MCSK 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.
MCSK Consulting
Largest movements
- Cash -€37,772
down €37,772 (-69.2%), from €54,622 to €16,850
mainly Contributions, distributions and other (-€16,690) and Tax, wage and social debts (-€13,305)
- Deferred charges and accrued income -€6,012
down €6,012 (-33.0%), from €18,196 to €12,183
- Receivables within one year +€2,830
up €2,830 (+19.9%), from €14,218 to €17,048
of which Other amounts receivable: +€4,797
- Reserves -€16,690
down €16,690 (-34.4%), from €48,495 to €31,804
- Tax, wage and social debts -€13,305
down €13,305 (-63.5%), from €20,965 to €7,660
- Other debts -€5,616
down €5,616 (-87.6%), from €6,407 to €792
- Profit (loss) carried forward -€4,810
down €4,810, from €0 to -€4,810
- Trade debts -€1,117
down €1,117 (-13.7%), from €8,162 to €7,044
- Gross operating margin -€14,127
down €14,127 (-73.0%), from €19,340 to €5,213
- Taxes -€3,250
down €3,250 (-59.6%), from €5,453 to €2,203
- Financial charges +€2,095
up €2,095 (+88.3%), from €2,373 to €4,468
- Depreciation -€379
down €379 (-19.4%), from €1,952 to €1,573
- Other operating charges -€329
down €329 (-15.6%), from €2,111 to €1,781
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 | €89,188 | €47,978 | -€41,211 | -46.2% |
| Fixed assets | 21/28 | €2,153 | €1,896 | -€257 | -11.9% |
| Tangible fixed assets | 22/27 | €2,153 | €1,896 | -€257 | -11.9% |
| Furniture and vehicles | 24 | €2,153 | €1,896 | -€257 | -11.9% |
| Current assets | 29/58 | €87,035 | €46,081 | -€40,954 | -47.1% |
| Amounts receivable within one year | 40/41 | €14,218 | €17,048 | +€2,830 | +19.9% |
| Trade receivables | 40 | €14,218 | €12,251 | -€1,966 | -13.8% |
| Other amounts receivable | 41 | - | €4,797 | +€4,797 | |
| Cash at bank and in hand | 54/58 | €54,622 | €16,850 | -€37,772 | -69.2% |
| Deferred charges and accrued income | 490/1 | €18,196 | €12,183 | -€6,012 | -33.0% |
| Total equity and liabilities | 10/49 | €89,188 | €47,978 | -€41,211 | -46.2% |
| Equity | 10/15 | €50,995 | €29,494 | -€21,501 | -42.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €48,495 | €31,804 | -€16,690 | -34.4% |
| Distributable reserves | 133 | €48,495 | €31,804 | -€16,690 | -34.4% |
| Profit (loss) carried forward | 14 | €0 | -€4,810 | -€4,810 | |
| Amounts payable | 17/49 | €38,194 | €18,484 | -€19,710 | -51.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €38,194 | €18,484 | -€19,710 | -51.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €2,660 | €2,988 | +€328 | +12.3% |
| Credit institutions | 430/8 | €2,660 | €2,988 | +€328 | +12.3% |
| Trade debts | 44 | €8,162 | €7,044 | -€1,117 | -13.7% |
| Suppliers | 440/4 | €8,162 | €7,044 | -€1,117 | -13.7% |
| Taxes, remuneration and social security | 45 | €20,965 | €7,660 | -€13,305 | -63.5% |
| Taxes | 450/3 | €20,965 | €7,660 | -€13,305 | -63.5% |
| Other amounts payable | 47/48 | €6,407 | €792 | -€5,616 | -87.6% |
| Non-recurring operating income | 76A | €37 | €0 | -€37 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,952 | €1,573 | -€379 | -19.4% |
| Other operating charges | 640/8 | €2,111 | €1,781 | -€329 | -15.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €19,340 | €5,213 | -€14,127 | -73.0% |
| Operating profit (loss) | 9901 | €15,277 | €1,858 | -€13,419 | -87.8% |
| Financial income | 75/76B | €0 | €3 | +€3 | +5,700% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +5,700% |
| Financial charges | 65/66B | €2,373 | €4,468 | +€2,095 | +88.3% |
| Recurring financial charges | 65 | €2,373 | €4,468 | +€2,095 | +88.3% |
| Profit (loss) for the period before taxes | 9903 | €12,904 | -€2,607 | -€15,511 | |
| Income taxes | 67/77 | €5,453 | €2,203 | -€3,250 | -59.6% |
| Profit (loss) for the period | 9904 | €7,451 | -€4,810 | -€12,262 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,451 | -€4,810 | -€12,262 |
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 15 October 2026 via checked.be.