MCS 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.
MCS CONSULTING
Largest movements
- Current investments +€299,999
new in 2025: €299,999
- Receivables within one year -€169,119
down €169,119 (-28.5%), from €592,741 to €423,622
of which Trade receivables: -€105,727
- Cash -€72,454
down €72,454 (-16.6%), from €437,625 to €365,171
mainly Current investments (-€299,999) and Contributions, distributions and other (-€95,695)
- Tangible fixed assets -€26,902
down €26,902 (-8.4%), from €320,459 to €293,557
of which Land and buildings: -€21,419
- Reserves +€98,181
up €98,181 (+11.0%), from €889,350 to €987,532
of which Distributable reserves: +€98,181
- Trade debts -€50,178
down €50,178 (-79.1%), from €63,461 to €13,283
- Debts after one year -€21,962
down €21,962 (-9.0%), from €244,209 to €222,247
- Gross operating margin -€56,699
down €56,699 (-15.1%), from €374,959 to €318,260
- Taxes -€23,471
down €23,471 (-21.7%), from €108,054 to €84,582
- Financial income -€8,957
down €8,957 (-63.9%), from €14,018 to €5,061
of which Non-recurring financial income: -€10,816
- Depreciation +€8,244
up €8,244 (+29.2%), from €28,207 to €36,450
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 | €1,352,933 | €1,383,123 | +€30,190 | +2.2% |
| Fixed assets | 21/28 | €320,459 | €293,557 | -€26,902 | -8.4% |
| Tangible fixed assets | 22/27 | €320,459 | €293,557 | -€26,902 | -8.4% |
| Land and buildings | 22 | €244,638 | €223,219 | -€21,419 | -8.8% |
| Furniture and vehicles | 24 | €48,579 | €39,281 | -€9,298 | -19.1% |
| Other tangible fixed assets | 26 | €27,242 | €31,057 | +€3,815 | +14.0% |
| Current assets | 29/58 | €1,032,475 | €1,089,566 | +€57,092 | +5.5% |
| Amounts receivable within one year | 40/41 | €592,741 | €423,622 | -€169,119 | -28.5% |
| Trade receivables | 40 | €426,100 | €320,372 | -€105,727 | -24.8% |
| Other amounts receivable | 41 | €166,642 | €103,250 | -€63,392 | -38.0% |
| Current investments | 50/53 | - | €299,999 | +€299,999 | |
| Cash at bank and in hand | 54/58 | €437,625 | €365,171 | -€72,454 | -16.6% |
| Deferred charges and accrued income | 490/1 | €2,108 | €774 | -€1,334 | -63.3% |
| Total equity and liabilities | 10/49 | €1,352,933 | €1,383,123 | +€30,190 | +2.2% |
| Equity | 10/15 | €895,728 | €993,909 | +€98,181 | +11.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €889,350 | €987,532 | +€98,181 | +11.0% |
| 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 | €887,490 | €985,672 | +€98,181 | +11.1% |
| Profit (loss) carried forward | 14 | €177 | €177 | = | 0.0% |
| Amounts payable | 17/49 | €457,206 | €389,214 | -€67,991 | -14.9% |
| Amounts payable after more than one year | 17 | €244,209 | €222,247 | -€21,962 | -9.0% |
| Financial debts | 170/4 | €244,209 | €222,247 | -€21,962 | -9.0% |
| Amounts payable within one year | 42/48 | €212,997 | €166,967 | -€46,030 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €21,624 | €21,962 | +€338 | +1.6% |
| Trade debts | 44 | €63,461 | €13,283 | -€50,178 | -79.1% |
| Suppliers | 440/4 | €63,461 | €13,283 | -€50,178 | -79.1% |
| Taxes, remuneration and social security | 45 | €127,912 | €131,723 | +€3,810 | +3.0% |
| Taxes | 450/3 | €127,912 | €131,723 | +€3,810 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,207 | €36,450 | +€8,244 | +29.2% |
| Other operating charges | 640/8 | €4,025 | €3,866 | -€159 | -4.0% |
| Gross operating margin | 9900 | €374,959 | €318,260 | -€56,699 | -15.1% |
| Operating profit (loss) | 9901 | €342,727 | €277,943 | -€64,783 | -18.9% |
| Financial income | 75/76B | €14,018 | €5,061 | -€8,957 | -63.9% |
| Recurring financial income | 75 | €3,202 | €5,061 | +€1,859 | +58.1% |
| Non-recurring financial income | 76B | €10,816 | - | -€10,816 | |
| Financial charges | 65/66B | €5,127 | €4,546 | -€580 | -11.3% |
| Recurring financial charges | 65 | €5,127 | €4,546 | -€580 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €351,618 | €278,458 | -€73,160 | -20.8% |
| Income taxes | 67/77 | €108,054 | €84,582 | -€23,471 | -21.7% |
| Profit (loss) for the period | 9904 | €243,565 | €193,876 | -€49,689 | -20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €243,565 | €193,876 | -€49,689 | -20.4% |
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 12 October 2026 via checked.be.