MC CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets +€352,331
up €352,331 (+17.8%), from €2.0m to €2.3m
of which Land and buildings: +€349,888
- Cash -€185,812
down €185,812 (-70.4%), from €263,845 to €78,033
mainly Investment in fixed assets (net) (-€477,469) and Other debts (-€12,521)
- Debts after one year +€188,596
up €188,596 (+16.2%), from €1.2m to €1.4m
of which Financial debts: +€188,596
- Financial income -€70,000
no longer reported in 2025 (was €70,000)
- Depreciation -€29,936
down €29,936 (-19.3%), from €155,074 to €125,138
- Other operating charges +€28,620
up €28,620 (+180%), from €15,915 to €44,535
- Taxes -€21,203
no longer reported in 2025 (was €21,203)
- Gross operating margin -€13,084
down €13,084 (-7.1%), from €183,735 to €170,651
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 | €2,290,214 | €2,466,170 | +€175,956 | +7.7% |
| Fixed assets | 21/28 | €1,978,335 | €2,330,666 | +€352,331 | +17.8% |
| Tangible fixed assets | 22/27 | €1,978,335 | €2,330,666 | +€352,331 | +17.8% |
| Land and buildings | 22 | €1,978,335 | €2,328,223 | +€349,888 | +17.7% |
| Plant, machinery and equipment | 23 | - | €2,443 | +€2,443 | |
| Current assets | 29/58 | €311,879 | €135,504 | -€176,375 | -56.6% |
| Amounts receivable within one year | 40/41 | €42,313 | €51,089 | +€8,776 | +20.7% |
| Trade receivables | 40 | €1,292 | €1,292 | = | 0.0% |
| Other amounts receivable | 41 | €41,021 | €49,797 | +€8,776 | +21.4% |
| Cash at bank and in hand | 54/58 | €263,845 | €78,033 | -€185,812 | -70.4% |
| Deferred charges and accrued income | 490/1 | €5,721 | €6,382 | +€661 | +11.6% |
| Total equity and liabilities | 10/49 | €2,290,214 | €2,466,170 | +€175,956 | +7.7% |
| Equity | 10/15 | €672,112 | €661,009 | -€11,103 | -1.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €610,112 | €604,803 | -€5,309 | -0.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €58,566 | €53,257 | -€5,309 | -9.1% |
| Distributable reserves | 133 | €545,346 | €545,346 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,794 | -€5,794 | |
| Provisions and deferred taxes | 16 | €19,522 | €17,752 | -€1,770 | -9.1% |
| Deferred taxes | 168 | €19,522 | €17,752 | -€1,770 | -9.1% |
| Amounts payable | 17/49 | €1,598,580 | €1,787,409 | +€188,829 | +11.8% |
| Amounts payable after more than one year | 17 | €1,163,689 | €1,352,285 | +€188,596 | +16.2% |
| Financial debts | 170/4 | €258,689 | €447,285 | +€188,596 | +72.9% |
| Other amounts payable | 178/9 | €905,000 | €905,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €434,391 | €434,837 | +€446 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €22,478 | €45,220 | +€22,742 | +101% |
| Trade debts | 44 | €16,547 | €8,923 | -€7,624 | -46.1% |
| Suppliers | 440/4 | €16,547 | €8,923 | -€7,624 | -46.1% |
| Taxes, remuneration and social security | 45 | €17,453 | €15,302 | -€2,151 | -12.3% |
| Taxes | 450/3 | €17,453 | €15,302 | -€2,151 | -12.3% |
| Other amounts payable | 47/48 | €377,913 | €365,392 | -€12,521 | -3.3% |
| Accrued charges and deferred income | 492/3 | €500 | €287 | -€213 | -42.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €155,074 | €125,138 | -€29,936 | -19.3% |
| Other operating charges | 640/8 | €15,915 | €44,535 | +€28,620 | +180% |
| Gross operating margin | 9900 | €183,735 | €170,651 | -€13,084 | -7.1% |
| Operating profit (loss) | 9901 | €12,746 | €978 | -€11,768 | -92.3% |
| Financial income | 75/76B | €70,000 | - | -€70,000 | |
| Recurring financial income | 75 | €70,000 | - | -€70,000 | |
| Financial charges | 65/66B | €7,709 | €13,851 | +€6,142 | +79.7% |
| Recurring financial charges | 65 | €7,709 | €13,851 | +€6,142 | +79.7% |
| Profit (loss) for the period before taxes | 9903 | €75,037 | -€12,873 | -€87,910 | |
| Transfer from deferred taxes | 780 | €1,770 | €1,770 | = | 0.0% |
| Income taxes | 67/77 | €21,203 | - | -€21,203 | |
| Profit (loss) for the period | 9904 | €55,604 | -€11,103 | -€66,707 | |
| Transfer from tax-exempt reserves | 789 | €5,309 | €5,309 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,913 | -€5,794 | -€66,707 |
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.