MCT 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.
MCT Consult
Largest movements
- Receivables within one year -€62,538
down €62,538 (-38.4%), from €162,908 to €100,371
of which Other amounts receivable: -€66,769
- Tangible fixed assets +€27,982
up €27,982 (+17.9%), from €156,567 to €184,549
of which Leasing and similar rights: +€41,555
- Cash +€12,687
up €12,687 (+29.9%), from €42,389 to €55,076
mainly Receivables within one year (+€62,538) and Net result for the year (+€44,641)
- Deferred charges and accrued income -€6,246
down €6,246 (-29.5%), from €21,170 to €14,925
- Reserves -€45,127
down €45,127 (-31.1%), from €145,064 to €99,937
of which Distributable reserves: -€45,127
- Other debts +€38,102
up €38,102 (+73.7%), from €51,666 to €89,768
- Debts after one year -€27,992
down €27,992 (-36.1%), from €77,488 to €49,497
- Trade debts +€5,121
up €5,121 (+132%), from €3,869 to €8,990
- Gross operating margin +€21,359
up €21,359 (+30.4%), from €70,244 to €91,603
- Depreciation +€4,772
up €4,772 (+21.6%), from €22,108 to €26,880
- Financial income -€4,032
down €4,032 (-45.4%), from €8,879 to €4,847
- Taxes +€3,660
up €3,660 (+24.2%), from €15,123 to €18,783
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 | €383,034 | €354,920 | -€28,115 | -7.3% |
| Fixed assets | 21/28 | €156,567 | €184,549 | +€27,982 | +17.9% |
| Tangible fixed assets | 22/27 | €156,567 | €184,549 | +€27,982 | +17.9% |
| Land and buildings | 22 | €1,734 | €1,671 | -€63 | -3.7% |
| Plant, machinery and equipment | 23 | €1,044 | €870 | -€174 | -16.7% |
| Furniture and vehicles | 24 | €43,583 | €30,247 | -€13,336 | -30.6% |
| Leasing and similar rights | 25 | €110,205 | €151,760 | +€41,555 | +37.7% |
| Current assets | 29/58 | €226,467 | €170,371 | -€56,096 | -24.8% |
| Amounts receivable within one year | 40/41 | €162,908 | €100,371 | -€62,538 | -38.4% |
| Trade receivables | 40 | €34,397 | €38,628 | +€4,231 | +12.3% |
| Other amounts receivable | 41 | €128,511 | €61,743 | -€66,769 | -52.0% |
| Cash at bank and in hand | 54/58 | €42,389 | €55,076 | +€12,687 | +29.9% |
| Deferred charges and accrued income | 490/1 | €21,170 | €14,925 | -€6,246 | -29.5% |
| Total equity and liabilities | 10/49 | €383,034 | €354,920 | -€28,115 | -7.3% |
| Equity | 10/15 | €217,694 | €172,567 | -€45,127 | -20.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €145,064 | €99,937 | -€45,127 | -31.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €143,204 | €98,077 | -€45,127 | -31.5% |
| Profit (loss) carried forward | 14 | €66,429 | €66,429 | = | 0.0% |
| Amounts payable | 17/49 | €165,341 | €182,353 | +€17,012 | +10.3% |
| Amounts payable after more than one year | 17 | €77,488 | €49,497 | -€27,992 | -36.1% |
| Financial debts | 170/4 | €77,488 | €49,497 | -€27,992 | -36.1% |
| Amounts payable within one year | 42/48 | €87,852 | €132,856 | +€45,004 | +51.2% |
| Current portion of amounts payable after more than one year | 42 | €27,539 | €27,992 | +€453 | +1.6% |
| Trade debts | 44 | €3,869 | €8,990 | +€5,121 | +132% |
| Suppliers | 440/4 | €3,869 | €8,990 | +€5,121 | +132% |
| Taxes, remuneration and social security | 45 | €4,778 | €6,106 | +€1,328 | +27.8% |
| Taxes | 450/3 | €4,778 | €6,106 | +€1,328 | +27.8% |
| Other amounts payable | 47/48 | €51,666 | €89,768 | +€38,102 | +73.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,108 | €26,880 | +€4,772 | +21.6% |
| Other operating charges | 640/8 | €4,231 | €4,369 | +€138 | +3.3% |
| Gross operating margin | 9900 | €70,244 | €91,603 | +€21,359 | +30.4% |
| Operating profit (loss) | 9901 | €43,905 | €60,354 | +€16,449 | +37.5% |
| Financial income | 75/76B | €8,879 | €4,847 | -€4,032 | -45.4% |
| Recurring financial income | 75 | €8,879 | €4,847 | -€4,032 | -45.4% |
| Financial charges | 65/66B | €2,320 | €1,778 | -€542 | -23.4% |
| Recurring financial charges | 65 | €2,320 | €1,778 | -€542 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €50,465 | €63,424 | +€12,959 | +25.7% |
| Income taxes | 67/77 | €15,123 | €18,783 | +€3,660 | +24.2% |
| Profit (loss) for the period | 9904 | €35,342 | €44,641 | +€9,299 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,342 | €44,641 | +€9,299 | +26.3% |
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 18 October 2026 via checked.be.