MC Consultancy: 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 Consultancy
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€50,791
up €50,791 (+10.5%), from €482,557 to €533,348
- Profit (loss) carried forward -€33,655
down €33,655 (-20.5%), from -€164,026 to -€197,681
- Debts after one year -€26,000
down €26,000 (-49.6%), from €52,453 to €26,453
- Trade debts +€4,327
up €4,327 (+41.3%), from €10,465 to €14,792
- Other operating charges -€4,260
down €4,260 (-79.4%), from €5,366 to €1,106
- Financial charges -€3,278
down €3,278 (-38.6%), from €8,483 to €5,205
- Gross operating margin -€2,815
down €2,815 (-12.8%), from -€22,078 to -€24,893
- Taxes +€1,834
up €1,834 (+555.8%), from €330 to €2,164
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €423,337 | €422,784 | -€553 | -0.1% |
| Fixed assets | 21/28 | €420,256 | €419,963 | -€293 | -0.1% |
| Intangible fixed assets | 21 | €587 | €587 | = | 0.0% |
| Tangible fixed assets | 22/27 | €419,664 | €419,376 | -€288 | -0.1% |
| Land and buildings | 22 | €418,368 | €418,368 | = | 0.0% |
| Furniture and vehicles | 24 | €1,296 | €1,008 | -€288 | -22.2% |
| Financial fixed assets | 28 | €5 | - | -€5 | |
| Current assets | 29/58 | €3,081 | €2,821 | -€260 | -8.4% |
| Amounts receivable within one year | 40/41 | €3,081 | €2,821 | -€260 | -8.4% |
| Trade receivables | 40 | €772 | €594 | -€178 | -23.1% |
| Other amounts receivable | 41 | €2,309 | €2,227 | -€82 | -3.5% |
| Total equity and liabilities | 10/49 | €423,337 | €422,784 | -€553 | -0.1% |
| Equity | 10/15 | -€155,966 | -€189,621 | -€33,655 | -21.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€164,026 | -€197,681 | -€33,655 | -20.5% |
| Amounts payable | 17/49 | €579,303 | €612,405 | +€33,103 | +5.7% |
| Amounts payable after more than one year | 17 | €52,453 | €26,453 | -€26,000 | -49.6% |
| Financial debts | 170/4 | €52,453 | €26,453 | -€26,000 | -49.6% |
| Amounts payable within one year | 42/48 | €526,816 | €585,952 | +€59,136 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €22,733 | €26,219 | +€3,486 | +15.3% |
| Financial debts | 43 | €8,393 | €10,932 | +€2,540 | +30.3% |
| Credit institutions | 430/8 | €8,393 | - | -€8,393 | |
| Other loans | 439 | - | €10,932 | +€10,932 | |
| Trade debts | 44 | €10,465 | €14,792 | +€4,327 | +41.3% |
| Suppliers | 440/4 | €10,465 | €14,792 | +€4,327 | +41.3% |
| Taxes, remuneration and social security | 45 | €2,668 | €660 | -€2,008 | -75.3% |
| Taxes | 450/3 | €2,668 | €660 | -€2,008 | -75.3% |
| Other amounts payable | 47/48 | €482,557 | €533,348 | +€50,791 | +10.5% |
| Accrued charges and deferred income | 492/3 | €34 | - | -€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €143 | €288 | +€145 | +101.6% |
| Other operating charges | 640/8 | €5,366 | €1,106 | -€4,260 | -79.4% |
| Gross operating margin | 9900 | -€22,078 | -€24,893 | -€2,815 | -12.8% |
| Operating profit (loss) | 9901 | -€27,586 | -€26,286 | +€1,300 | +4.7% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €8,483 | €5,205 | -€3,278 | -38.6% |
| Recurring financial charges | 65 | €8,483 | €5,205 | -€3,278 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | -€36,064 | -€31,491 | +€4,573 | +12.7% |
| Income taxes | 67/77 | €330 | €2,164 | +€1,834 | +555.8% |
| Profit (loss) for the period | 9904 | -€36,394 | -€33,655 | +€2,739 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,394 | -€33,655 | +€2,739 | +7.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.