | +€5,179 | +10.5% |
| Fixed assets | 21/28 | €12,111 | €6,095 | -€6,016 | -49.7% |
| Tangible fixed assets | 22/27 | €12,011 | €5,995 | -€6,016 | -50.1% |
| Plant, machinery and equipment | 23 | €2,090 | €2,165 | +€75 | +3.6% |
| Furniture and vehicles | 24 | €9,921 | €3,830 | -€6,091 | -61.4% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €37,121 | €48,316 | +€11,195 | +30.2% |
| Amounts receivable within one year | 40/41 | €27,747 | €9,264 | -€18,484 | -66.6% |
| Trade receivables | 40 | €23,507 | €6,383 | -€17,124 | -72.8% |
| Other amounts receivable | 41 | €4,240 | €2,880 | -€1,360 | -32.1% |
| Cash at bank and in hand | 54/58 | €8,541 | €38,319 | +€29,778 | +349% |
| Deferred charges and accrued income | 490/1 | €833 | €734 | -€99 | -11.9% |
| Total equity and liabilities | 10/49 | €49,232 | €54,411 | +€5,179 | +10.5% |
| Equity | 10/15 | €12,700 | €17,825 | +€5,124 | +40.3% |
| Contributions | 10/11 | €7,600 | €7,600 | = | 0.0% |
| Reserves | 13 | €5,100 | €10,225 | +€5,124 | +100% |
| Distributable reserves | 133 | €5,100 | €10,225 | +€5,124 | +100% |
| Amounts payable | 17/49 | €36,532 | €36,586 | +€54 | +0.1% |
| Amounts payable after more than one year | 17 | €597 | - | -€597 | |
| Financial debts | 170/4 | €597 | - | -€597 | |
| Amounts payable within one year | 42/48 | €35,775 | €36,586 | +€812 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €7,141 | €597 | -€6,543 | -91.6% |
| Trade debts | 44 | €10,577 | €4,084 | -€6,494 | -61.4% |
| Suppliers | 440/4 | €10,577 | €4,084 | -€6,494 | -61.4% |
| Advances received on contracts in progress | 46 | - | €10,709 | +€10,709 | |
| Taxes, remuneration and social security | 45 | €1,470 | €10,984 | +€9,514 | +647% |
| Taxes | 450/3 | €1,470 | €10,984 | +€9,514 | +647% |
| Other amounts payable | 47/48 | €16,587 | €10,213 | -€6,374 | -38.4% |
| Accrued charges and deferred income | 492/3 | €160 | - | -€160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,606 | €6,925 | -€6,682 | -49.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,664 | - | -€6,664 | |
| Other operating charges | 640/8 | €1,253 | €1,161 | -€93 | -7.4% |
| Gross operating margin | 9900 | €43,684 | €18,789 | -€24,895 | -57.0% |
| Operating profit (loss) | 9901 | €22,160 | €10,704 | -€11,457 | -51.7% |
| Financial income | 75/76B | €112 | €198 | +€86 | +77.0% |
| Recurring financial income | 75 | €112 | €198 | +€86 | +77.0% |
| Financial charges | 65/66B | €266 | €102 | -€164 | -61.6% |
| Recurring financial charges | 65 | €266 | €102 | -€164 | -61.6% |
| Profit (loss) for the period before taxes | 9903 | €22,007 | €10,800 | -€11,207 | -50.9% |
| Income taxes | 67/77 | €7,120 | €4,808 | -€2,312 | -32.5% |
| Profit (loss) for the period | 9904 | €14,887 | €5,992 | -€8,895 | -59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,887 | €5,992 | -€8,895 | -59.7% |
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 18 October 2026 via checked.be.