MCH 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.
MCH CONSULTING
Largest movements
- Cash +€66,938
up €66,938 (+28.9%), from €231,394 to €298,332
mainly Net result for the year (+€37,710) and Receivables within one year (+€34,488)
- Receivables within one year -€34,488
no longer reported in 2025 (was €34,488)
of which Trade receivables: -€27,488
- Current investments -€13,321
down €13,321 (-19.5%), from €68,167 to €54,846
- Receivables after one year +€7,414
new in 2025: €7,414
of which Other amounts receivable: +€7,000
- Tangible fixed assets -€5,428
down €5,428 (-5.5%), from €97,880 to €92,452
of which Land and buildings: -€4,316
- Reserves +€37,710
up €37,710 (+118%), from €31,903 to €69,613
of which Distributable reserves: +€37,710
- Contributions -€11,955
down €11,955 (-9.9%), from €120,572 to €108,617
- Other debts -€10,018
no longer reported in 2025 (was €10,018)
- Debts after one year -€9,236
down €9,236 (-19.1%), from €48,407 to €39,171
- Tax, wage and social debts +€7,374
up €7,374 (+37.6%), from €19,610 to €26,984
- Financial income +€46,817
up €46,817 (+2,747%), from €1,704 to €48,521
- Gross operating margin -€12,914
down €12,914 (-30.4%), from €42,491 to €29,577
- Taxes +€10,072
up €10,072 (+76.8%), from €13,121 to €23,193
- Financial charges +€6,875
up €6,875 (+230%), from €2,984 to €9,859
- Depreciation -€511
down €511 (-8.6%), from €5,939 to €5,428
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 | €431,929 | €453,044 | +€21,115 | +4.9% |
| Fixed assets | 21/28 | €97,880 | €92,452 | -€5,428 | -5.5% |
| Tangible fixed assets | 22/27 | €97,880 | €92,452 | -€5,428 | -5.5% |
| Land and buildings | 22 | €93,344 | €89,028 | -€4,316 | -4.6% |
| Plant, machinery and equipment | 23 | €3,651 | €3,042 | -€609 | -16.7% |
| Furniture and vehicles | 24 | €885 | €382 | -€503 | -56.8% |
| Current assets | 29/58 | €334,049 | €360,592 | +€26,543 | +7.9% |
| Amounts receivable after more than one year | 29 | - | €7,414 | +€7,414 | |
| Trade receivables | 290 | - | €414 | +€414 | |
| Other amounts receivable | 291 | - | €7,000 | +€7,000 | |
| Amounts receivable within one year | 40/41 | €34,488 | - | -€34,488 | |
| Trade receivables | 40 | €27,488 | - | -€27,488 | |
| Other amounts receivable | 41 | €7,000 | - | -€7,000 | |
| Current investments | 50/53 | €68,167 | €54,846 | -€13,321 | -19.5% |
| Cash at bank and in hand | 54/58 | €231,394 | €298,332 | +€66,938 | +28.9% |
| Total equity and liabilities | 10/49 | €431,929 | €453,044 | +€21,115 | +4.9% |
| Equity | 10/15 | €302,336 | €328,091 | +€25,755 | +8.5% |
| Contributions | 10/11 | €120,572 | €108,617 | -€11,955 | -9.9% |
| Reserves | 13 | €31,903 | €69,613 | +€37,710 | +118% |
| Non-distributable reserves | 130/1 | €11,064 | €11,064 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,064 | €11,064 | = | 0.0% |
| Distributable reserves | 133 | €20,839 | €58,549 | +€37,710 | +181% |
| Profit (loss) carried forward | 14 | €149,861 | €149,861 | = | 0.0% |
| Provisions and deferred taxes | 16 | €34,200 | €34,200 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €34,200 | €34,200 | = | 0.0% |
| Pensions and similar obligations | 160 | €34,200 | €34,200 | = | 0.0% |
| Amounts payable | 17/49 | €95,393 | €90,753 | -€4,640 | -4.9% |
| Amounts payable after more than one year | 17 | €48,407 | €39,171 | -€9,236 | -19.1% |
| Financial debts | 170/4 | €48,407 | €39,171 | -€9,236 | -19.1% |
| Amounts payable within one year | 42/48 | €46,986 | €51,582 | +€4,596 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €8,888 | €9,267 | +€379 | +4.3% |
| Trade debts | 44 | €8,470 | €15,331 | +€6,861 | +81.0% |
| Suppliers | 440/4 | €8,470 | €15,331 | +€6,861 | +81.0% |
| Taxes, remuneration and social security | 45 | €19,610 | €26,984 | +€7,374 | +37.6% |
| Taxes | 450/3 | €19,610 | €26,984 | +€7,374 | +37.6% |
| Other amounts payable | 47/48 | €10,018 | - | -€10,018 | |
| Remuneration, social security and pensions | 62 | - | €226 | +€226 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,939 | €5,428 | -€511 | -8.6% |
| Other operating charges | 640/8 | €1,312 | €1,682 | +€370 | +28.2% |
| Gross operating margin | 9900 | €42,491 | €29,577 | -€12,914 | -30.4% |
| Operating profit (loss) | 9901 | €35,240 | €22,241 | -€12,999 | -36.9% |
| Financial income | 75/76B | €1,704 | €48,521 | +€46,817 | +2,747% |
| Recurring financial income | 75 | €1,704 | €48,521 | +€46,817 | +2,747% |
| Financial charges | 65/66B | €2,984 | €9,859 | +€6,875 | +230% |
| Recurring financial charges | 65 | €2,984 | €9,859 | +€6,875 | +230% |
| Profit (loss) for the period before taxes | 9903 | €33,960 | €60,903 | +€26,943 | +79.3% |
| Income taxes | 67/77 | €13,121 | €23,193 | +€10,072 | +76.8% |
| Profit (loss) for the period | 9904 | €20,839 | €37,710 | +€16,871 | +81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,839 | €37,710 | +€16,871 | +81.0% |
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.