MD CONSULT & FLOORING: 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 CONSULT & FLOORING
Largest movements
- Receivables within one year +€6,718
up €6,718 (+21,234%), from €32 to €6,750
of which Trade receivables: +€5,512
- Cash -€5,765
down €5,765 (-92.1%), from €6,263 to €497
mainly Net result for the year (-€8,828) and Investment in fixed assets (net) (-€6,886)
- Profit (loss) carried forward -€8,828
down €8,828, from €7,255 to -€1,574
- Other debts +€3,105
up €3,105 (+6.2%), from €50,344 to €53,450
- Current portion of long-term debt +€2,089
up €2,089 (+509%), from €411 to €2,500
- Trade debts +€1,292
up €1,292 (+72.5%), from €1,781 to €3,073
- Debts after one year +€1,284
new in 2025: €1,284
- Gross operating margin -€11,393
down €11,393 (-97.2%), from €11,715 to €322
- Depreciation -€5,196
down €5,196 (-41.4%), from €12,548 to €7,352
- Other operating charges +€975
up €975 (+201%), from €486 to €1,460
- Financial charges -€307
down €307 (-47.6%), from €646 to €339
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 | €65,001 | €65,082 | +€81 | +0.1% |
| Fixed assets | 21/28 | €57,036 | €56,570 | -€466 | -0.8% |
| Tangible fixed assets | 22/27 | €7,056 | €6,590 | -€466 | -6.6% |
| Furniture and vehicles | 24 | €6,221 | €6,487 | +€266 | +4.3% |
| Other tangible fixed assets | 26 | €835 | €103 | -€732 | -87.7% |
| Financial fixed assets | 28 | €49,980 | €49,980 | = | 0.0% |
| Current assets | 29/58 | €7,965 | €8,512 | +€548 | +6.9% |
| Amounts receivable within one year | 40/41 | €32 | €6,750 | +€6,718 | +21,234% |
| Trade receivables | 40 | €0 | €5,512 | +€5,512 | |
| Other amounts receivable | 41 | €32 | €1,238 | +€1,206 | +3,812% |
| Cash at bank and in hand | 54/58 | €6,263 | €497 | -€5,765 | -92.1% |
| Deferred charges and accrued income | 490/1 | €1,671 | €1,265 | -€406 | -24.3% |
| Total equity and liabilities | 10/49 | €65,001 | €65,082 | +€81 | +0.1% |
| Equity | 10/15 | €12,255 | €3,426 | -€8,828 | -72.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,255 | -€1,574 | -€8,828 | |
| Amounts payable | 17/49 | €52,746 | €61,656 | +€8,910 | +16.9% |
| Amounts payable after more than one year | 17 | - | €1,284 | +€1,284 | |
| Financial debts | 170/4 | - | €1,284 | +€1,284 | |
| Amounts payable within one year | 42/48 | €52,746 | €60,022 | +€7,276 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €411 | €2,500 | +€2,089 | +509% |
| Trade debts | 44 | €1,781 | €3,073 | +€1,292 | +72.5% |
| Suppliers | 440/4 | €1,781 | €3,073 | +€1,292 | +72.5% |
| Taxes, remuneration and social security | 45 | €210 | €1,000 | +€790 | +376% |
| Taxes | 450/3 | €210 | €0 | -€210 | -100% |
| Remuneration and social security | 454/9 | €0 | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €50,344 | €53,450 | +€3,105 | +6.2% |
| Accrued charges and deferred income | 492/3 | - | €350 | +€350 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,548 | €7,352 | -€5,196 | -41.4% |
| Other operating charges | 640/8 | €486 | €1,460 | +€975 | +201% |
| Gross operating margin | 9900 | €11,715 | €322 | -€11,393 | -97.2% |
| Operating profit (loss) | 9901 | -€1,318 | -€8,490 | -€7,172 | -544% |
| Financial income | 75/76B | €8 | €0 | -€8 | -100% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -100% |
| Financial charges | 65/66B | €646 | €339 | -€307 | -47.6% |
| Recurring financial charges | 65 | €646 | €339 | -€307 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,956 | -€8,828 | -€6,873 | -351% |
| Income taxes | 67/77 | €60 | €0 | -€60 | -100% |
| Profit (loss) for the period | 9904 | -€2,016 | -€8,828 | -€6,813 | -338% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,016 | -€8,828 | -€6,813 | -338% |
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 20 October 2026 via checked.be.