MCDL 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.
MCDL CONSULT
Largest movements
- Receivables within one year +€6,558
up €6,558 (+162%), from €4,059 to €10,617
of which Trade receivables: +€4,379
- Tangible fixed assets -€992
down €992 (-86.7%), from €1,144 to €152
- Cash -€754
down €754 (-30.0%), from €2,513 to €1,759
mainly Receivables within one year (-€6,558) and Trade debts (-€5,473)
- Other debts +€12,230
up €12,230 (+51.1%), from €23,928 to €36,158
- Trade debts -€5,473
down €5,473 (-54.9%), from €9,962 to €4,488
- Profit (loss) carried forward -€4,365
down €4,365 (-11.0%), from -€39,713 to -€44,078
- Tax, wage and social debts +€2,420
up €2,420 (+712%), from €340 to €2,760
- Gross operating margin +€8,911
up €8,911 (+75.5%), from -€11,808 to -€2,898
- Other operating charges +€185
up €185 (+228%), from €81 to €266
- Taxes -€175
no longer reported in 2025 (was €175)
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 | €7,716 | €12,528 | +€4,811 | +62.4% |
| Fixed assets | 21/28 | €1,144 | €152 | -€992 | -86.7% |
| Tangible fixed assets | 22/27 | €1,144 | €152 | -€992 | -86.7% |
| Furniture and vehicles | 24 | €1,144 | €152 | -€992 | -86.7% |
| Current assets | 29/58 | €6,572 | €12,375 | +€5,803 | +88.3% |
| Amounts receivable within one year | 40/41 | €4,059 | €10,617 | +€6,558 | +162% |
| Trade receivables | 40 | €2,278 | €6,657 | +€4,379 | +192% |
| Other amounts receivable | 41 | €1,781 | €3,959 | +€2,178 | +122% |
| Cash at bank and in hand | 54/58 | €2,513 | €1,759 | -€754 | -30.0% |
| Total equity and liabilities | 10/49 | €7,716 | €12,528 | +€4,811 | +62.4% |
| Equity | 10/15 | -€26,513 | -€30,878 | -€4,365 | -16.5% |
| Contributions | 10/11 | €7,400 | €7,400 | = | 0.0% |
| Reserves | 13 | €5,800 | €5,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €800 | €800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €800 | €800 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,713 | -€44,078 | -€4,365 | -11.0% |
| Amounts payable | 17/49 | €34,229 | €43,406 | +€9,176 | +26.8% |
| Amounts payable within one year | 42/48 | €34,229 | €43,406 | +€9,176 | +26.8% |
| Trade debts | 44 | €9,962 | €4,488 | -€5,473 | -54.9% |
| Suppliers | 440/4 | €9,962 | €4,488 | -€5,473 | -54.9% |
| Taxes, remuneration and social security | 45 | €340 | €2,760 | +€2,420 | +712% |
| Taxes | 450/3 | €340 | €2,760 | +€2,420 | +712% |
| Other amounts payable | 47/48 | €23,928 | €36,158 | +€12,230 | +51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €992 | €992 | = | 0.0% |
| Other operating charges | 640/8 | €81 | €266 | +€185 | +228% |
| Gross operating margin | 9900 | -€11,808 | -€2,898 | +€8,911 | +75.5% |
| Operating profit (loss) | 9901 | -€12,881 | -€4,155 | +€8,726 | +67.7% |
| Financial charges | 65/66B | €123 | €209 | +€87 | +70.6% |
| Recurring financial charges | 65 | €123 | €209 | +€87 | +70.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,004 | -€4,365 | +€8,639 | +66.4% |
| Income taxes | 67/77 | €175 | - | -€175 | |
| Profit (loss) for the period | 9904 | -€13,179 | -€4,365 | +€8,814 | +66.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,179 | -€4,365 | +€8,814 | +66.9% |
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 16 October 2026 via checked.be.