MCP 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.
MCP CONSULT
Largest movements
- Receivables within one year +€15,202
up €15,202 (+74.4%), from €20,424 to €35,625
of which Other amounts receivable: +€18,377
- Tangible fixed assets -€4,011
down €4,011 (-57.5%), from €6,971 to €2,961
- Trade debts +€14,830
up €14,830 (+558%), from €2,657 to €17,487
- Profit (loss) carried forward -€8,194
down €8,194, from €0 to -€8,194
- Tax, wage and social debts +€5,274
up €5,274 (+65.5%), from €8,058 to €13,332
- Other debts -€1,166
down €1,166 (-100%), from €1,166 to €0
- Gross operating margin -€43,332
down €43,332 (-90.4%), from €47,933 to €4,601
- Taxes -€12,876
down €12,876 (-88.4%), from €14,558 to €1,682
- Other operating charges +€2,797
up €2,797 (+229%), from €1,220 to €4,017
- Financial charges -€1,679
down €1,679 (-63.9%), from €2,630 to €950
- Depreciation -€1,223
down €1,223 (-28.0%), from €4,375 to €3,152
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 | €69,299 | €80,693 | +€11,394 | +16.4% |
| Fixed assets | 21/28 | €6,971 | €2,961 | -€4,011 | -57.5% |
| Tangible fixed assets | 22/27 | €6,971 | €2,961 | -€4,011 | -57.5% |
| Furniture and vehicles | 24 | €6,971 | €2,961 | -€4,011 | -57.5% |
| Current assets | 29/58 | €62,327 | €77,732 | +€15,405 | +24.7% |
| Amounts receivable within one year | 40/41 | €20,424 | €35,625 | +€15,202 | +74.4% |
| Trade receivables | 40 | €15,965 | €12,790 | -€3,176 | -19.9% |
| Other amounts receivable | 41 | €4,458 | €22,835 | +€18,377 | +412% |
| Cash at bank and in hand | 54/58 | €41,348 | €41,914 | +€565 | +1.4% |
| Deferred charges and accrued income | 490/1 | €555 | €193 | -€362 | -65.2% |
| Total equity and liabilities | 10/49 | €69,299 | €80,693 | +€11,394 | +16.4% |
| Equity | 10/15 | €57,418 | €49,224 | -€8,194 | -14.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €57,318 | €57,318 | = | 0.0% |
| Distributable reserves | 133 | €57,318 | €57,318 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€8,194 | -€8,194 | |
| Amounts payable | 17/49 | €11,881 | €31,469 | +€19,588 | +165% |
| Amounts payable within one year | 42/48 | €11,881 | €31,469 | +€19,588 | +165% |
| Financial debts | 43 | - | €651 | +€651 | |
| Credit institutions | 430/8 | - | €651 | +€651 | |
| Trade debts | 44 | €2,657 | €17,487 | +€14,830 | +558% |
| Suppliers | 440/4 | €2,657 | €17,487 | +€14,830 | +558% |
| Taxes, remuneration and social security | 45 | €8,058 | €13,332 | +€5,274 | +65.5% |
| Taxes | 450/3 | €8,058 | €13,332 | +€5,274 | +65.5% |
| Other amounts payable | 47/48 | €1,166 | €0 | -€1,166 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,375 | €3,152 | -€1,223 | -28.0% |
| Other operating charges | 640/8 | €1,220 | €4,017 | +€2,797 | +229% |
| Non-recurring operating charges | 66A | - | €3,201 | +€3,201 | |
| Gross operating margin | 9900 | €47,933 | €4,601 | -€43,332 | -90.4% |
| Operating profit (loss) | 9901 | €42,338 | -€5,770 | -€48,107 | |
| Financial income | 75/76B | - | €208 | +€208 | |
| Recurring financial income | 75 | - | €208 | +€208 | |
| Financial charges | 65/66B | €2,630 | €950 | -€1,679 | -63.9% |
| Recurring financial charges | 65 | €2,630 | €950 | -€1,679 | -63.9% |
| Profit (loss) for the period before taxes | 9903 | €39,708 | -€6,512 | -€46,220 | |
| Income taxes | 67/77 | €14,558 | €1,682 | -€12,876 | -88.4% |
| Profit (loss) for the period | 9904 | €25,150 | -€8,194 | -€33,343 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,150 | -€8,194 | -€33,343 |
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 18 October 2026 via checked.be.