MCP 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.
MCP CONSULTING
Largest movements
- Cash -€14,950
down €14,950 (-69.5%), from €21,514 to €6,564
mainly Debts after one year (-€27,667) and Current portion of long-term debt (-€16,638)
- Tangible fixed assets -€6,986
down €6,986 (-1.4%), from €508,486 to €501,500
of which Land and buildings: -€14,282
- Reserves +€28,474
up €28,474 (+1,531%), from €1,860 to €30,334
of which Distributable reserves: +€28,474
- Debts after one year -€27,667
down €27,667 (-9.0%), from €308,807 to €281,140
- Current portion of long-term debt -€16,638
down €16,638 (-26.3%), from €63,363 to €46,724
- Gross operating margin -€58,637
down €58,637 (-45.4%), from €129,270 to €70,633
- Purchases and services +€24,929
up €24,929 (+29.8%), from €83,770 to €108,699
- Taxes -€16,690
down €16,690 (-56.0%), from €29,823 to €13,133
- Other operating charges -€6,395
down €6,395 (-71.6%), from €8,934 to €2,538
- Financial income +€1,415
up €1,415 (+43.5%), from €3,252 to €4,667
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 | €628,258 | €606,703 | -€21,555 | -3.4% |
| Fixed assets | 21/28 | €508,486 | €501,500 | -€6,986 | -1.4% |
| Tangible fixed assets | 22/27 | €508,486 | €501,500 | -€6,986 | -1.4% |
| Land and buildings | 22 | €442,344 | €428,062 | -€14,282 | -3.2% |
| Plant, machinery and equipment | 23 | €66,142 | €73,438 | +€7,296 | +11.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €119,772 | €105,203 | -€14,569 | -12.2% |
| Amounts receivable within one year | 40/41 | €98,258 | €98,639 | +€381 | +0.4% |
| Trade receivables | 40 | €25,080 | €0 | -€25,080 | -100% |
| Other amounts receivable | 41 | €73,178 | €98,639 | +€25,461 | +34.8% |
| Cash at bank and in hand | 54/58 | €21,514 | €6,564 | -€14,950 | -69.5% |
| Total equity and liabilities | 10/49 | €628,258 | €606,703 | -€21,555 | -3.4% |
| Equity | 10/15 | €212,064 | €240,538 | +€28,474 | +13.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €30,334 | +€28,474 | +1,531% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €28,474 | +€28,474 | |
| Profit (loss) carried forward | 14 | €204,004 | €204,004 | = | 0.0% |
| Amounts payable | 17/49 | €416,194 | €366,164 | -€50,029 | -12.0% |
| Amounts payable after more than one year | 17 | €308,807 | €281,140 | -€27,667 | -9.0% |
| Financial debts | 170/4 | €308,807 | €281,140 | -€27,667 | -9.0% |
| Amounts payable within one year | 42/48 | €107,387 | €85,024 | -€22,362 | -20.8% |
| Current portion of amounts payable after more than one year | 42 | €63,363 | €46,724 | -€16,638 | -26.3% |
| Trade debts | 44 | €5,042 | €4,913 | -€129 | -2.6% |
| Suppliers | 440/4 | €5,042 | €4,913 | -€129 | -2.6% |
| Taxes, remuneration and social security | 45 | €38,982 | €33,386 | -€5,596 | -14.4% |
| Taxes | 450/3 | €38,982 | €33,386 | -€5,596 | -14.4% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €83,770 | €108,699 | +€24,929 | +29.8% |
| Remuneration, social security and pensions | 62 | €31 | €0 | -€31 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,701 | €23,320 | +€619 | +2.7% |
| Other operating charges | 640/8 | €8,934 | €2,538 | -€6,395 | -71.6% |
| Gross operating margin | 9900 | €129,270 | €70,633 | -€58,637 | -45.4% |
| Operating profit (loss) | 9901 | €97,605 | €44,775 | -€52,830 | -54.1% |
| Financial income | 75/76B | €3,252 | €4,667 | +€1,415 | +43.5% |
| Recurring financial income | 75 | €3,252 | €4,667 | +€1,415 | +43.5% |
| Financial charges | 65/66B | €8,793 | €7,835 | -€958 | -10.9% |
| Recurring financial charges | 65 | €8,793 | €7,835 | -€958 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €92,064 | €41,608 | -€50,456 | -54.8% |
| Income taxes | 67/77 | €29,823 | €13,133 | -€16,690 | -56.0% |
| Profit (loss) for the period | 9904 | €62,240 | €28,474 | -€33,766 | -54.3% |
| Profit (loss) for the period to be appropriated | 9905 | €62,240 | €28,474 | -€33,766 | -54.3% |
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 19 October 2026 via checked.be.