MC2M 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.
MC2M Consulting
Largest movements
- Receivables within one year +€11,934
up €11,934 (+43.0%), from €27,737 to €39,671
of which Trade receivables: +€19,256
- Tangible fixed assets +€5,998
up €5,998 (+31.9%), from €18,795 to €24,792
of which Furniture and vehicles: +€8,248
- Cash -€2,930
down €2,930 (-25.5%), from €11,472 to €8,542
mainly Contributions, distributions and other (-€30,000) and Receivables within one year (-€11,934)
- Profit (loss) carried forward -€23,716
down €23,716 (-60.4%), from €39,241 to €15,524
- Trade debts +€18,098
up €18,098 (+390%), from €4,636 to €22,734
- Other debts +€13,883
up €13,883 (+309%), from €4,500 to €18,383
- Tax, wage and social debts +€6,737
up €6,737 (+101%), from €6,677 to €13,414
- Gross operating margin -€6,421
down €6,421 (-29.8%), from €21,583 to €15,162
- Depreciation +€1,610
up €1,610 (+55.0%), from €2,928 to €4,538
- Taxes -€920
down €920 (-24.5%), from €3,761 to €2,841
- Financial income -€668
down €668 (-99.8%), from €669 to €1
- Other operating charges +€304
up €304 (+37.3%), from €814 to €1,118
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,003 | €73,005 | +€15,002 | +25.9% |
| Fixed assets | 21/28 | €18,795 | €24,792 | +€5,998 | +31.9% |
| Tangible fixed assets | 22/27 | €18,795 | €24,792 | +€5,998 | +31.9% |
| Furniture and vehicles | 24 | €2,264 | €10,512 | +€8,248 | +364% |
| Other tangible fixed assets | 26 | €16,530 | €14,280 | -€2,250 | -13.6% |
| Current assets | 29/58 | €39,208 | €48,213 | +€9,005 | +23.0% |
| Amounts receivable within one year | 40/41 | €27,737 | €39,671 | +€11,934 | +43.0% |
| Trade receivables | 40 | €19,965 | €39,221 | +€19,256 | +96.4% |
| Other amounts receivable | 41 | €7,772 | €450 | -€7,322 | -94.2% |
| Cash at bank and in hand | 54/58 | €11,472 | €8,542 | -€2,930 | -25.5% |
| Total equity and liabilities | 10/49 | €58,003 | €73,005 | +€15,002 | +25.9% |
| Equity | 10/15 | €42,191 | €18,474 | -€23,716 | -56.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €450 | €450 | = | 0.0% |
| Non-distributable reserves | 130/1 | €450 | €450 | = | 0.0% |
| Reserves not available under the articles | 1311 | €450 | €450 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,241 | €15,524 | -€23,716 | -60.4% |
| Amounts payable | 17/49 | €15,813 | €54,531 | +€38,718 | +245% |
| Amounts payable within one year | 42/48 | €15,813 | €54,531 | +€38,718 | +245% |
| Trade debts | 44 | €4,636 | €22,734 | +€18,098 | +390% |
| Suppliers | 440/4 | €4,636 | €22,734 | +€18,098 | +390% |
| Taxes, remuneration and social security | 45 | €6,677 | €13,414 | +€6,737 | +101% |
| Taxes | 450/3 | €6,677 | €13,414 | +€6,737 | +101% |
| Other amounts payable | 47/48 | €4,500 | €18,383 | +€13,883 | +309% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,928 | €4,538 | +€1,610 | +55.0% |
| Other operating charges | 640/8 | €814 | €1,118 | +€304 | +37.3% |
| Gross operating margin | 9900 | €21,583 | €15,162 | -€6,421 | -29.8% |
| Operating profit (loss) | 9901 | €17,841 | €9,506 | -€8,335 | -46.7% |
| Financial income | 75/76B | €669 | €1 | -€668 | -99.8% |
| Recurring financial income | 75 | €669 | €1 | -€668 | -99.8% |
| Financial charges | 65/66B | €555 | €382 | -€173 | -31.1% |
| Recurring financial charges | 65 | €555 | €382 | -€173 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €17,955 | €9,125 | -€8,830 | -49.2% |
| Income taxes | 67/77 | €3,761 | €2,841 | -€920 | -24.5% |
| Profit (loss) for the period | 9904 | €14,194 | €6,284 | -€7,910 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,194 | €6,284 | -€7,910 | -55.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.