MC2 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.
MC2 CONSULTING
Largest movements
- Cash -€93,449
down €93,449 (-33.0%), from €283,540 to €190,091
mainly Contributions, distributions and other (-€66,559) and Other debts (-€63,759)
- Tangible fixed assets +€32,114
up €32,114 (+62.0%), from €51,830 to €83,944
of which Furniture and vehicles: +€39,161
- Receivables within one year -€5,613
down €5,613 (-13.5%), from €41,464 to €35,851
of which Trade receivables: -€15,376
- Deferred charges and accrued income +€3,821
up €3,821 (+1802.2%), from €212 to €4,033
- Other debts -€63,759
down €63,759 (-48.9%), from €130,318 to €66,559
- Trade debts +€8,890
new in 2025: €8,890
- Tax, wage and social debts -€8,258
down €8,258 (-25.1%), from €32,945 to €24,687
of which Taxes: -€9,953
- Gross operating margin -€51,445
down €51,445 (-31.0%), from €165,900 to €114,455
- Taxes -€8,299
down €8,299 (-25.3%), from €32,843 to €24,544
- Depreciation +€5,676
up €5,676 (+33.6%), from €16,916 to €22,592
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 | €377,046 | €313,918 | -€63,128 | -16.7% |
| Fixed assets | 21/28 | €51,830 | €83,944 | +€32,114 | +62.0% |
| Tangible fixed assets | 22/27 | €51,830 | €83,944 | +€32,114 | +62.0% |
| Land and buildings | 22 | €18,866 | €17,407 | -€1,459 | -7.7% |
| Plant, machinery and equipment | 23 | €5,851 | €1,593 | -€4,258 | -72.8% |
| Furniture and vehicles | 24 | €20,077 | €59,238 | +€39,161 | +195.1% |
| Other tangible fixed assets | 26 | €7,036 | €5,707 | -€1,329 | -18.9% |
| Current assets | 29/58 | €325,216 | €229,974 | -€95,242 | -29.3% |
| Amounts receivable within one year | 40/41 | €41,464 | €35,851 | -€5,613 | -13.5% |
| Trade receivables | 40 | €41,437 | €26,061 | -€15,376 | -37.1% |
| Other amounts receivable | 41 | €27 | €9,789 | +€9,762 | +36156.4% |
| Cash at bank and in hand | 54/58 | €283,540 | €190,091 | -€93,449 | -33.0% |
| Deferred charges and accrued income | 490/1 | €212 | €4,033 | +€3,821 | +1802.2% |
| Total equity and liabilities | 10/49 | €377,046 | €313,918 | -€63,128 | -16.7% |
| Equity | 10/15 | €213,783 | €213,783 | -€0 | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €210,783 | €210,783 | -€0 | 0.0% |
| Amounts payable | 17/49 | €163,263 | €100,135 | -€63,128 | -38.7% |
| Amounts payable within one year | 42/48 | €163,263 | €100,135 | -€63,128 | -38.7% |
| Trade debts | 44 | - | €8,890 | +€8,890 | |
| Suppliers | 440/4 | - | €8,890 | +€8,890 | |
| Taxes, remuneration and social security | 45 | €32,945 | €24,687 | -€8,258 | -25.1% |
| Taxes | 450/3 | €32,945 | €22,992 | -€9,953 | -30.2% |
| Remuneration and social security | 454/9 | - | €1,695 | +€1,695 | |
| Other amounts payable | 47/48 | €130,318 | €66,559 | -€63,759 | -48.9% |
| Remuneration, social security and pensions | 62 | €2 | €0 | -€2 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,916 | €22,592 | +€5,676 | +33.6% |
| Other operating charges | 640/8 | €835 | €761 | -€74 | -8.9% |
| Gross operating margin | 9900 | €165,900 | €114,455 | -€51,445 | -31.0% |
| Operating profit (loss) | 9901 | €148,147 | €91,102 | -€57,045 | -38.5% |
| Financial income | 75/76B | €86 | €338 | +€252 | +293.5% |
| Recurring financial income | 75 | €86 | €338 | +€252 | +293.5% |
| Financial charges | 65/66B | €180 | €337 | +€157 | +87.3% |
| Recurring financial charges | 65 | €180 | €337 | +€157 | +87.3% |
| Profit (loss) for the period before taxes | 9903 | €148,053 | €91,103 | -€56,950 | -38.5% |
| Income taxes | 67/77 | €32,843 | €24,544 | -€8,299 | -25.3% |
| Profit (loss) for the period | 9904 | €115,210 | €66,559 | -€48,651 | -42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €115,210 | €66,559 | -€48,651 | -42.2% |
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 12 October 2026 via checked.be.