MCG 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.
MCG CONSULTING
Largest movements
- Cash +€28,798
up €28,798 (+96.6%), from €29,813 to €58,611
mainly Net result for the year (+€37,968) and Depreciation (+€17,165)
- Tangible fixed assets -€15,954
down €15,954 (-3.4%), from €462,559 to €446,605
of which Land and buildings: -€15,020
- Reserves +€71,344
up €71,344 (+48.4%), from €147,407 to €218,751
- Profit (loss) carried forward -€33,376
down €33,376 (-46.8%), from €71,344 to €37,968
- Debts after one year -€26,190
down €26,190 (-11.7%), from €224,201 to €198,011
- Gross operating margin +€6,543
up €6,543 (+9.3%), from €70,579 to €77,122
- Other operating charges +€1,926
up €1,926 (+116%), from €1,662 to €3,588
- Taxes +€1,181
up €1,181 (+9.4%), from €12,517 to €13,698
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 | €496,970 | €507,522 | +€10,552 | +2.1% |
| Fixed assets | 21/28 | €462,559 | €446,605 | -€15,954 | -3.4% |
| Tangible fixed assets | 22/27 | €462,559 | €446,605 | -€15,954 | -3.4% |
| Land and buildings | 22 | €455,165 | €440,145 | -€15,020 | -3.3% |
| Plant, machinery and equipment | 23 | €7,394 | €5,312 | -€2,082 | -28.2% |
| Furniture and vehicles | 24 | - | €1,148 | +€1,148 | |
| Current assets | 29/58 | €34,411 | €60,917 | +€26,506 | +77.0% |
| Amounts receivable within one year | 40/41 | €3,070 | €952 | -€2,118 | -69.0% |
| Trade receivables | 40 | €3,070 | €944 | -€2,126 | -69.3% |
| Other amounts receivable | 41 | - | €8 | +€8 | |
| Cash at bank and in hand | 54/58 | €29,813 | €58,611 | +€28,798 | +96.6% |
| Deferred charges and accrued income | 490/1 | €1,528 | €1,354 | -€174 | -11.4% |
| Total equity and liabilities | 10/49 | €496,970 | €507,522 | +€10,552 | +2.1% |
| Equity | 10/15 | €237,351 | €275,319 | +€37,968 | +16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €147,407 | €218,751 | +€71,344 | +48.4% |
| Distributable reserves | 133 | €147,407 | €218,751 | +€71,344 | +48.4% |
| Profit (loss) carried forward | 14 | €71,344 | €37,968 | -€33,376 | -46.8% |
| Amounts payable | 17/49 | €259,619 | €232,203 | -€27,416 | -10.6% |
| Amounts payable after more than one year | 17 | €224,201 | €198,011 | -€26,190 | -11.7% |
| Financial debts | 170/4 | €224,201 | €198,011 | -€26,190 | -11.7% |
| Amounts payable within one year | 42/48 | €34,268 | €33,042 | -€1,226 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €25,718 | €26,190 | +€472 | +1.8% |
| Trade debts | 44 | €135 | - | -€135 | |
| Suppliers | 440/4 | €135 | - | -€135 | |
| Taxes, remuneration and social security | 45 | €3,981 | €2,408 | -€1,573 | -39.5% |
| Taxes | 450/3 | €3,981 | €2,408 | -€1,573 | -39.5% |
| Other amounts payable | 47/48 | €4,434 | €4,444 | +€10 | +0.2% |
| Accrued charges and deferred income | 492/3 | €1,150 | €1,150 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,041 | €17,165 | +€124 | +0.7% |
| Other operating charges | 640/8 | €1,662 | €3,588 | +€1,926 | +116% |
| Gross operating margin | 9900 | €70,579 | €77,122 | +€6,543 | +9.3% |
| Operating profit (loss) | 9901 | €51,876 | €56,369 | +€4,493 | +8.7% |
| Financial income | 75/76B | €86 | - | -€86 | |
| Recurring financial income | 75 | €86 | - | -€86 | |
| Financial charges | 65/66B | €4,880 | €4,703 | -€177 | -3.6% |
| Recurring financial charges | 65 | €4,880 | €4,703 | -€177 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €47,082 | €51,666 | +€4,584 | +9.7% |
| Income taxes | 67/77 | €12,517 | €13,698 | +€1,181 | +9.4% |
| Profit (loss) for the period | 9904 | €34,565 | €37,968 | +€3,403 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,565 | €37,968 | +€3,403 | +9.8% |
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 25 October 2026 via checked.be.