MDBR 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.
MDBR CONSULT
Largest movements
- Cash +€53,581
up €53,581 (+210%), from €25,476 to €79,058
mainly Receivables within one year (+€52,251) and Net result for the year (+€13,042)
- Receivables within one year -€52,251
down €52,251 (-85.6%), from €61,072 to €8,820
of which Trade receivables: -€48,648
- Deferred charges and accrued income +€1,596
up €1,596 (+1,028%), from €155 to €1,751
- Reserves +€12,500
up €12,500 (+40.3%), from €31,000 to €43,500
- Tax, wage and social debts -€9,405
down €9,405 (-33.9%), from €27,777 to €18,373
of which Taxes: -€9,415
- Write-downs -€11,000
no longer reported in 2025 (was €11,000)
- Gross operating margin +€8,637
up €8,637 (+70.4%), from €12,275 to €20,912
- Taxes +€6,728
up €6,728 (+3,325%), from €202 to €6,930
- Other operating charges -€6,298
down €6,298 (-92.6%), from €6,798 to €501
- Financial income +€645
up €645 (+237%), from €272 to €917
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 | €90,431 | €93,381 | +€2,951 | +3.3% |
| Fixed assets | 21/28 | €3,728 | €3,753 | +€25 | +0.7% |
| Tangible fixed assets | 22/27 | €3,654 | €3,679 | +€25 | +0.7% |
| Plant, machinery and equipment | 23 | €1,869 | €1,666 | -€202 | -10.8% |
| Furniture and vehicles | 24 | €1,785 | €2,012 | +€227 | +12.7% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €86,703 | €89,629 | +€2,926 | +3.4% |
| Amounts receivable within one year | 40/41 | €61,072 | €8,820 | -€52,251 | -85.6% |
| Trade receivables | 40 | €53,898 | €5,250 | -€48,648 | -90.3% |
| Other amounts receivable | 41 | €7,173 | €3,570 | -€3,603 | -50.2% |
| Cash at bank and in hand | 54/58 | €25,476 | €79,058 | +€53,581 | +210% |
| Deferred charges and accrued income | 490/1 | €155 | €1,751 | +€1,596 | +1,028% |
| Total equity and liabilities | 10/49 | €90,431 | €93,381 | +€2,951 | +3.3% |
| Equity | 10/15 | €43,774 | €56,815 | +€13,042 | +29.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €31,000 | €43,500 | +€12,500 | +40.3% |
| Distributable reserves | 133 | €31,000 | €43,500 | +€12,500 | +40.3% |
| Profit (loss) carried forward | 14 | €4,714 | €5,255 | +€542 | +11.5% |
| Amounts payable | 17/49 | €46,657 | €36,566 | -€10,091 | -21.6% |
| Amounts payable within one year | 42/48 | €46,657 | €36,566 | -€10,091 | -21.6% |
| Trade debts | 44 | €15,806 | €15,301 | -€505 | -3.2% |
| Suppliers | 440/4 | €15,806 | €15,301 | -€505 | -3.2% |
| Taxes, remuneration and social security | 45 | €27,777 | €18,373 | -€9,405 | -33.9% |
| Taxes | 450/3 | €13,966 | €4,551 | -€9,415 | -67.4% |
| Remuneration and social security | 454/9 | €13,811 | €13,822 | +€10 | +0.1% |
| Other amounts payable | 47/48 | €3,074 | €2,893 | -€181 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,277 | €1,212 | -€65 | -5.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,000 | - | -€11,000 | |
| Other operating charges | 640/8 | €6,798 | €501 | -€6,298 | -92.6% |
| Gross operating margin | 9900 | €12,275 | €20,912 | +€8,637 | +70.4% |
| Operating profit (loss) | 9901 | -€6,801 | €19,199 | +€26,000 | |
| Financial income | 75/76B | €272 | €917 | +€645 | +237% |
| Recurring financial income | 75 | €272 | €917 | +€645 | +237% |
| Financial charges | 65/66B | €286 | €145 | -€142 | -49.4% |
| Recurring financial charges | 65 | €286 | €145 | -€142 | -49.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,815 | €19,971 | +€26,787 | |
| Income taxes | 67/77 | €202 | €6,930 | +€6,728 | +3,325% |
| Profit (loss) for the period | 9904 | -€7,017 | €13,042 | +€20,059 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,017 | €13,042 | +€20,059 |
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 16 October 2026 via checked.be.