MCS CONSULT: what changed
Two fiscal 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.
MCS CONSULT
Largest movements
- Receivables within one year +€4,465
up €4,465 (+337.9%), from €1,321 to €5,787
of which Trade receivables: +€4,348
- Tangible fixed assets -€4,380
down €4,380 (-6.6%), from €66,781 to €62,401
- Cash -€1,532
down €1,532 (-27.9%), from €5,483 to €3,951
mainly Net result for the year (-€4,757) and Receivables within one year (-€4,465)
- Profit (loss) carried forward -€4,757
down €4,757 (-15.7%), from -€30,394 to -€35,151
- Other debts +€1,966
up €1,966 (+2.1%), from €95,459 to €97,424
- Trade debts +€1,345
up €1,345 (+162.2%), from €829 to €2,174
- Gross operating margin +€6,963
up €6,963, from -€5,526 to €1,437
- Other operating charges +€1,486
up €1,486 (+913.8%), from €163 to €1,648
- Financial charges -€114
down €114 (-40.6%), from €280 to €166
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.
Cash bridge derived
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 | €73,585 | €72,139 | -€1,447 | -2.0% |
| Fixed assets | 21/28 | €66,781 | €62,401 | -€4,380 | -6.6% |
| Tangible fixed assets | 22/27 | €66,781 | €62,401 | -€4,380 | -6.6% |
| Land and buildings | 22 | €66,781 | €62,401 | -€4,380 | -6.6% |
| Current assets | 29/58 | €6,805 | €9,738 | +€2,933 | +43.1% |
| Amounts receivable within one year | 40/41 | €1,321 | €5,787 | +€4,465 | +337.9% |
| Trade receivables | 40 | €0 | €4,348 | +€4,348 | |
| Other amounts receivable | 41 | €1,321 | €1,439 | +€117 | +8.9% |
| Cash at bank and in hand | 54/58 | €5,483 | €3,951 | -€1,532 | -27.9% |
| Total equity and liabilities | 10/49 | €73,585 | €72,139 | -€1,447 | -2.0% |
| Equity | 10/15 | -€22,702 | -€27,460 | -€4,757 | -21.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,491 | €1,491 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,491 | €1,491 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,491 | €1,491 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,394 | -€35,151 | -€4,757 | -15.7% |
| Amounts payable | 17/49 | €96,288 | €99,598 | +€3,311 | +3.4% |
| Amounts payable within one year | 42/48 | €96,288 | €99,598 | +€3,311 | +3.4% |
| Trade debts | 44 | €829 | €2,174 | +€1,345 | +162.2% |
| Suppliers | 440/4 | €829 | €2,174 | +€1,345 | +162.2% |
| Other amounts payable | 47/48 | €95,459 | €97,424 | +€1,966 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,380 | €4,380 | = | 0.0% |
| Other operating charges | 640/8 | €163 | €1,648 | +€1,486 | +913.8% |
| Gross operating margin | 9900 | -€5,526 | €1,437 | +€6,963 | |
| Operating profit (loss) | 9901 | -€10,068 | -€4,591 | +€5,477 | +54.4% |
| Financial charges | 65/66B | €280 | €166 | -€114 | -40.6% |
| Recurring financial charges | 65 | €280 | €166 | -€114 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,348 | -€4,757 | +€5,591 | +54.0% |
| Profit (loss) for the period | 9904 | -€10,348 | -€4,757 | +€5,591 | +54.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,348 | -€4,757 | +€5,591 | +54.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.