MD Process Consulting: what changed
Two fiscal 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 Process Consulting
Largest movements
- Cash +€79,090
up €79,090 (+148.8%), from €53,151 to €132,241
mainly Net result for the year (+€65,175) and Depreciation (+€13,156)
- Tangible fixed assets -€13,156
down €13,156 (-64.7%), from €20,320 to €7,164
- Receivables within one year +€3,444
up €3,444 (+26.0%), from €13,229 to €16,673
of which Other amounts receivable: +€10,181
- Profit (loss) carried forward +€65,175
up €65,175 (+76.9%), from €84,701 to €149,876
- Tax, wage and social debts +€3,936
up €3,936 (+87.3%), from €4,510 to €8,446
- Gross operating margin +€10,324
up €10,324 (+11.8%), from €87,365 to €97,689
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 | €89,311 | €158,526 | +€69,215 | +77.5% |
| Fixed assets | 21/28 | €20,320 | €7,164 | -€13,156 | -64.7% |
| Tangible fixed assets | 22/27 | €20,320 | €7,164 | -€13,156 | -64.7% |
| Furniture and vehicles | 24 | €20,320 | €7,164 | -€13,156 | -64.7% |
| Current assets | 29/58 | €68,991 | €151,362 | +€82,371 | +119.4% |
| Amounts receivable within one year | 40/41 | €13,229 | €16,673 | +€3,444 | +26.0% |
| Trade receivables | 40 | €6,737 | - | -€6,737 | |
| Other amounts receivable | 41 | €6,491 | €16,673 | +€10,181 | +156.8% |
| Cash at bank and in hand | 54/58 | €53,151 | €132,241 | +€79,090 | +148.8% |
| Deferred charges and accrued income | 490/1 | €2,611 | €2,448 | -€164 | -6.3% |
| Total equity and liabilities | 10/49 | €89,311 | €158,526 | +€69,215 | +77.5% |
| Equity | 10/15 | €84,801 | €149,976 | +€65,175 | +76.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,701 | €149,876 | +€65,175 | +76.9% |
| Amounts payable | 17/49 | €4,510 | €8,550 | +€4,040 | +89.6% |
| Amounts payable within one year | 42/48 | €4,510 | €8,550 | +€4,040 | +89.6% |
| Trade debts | 44 | - | €104 | +€104 | |
| Suppliers | 440/4 | - | €104 | +€104 | |
| Taxes, remuneration and social security | 45 | €4,510 | €8,446 | +€3,936 | +87.3% |
| Taxes | 450/3 | €4,510 | €8,446 | +€3,936 | +87.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,156 | €13,156 | = | 0.0% |
| Other operating charges | 640/8 | €294 | €596 | +€302 | +103.0% |
| Gross operating margin | 9900 | €87,365 | €97,689 | +€10,324 | +11.8% |
| Operating profit (loss) | 9901 | €73,916 | €83,937 | +€10,022 | +13.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -85.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -85.7% |
| Financial charges | 65/66B | €123 | €212 | +€89 | +72.3% |
| Recurring financial charges | 65 | €123 | €212 | +€89 | +72.3% |
| Profit (loss) for the period before taxes | 9903 | €73,793 | €83,725 | +€9,932 | +13.5% |
| Income taxes | 67/77 | €19,008 | €18,550 | -€458 | -2.4% |
| Profit (loss) for the period | 9904 | €54,785 | €65,175 | +€10,390 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,785 | €65,175 | +€10,390 | +19.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.