MD-BE 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.
MD-BE Consult
Largest movements
- Cash +€19,307
up €19,307 (+130%), from €14,885 to €34,193
mainly Tax, wage and social debts (+€10,100) and Net result for the year (+€8,085)
- Receivables within one year -€6,617
no longer reported in 2025 (was €6,617)
- Tangible fixed assets -€4,124
down €4,124 (-21.0%), from €19,622 to €15,498
of which Furniture and vehicles: -€2,136
- Tax, wage and social debts +€10,100
up €10,100 (+970%), from €1,041 to €11,141
- Profit (loss) carried forward +€8,085
up €8,085, from -€7,757 to €329
- Trade debts -€7,837
down €7,837 (-78.5%), from €9,978 to €2,142
- Other debts -€1,995
down €1,995 (-41.8%), from €4,769 to €2,774
- Gross operating margin +€26,522
up €26,522 (+788%), from €3,364 to €29,886
- Taxes +€8,624
new in 2025: €8,624
- Other operating charges +€2,795
up €2,795 (+67.6%), from €4,132 to €6,927
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 | €46,939 | €55,292 | +€8,353 | +17.8% |
| Fixed assets | 21/28 | €24,885 | €20,761 | -€4,124 | -16.6% |
| Tangible fixed assets | 22/27 | €19,622 | €15,498 | -€4,124 | -21.0% |
| Furniture and vehicles | 24 | €6,551 | €4,415 | -€2,136 | -32.6% |
| Other tangible fixed assets | 26 | €13,071 | €11,084 | -€1,988 | -15.2% |
| Financial fixed assets | 28 | €5,263 | €5,263 | = | 0.0% |
| Current assets | 29/58 | €22,054 | €34,531 | +€12,477 | +56.6% |
| Amounts receivable within one year | 40/41 | €6,617 | - | -€6,617 | |
| Other amounts receivable | 41 | €6,617 | - | -€6,617 | |
| Cash at bank and in hand | 54/58 | €14,885 | €34,193 | +€19,307 | +130% |
| Deferred charges and accrued income | 490/1 | €551 | €338 | -€213 | -38.7% |
| Total equity and liabilities | 10/49 | €46,939 | €55,292 | +€8,353 | +17.8% |
| Equity | 10/15 | €31,150 | €39,236 | +€8,085 | +26.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,307 | €20,307 | = | 0.0% |
| Distributable reserves | 133 | €20,307 | €20,307 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,757 | €329 | +€8,085 | |
| Amounts payable | 17/49 | €15,789 | €16,057 | +€268 | +1.7% |
| Amounts payable within one year | 42/48 | €15,789 | €16,057 | +€268 | +1.7% |
| Trade debts | 44 | €9,978 | €2,142 | -€7,837 | -78.5% |
| Suppliers | 440/4 | €9,978 | €2,142 | -€7,837 | -78.5% |
| Taxes, remuneration and social security | 45 | €1,041 | €11,141 | +€10,100 | +970% |
| Taxes | 450/3 | €1,041 | €11,141 | +€10,100 | +970% |
| Other amounts payable | 47/48 | €4,769 | €2,774 | -€1,995 | -41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,290 | €6,100 | -€190 | -3.0% |
| Other operating charges | 640/8 | €4,132 | €6,927 | +€2,795 | +67.6% |
| Gross operating margin | 9900 | €3,364 | €29,886 | +€26,522 | +788% |
| Operating profit (loss) | 9901 | -€7,058 | €16,859 | +€23,917 | |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,193 | €16,709 | +€23,902 | |
| Income taxes | 67/77 | - | €8,624 | +€8,624 | |
| Profit (loss) for the period | 9904 | -€7,193 | €8,085 | +€15,278 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,193 | €8,085 | +€15,278 |
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.