MDB-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.
MDB-CONSULTING
Largest movements
- Cash +€44,171
up €44,171 (+219.0%), from €20,172 to €64,344
mainly Net result for the year (+€46,093) and Depreciation (+€7,814)
- Receivables within one year +€9,990
up €9,990 (+23.0%), from €43,427 to €53,417
of which Other amounts receivable: +€6,558
- Tangible fixed assets -€7,137
down €7,137 (-35.6%), from €20,050 to €12,912
of which Furniture and vehicles: -€5,571
- Reserves +€46,093
up €46,093 (+61.3%), from €75,171 to €121,264
of which Distributable reserves: +€46,093
- Gross operating margin +€27,240
up €27,240 (+59.7%), from €45,648 to €72,887
- Turnover +€15,510
up €15,510 (+9.7%), from €159,364 to €174,873
- Purchases and services -€11,730
down €11,730 (-10.3%), from €113,716 to €101,986
- Taxes +€7,505
up €7,505 (+60.0%), from €12,502 to €20,008
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 | €125,404 | €172,429 | +€47,024 | +37.5% |
| Fixed assets | 21/28 | €20,214 | €13,077 | -€7,137 | -35.3% |
| Tangible fixed assets | 22/27 | €20,050 | €12,912 | -€7,137 | -35.6% |
| Plant, machinery and equipment | 23 | €4,251 | €2,819 | -€1,432 | -33.7% |
| Furniture and vehicles | 24 | €15,551 | €9,981 | -€5,571 | -35.8% |
| Other tangible fixed assets | 26 | €248 | €113 | -€135 | -54.5% |
| Financial fixed assets | 28 | €164 | €164 | = | 0.0% |
| Current assets | 29/58 | €105,190 | €159,352 | +€54,162 | +51.5% |
| Amounts receivable after more than one year | 29 | €40,140 | €40,140 | = | 0.0% |
| Other amounts receivable | 291 | €40,140 | €40,140 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,427 | €53,417 | +€9,990 | +23.0% |
| Trade receivables | 40 | €25,688 | €29,121 | +€3,433 | +13.4% |
| Other amounts receivable | 41 | €17,738 | €24,296 | +€6,558 | +37.0% |
| Current investments | 50/53 | €1,451 | €1,451 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,172 | €64,344 | +€44,171 | +219.0% |
| Total equity and liabilities | 10/49 | €125,404 | €172,429 | +€47,024 | +37.5% |
| Equity | 10/15 | €108,732 | €154,825 | +€46,093 | +42.4% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €75,171 | €121,264 | +€46,093 | +61.3% |
| Tax-exempt reserves | 132 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €73,171 | €119,264 | +€46,093 | +63.0% |
| Profit (loss) carried forward | 14 | €25,501 | €25,501 | = | 0.0% |
| Provisions and deferred taxes | 16 | €7,000 | €7,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €7,000 | €7,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €7,000 | €7,000 | = | 0.0% |
| Amounts payable | 17/49 | €9,672 | €10,604 | +€932 | +9.6% |
| Amounts payable within one year | 42/48 | €5,332 | €5,877 | +€544 | +10.2% |
| Trade debts | 44 | €1,358 | €1,038 | -€320 | -23.6% |
| Suppliers | 440/4 | €1,358 | €1,038 | -€320 | -23.6% |
| Taxes, remuneration and social security | 45 | €3,974 | €4,839 | +€865 | +21.8% |
| Taxes | 450/3 | €3,974 | €4,839 | +€865 | +21.8% |
| Accrued charges and deferred income | 492/3 | €4,340 | €4,727 | +€387 | +8.9% |
| Turnover | 70 | €159,364 | €174,873 | +€15,510 | +9.7% |
| Non-recurring operating income | 76A | €967 | - | -€967 | |
| Goods, raw materials, services and sundry goods | 60/61 | €113,716 | €101,986 | -€11,730 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,585 | €7,814 | +€229 | +3.0% |
| Other operating charges | 640/8 | €889 | €1,143 | +€254 | +28.5% |
| Gross operating margin | 9900 | €45,648 | €72,887 | +€27,240 | +59.7% |
| Operating profit (loss) | 9901 | €37,174 | €63,930 | +€26,757 | +72.0% |
| Financial income | 75/76B | €1,416 | €2,237 | +€821 | +58.0% |
| Recurring financial income | 75 | €1,416 | €2,237 | +€821 | +58.0% |
| Financial charges | 65/66B | €31 | €67 | +€36 | +113.7% |
| Recurring financial charges | 65 | €31 | €67 | +€36 | +113.7% |
| Profit (loss) for the period before taxes | 9903 | €38,559 | €66,101 | +€27,542 | +71.4% |
| Income taxes | 67/77 | €12,502 | €20,008 | +€7,505 | +60.0% |
| Profit (loss) for the period | 9904 | €26,056 | €46,093 | +€20,037 | +76.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,056 | €46,093 | +€20,037 | +76.9% |
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 11 October 2026 via checked.be.