MCM-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.
MCM-CONSULTING
Largest movements
- Cash -€1,705
down €1,705 (-54.8%), from €3,113 to €1,408
mainly Other debts (-€2,428) and Trade debts (-€2,019)
- Tangible fixed assets -€720
down €720 (-46.4%), from €1,550 to €830
- Other debts -€2,428
down €2,428 (-12.2%), from €19,866 to €17,438
- Trade debts -€2,019
down €2,019 (-79.7%), from €2,535 to €516
- Tax, wage and social debts +€1,703
up €1,703 (+135%), from €1,258 to €2,960
- Profit (loss) carried forward +€343
up €343 (+1.0%), from -€35,958 to -€35,615
- Taxes +€1,445
up €1,445 (+361%), from €401 to €1,846
- Gross operating margin -€59
down €59 (-1.7%), from €3,436 to €3,377
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 | €6,302 | €3,899 | -€2,403 | -38.1% |
| Fixed assets | 21/28 | €1,550 | €830 | -€720 | -46.4% |
| Tangible fixed assets | 22/27 | €1,550 | €830 | -€720 | -46.4% |
| Furniture and vehicles | 24 | €1,550 | €830 | -€720 | -46.4% |
| Current assets | 29/58 | €4,752 | €3,069 | -€1,683 | -35.4% |
| Amounts receivable within one year | 40/41 | €1,639 | €1,661 | +€22 | +1.4% |
| Trade receivables | 40 | €1,639 | €1,661 | +€22 | +1.4% |
| Cash at bank and in hand | 54/58 | €3,113 | €1,408 | -€1,705 | -54.8% |
| Total equity and liabilities | 10/49 | €6,302 | €3,899 | -€2,403 | -38.1% |
| Equity | 10/15 | -€17,358 | -€17,015 | +€343 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,958 | -€35,615 | +€343 | +1.0% |
| Amounts payable | 17/49 | €23,660 | €20,915 | -€2,745 | -11.6% |
| Amounts payable within one year | 42/48 | €23,660 | €20,915 | -€2,745 | -11.6% |
| Trade debts | 44 | €2,535 | €516 | -€2,019 | -79.7% |
| Suppliers | 440/4 | €2,535 | €516 | -€2,019 | -79.7% |
| Taxes, remuneration and social security | 45 | €1,258 | €2,960 | +€1,703 | +135% |
| Taxes | 450/3 | €1,258 | €2,960 | +€1,703 | +135% |
| Other amounts payable | 47/48 | €19,866 | €17,438 | -€2,428 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €746 | €720 | -€26 | -3.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €3,436 | €3,377 | -€59 | -1.7% |
| Operating profit (loss) | 9901 | €2,303 | €2,257 | -€46 | -2.0% |
| Financial charges | 65/66B | €62 | €69 | +€7 | +10.8% |
| Recurring financial charges | 65 | €62 | €69 | +€7 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €2,240 | €2,188 | -€52 | -2.3% |
| Income taxes | 67/77 | €401 | €1,846 | +€1,445 | +361% |
| Profit (loss) for the period | 9904 | €1,840 | €343 | -€1,497 | -81.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,840 | €343 | -€1,497 | -81.4% |
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 21 October 2026 via checked.be.