MCTI 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.
MCTI CONSULTING
Largest movements
- Cash +€58,040
up €58,040 (+202.2%), from €28,706 to €86,746
mainly Net result for the year (+€43,468) and Tax, wage and social debts (+€16,130)
- Tangible fixed assets -€14,627
down €14,627 (-24.8%), from €59,090 to €44,462
- Receivables within one year +€4,002
up €4,002 (+38.9%), from €10,300 to €14,302
- Reserves +€43,468
up €43,468 (+184.9%), from €23,504 to €66,972
- Tax, wage and social debts +€16,130
up €16,130 (+126.6%), from €12,744 to €28,874
of which Taxes: +€17,040
- Debts after one year -€10,354
down €10,354 (-25.6%), from €40,400 to €30,046
- Trade debts -€6,581
down €6,581 (-79.7%), from €8,254 to €1,673
- Accrued charges and deferred income +€4,126
up €4,126 (+86.7%), from €4,756 to €8,881
- Gross operating margin +€38,605
up €38,605 (+99.3%), from €38,870 to €77,475
- Depreciation +€11,371
up €11,371 (+349.2%), from €3,256 to €14,627
- Taxes +€6,034
up €6,034 (+54.8%), from €11,006 to €17,040
- Financial charges +€1,233
up €1,233 (+182.3%), from €676 to €1,909
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 | €100,110 | €148,017 | +€47,907 | +47.9% |
| Fixed assets | 21/28 | €59,090 | €44,462 | -€14,627 | -24.8% |
| Tangible fixed assets | 22/27 | €59,090 | €44,462 | -€14,627 | -24.8% |
| Furniture and vehicles | 24 | €59,090 | €44,462 | -€14,627 | -24.8% |
| Current assets | 29/58 | €41,021 | €103,555 | +€62,534 | +152.4% |
| Amounts receivable within one year | 40/41 | €10,300 | €14,302 | +€4,002 | +38.9% |
| Trade receivables | 40 | €10,300 | €14,302 | +€4,002 | +38.9% |
| Cash at bank and in hand | 54/58 | €28,706 | €86,746 | +€58,040 | +202.2% |
| Deferred charges and accrued income | 490/1 | €2,014 | €2,507 | +€493 | +24.5% |
| Total equity and liabilities | 10/49 | €100,110 | €148,017 | +€47,907 | +47.9% |
| Equity | 10/15 | €25,504 | €68,972 | +€43,468 | +170.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €23,504 | €66,972 | +€43,468 | +184.9% |
| Distributable reserves | 133 | €23,504 | €66,972 | +€43,468 | +184.9% |
| Amounts payable | 17/49 | €74,606 | €79,045 | +€4,439 | +5.9% |
| Amounts payable after more than one year | 17 | €40,400 | €30,046 | -€10,354 | -25.6% |
| Financial debts | 170/4 | €40,400 | €30,046 | -€10,354 | -25.6% |
| Amounts payable within one year | 42/48 | €29,451 | €40,118 | +€10,667 | +36.2% |
| Current portion of amounts payable after more than one year | 42 | €8,344 | €9,570 | +€1,227 | +14.7% |
| Trade debts | 44 | €8,254 | €1,673 | -€6,581 | -79.7% |
| Suppliers | 440/4 | €8,254 | €1,673 | -€6,581 | -79.7% |
| Taxes, remuneration and social security | 45 | €12,744 | €28,874 | +€16,130 | +126.6% |
| Taxes | 450/3 | €11,006 | €28,046 | +€17,040 | +154.8% |
| Remuneration and social security | 454/9 | €1,738 | €828 | -€910 | -52.4% |
| Other amounts payable | 47/48 | €108 | - | -€108 | |
| Accrued charges and deferred income | 492/3 | €4,756 | €8,881 | +€4,126 | +86.7% |
| Remuneration, social security and pensions | 62 | €19 | - | -€19 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,256 | €14,627 | +€11,371 | +349.2% |
| Other operating charges | 640/8 | €408 | €431 | +€23 | +5.6% |
| Gross operating margin | 9900 | €38,870 | €77,475 | +€38,605 | +99.3% |
| Operating profit (loss) | 9901 | €35,187 | €62,417 | +€27,230 | +77.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €676 | €1,909 | +€1,233 | +182.3% |
| Recurring financial charges | 65 | €676 | €1,909 | +€1,233 | +182.3% |
| Profit (loss) for the period before taxes | 9903 | €34,510 | €60,508 | +€25,997 | +75.3% |
| Income taxes | 67/77 | €11,006 | €17,040 | +€6,034 | +54.8% |
| Profit (loss) for the period | 9904 | €23,504 | €43,468 | +€19,964 | +84.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,504 | €43,468 | +€19,964 | +84.9% |
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.