MD CONSULT & GESTION: 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 & GESTION
Largest movements
- Cash +€27,804
up €27,804 (+331%), from €8,411 to €36,215
mainly Net result for the year (+€19,730) and Receivables within one year (+€7,019)
- Receivables within one year -€7,019
down €7,019 (-64.1%), from €10,954 to €3,935
- Reserves +€19,730
up €19,730 (+189%), from €10,418 to €30,148
- Tax, wage and social debts +€1,802
up €1,802 (+34.3%), from €5,248 to €7,050
- Other debts -€538
down €538 (-15.9%), from €3,389 to €2,852
- Gross operating margin +€12,355
up €12,355 (+93.5%), from €13,207 to €25,563
- Taxes +€2,339
up €2,339 (+88.9%), from €2,632 to €4,971
- Other operating charges +€670
up €670 (+446%), from €150 to €820
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 | €19,365 | €40,150 | +€20,785 | +107% |
| Current assets | 29/58 | €19,365 | €40,150 | +€20,785 | +107% |
| Amounts receivable within one year | 40/41 | €10,954 | €3,935 | -€7,019 | -64.1% |
| Trade receivables | 40 | €10,954 | €3,935 | -€7,019 | -64.1% |
| Cash at bank and in hand | 54/58 | €8,411 | €36,215 | +€27,804 | +331% |
| Total equity and liabilities | 10/49 | €19,365 | €40,150 | +€20,785 | +107% |
| Equity | 10/15 | €10,518 | €30,248 | +€19,730 | +188% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €10,418 | €30,148 | +€19,730 | +189% |
| Distributable reserves | 133 | €10,418 | €30,148 | +€19,730 | +189% |
| Amounts payable | 17/49 | €8,847 | €9,902 | +€1,055 | +11.9% |
| Amounts payable within one year | 42/48 | €8,847 | €9,902 | +€1,055 | +11.9% |
| Trade debts | 44 | €210 | €0 | -€210 | -100% |
| Suppliers | 440/4 | €210 | €0 | -€210 | -100% |
| Taxes, remuneration and social security | 45 | €5,248 | €7,050 | +€1,802 | +34.3% |
| Taxes | 450/3 | €5,248 | €7,050 | +€1,802 | +34.3% |
| Other amounts payable | 47/48 | €3,389 | €2,852 | -€538 | -15.9% |
| Other operating charges | 640/8 | €150 | €820 | +€670 | +446% |
| Gross operating margin | 9900 | €13,207 | €25,563 | +€12,355 | +93.5% |
| Operating profit (loss) | 9901 | €13,057 | €24,743 | +€11,686 | +89.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €8 | €42 | +€35 | +462% |
| Recurring financial charges | 65 | €8 | €42 | +€35 | +462% |
| Profit (loss) for the period before taxes | 9903 | €13,050 | €24,701 | +€11,651 | +89.3% |
| Income taxes | 67/77 | €2,632 | €4,971 | +€2,339 | +88.9% |
| Profit (loss) for the period | 9904 | €10,418 | €19,730 | +€9,312 | +89.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,418 | €19,730 | +€9,312 | +89.4% |
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 13 October 2026 via checked.be.