MDC CONSULTANCE: 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.
MDC CONSULTANCE
Largest movements
- Receivables within one year -€6,178
down €6,178 (-48.3%), from €12,793 to €6,616
of which Other amounts receivable: -€6,632
- Cash +€5,793
up €5,793 (+481%), from €1,204 to €6,997
mainly Receivables within one year (+€6,178) and Other debts (+€4,933)
- Deferred charges and accrued income -€1,905
down €1,905 (-100%), from €1,905 to €0
- Tangible fixed assets -€910
down €910 (-40.0%), from €2,273 to €1,364
- Profit (loss) carried forward -€5,199
down €5,199 (-68.2%), from -€7,624 to -€12,824
- Other debts +€4,933
new in 2025: €4,933
- Trade debts -€3,545
down €3,545 (-75.0%), from €4,729 to €1,184
- Accrued charges and deferred income +€400
up €400 (+51.8%), from €772 to €1,172
- Tax, wage and social debts +€212
new in 2025: €212
- Gross operating margin -€2,056
down €2,056 (-396%), from -€519 to -€2,575
- Depreciation -€963
down €963 (-32.6%), from €2,954 to €1,991
- Financial income -€403
down €403 (-100.0%), from €403 to €0
- Financial charges -€98
down €98 (-39.7%), from €247 to €149
- Other operating charges -€93
down €93 (-16.2%), from €578 to €485
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 | €18,175 | €14,976 | -€3,199 | -17.6% |
| Fixed assets | 21/28 | €2,273 | €1,364 | -€910 | -40.0% |
| Tangible fixed assets | 22/27 | €2,273 | €1,364 | -€910 | -40.0% |
| Furniture and vehicles | 24 | €2,273 | €1,364 | -€910 | -40.0% |
| Current assets | 29/58 | €15,902 | €13,612 | -€2,290 | -14.4% |
| Amounts receivable within one year | 40/41 | €12,793 | €6,616 | -€6,178 | -48.3% |
| Trade receivables | 40 | €6,131 | €6,586 | +€455 | +7.4% |
| Other amounts receivable | 41 | €6,662 | €30 | -€6,632 | -99.5% |
| Cash at bank and in hand | 54/58 | €1,204 | €6,997 | +€5,793 | +481% |
| Deferred charges and accrued income | 490/1 | €1,905 | €0 | -€1,905 | -100% |
| Total equity and liabilities | 10/49 | €18,175 | €14,976 | -€3,199 | -17.6% |
| Equity | 10/15 | €12,674 | €7,475 | -€5,199 | -41.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,699 | €1,699 | = | 0.0% |
| Distributable reserves | 133 | €1,699 | €1,699 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,624 | -€12,824 | -€5,199 | -68.2% |
| Amounts payable | 17/49 | €5,501 | €7,501 | +€2,000 | +36.4% |
| Amounts payable within one year | 42/48 | €4,729 | €6,329 | +€1,600 | +33.8% |
| Trade debts | 44 | €4,729 | €1,184 | -€3,545 | -75.0% |
| Suppliers | 440/4 | €4,729 | €1,184 | -€3,545 | -75.0% |
| Taxes, remuneration and social security | 45 | - | €212 | +€212 | |
| Taxes | 450/3 | - | €212 | +€212 | |
| Other amounts payable | 47/48 | - | €4,933 | +€4,933 | |
| Accrued charges and deferred income | 492/3 | €772 | €1,172 | +€400 | +51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,954 | €1,991 | -€963 | -32.6% |
| Other operating charges | 640/8 | €578 | €485 | -€93 | -16.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€519 | -€2,575 | -€2,056 | -396% |
| Operating profit (loss) | 9901 | -€4,051 | -€5,050 | -€999 | -24.7% |
| Financial income | 75/76B | €403 | €0 | -€403 | -100.0% |
| Recurring financial income | 75 | €403 | €0 | -€403 | -100.0% |
| Financial charges | 65/66B | €247 | €149 | -€98 | -39.7% |
| Recurring financial charges | 65 | €247 | €149 | -€98 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,896 | -€5,199 | -€1,303 | -33.5% |
| Profit (loss) for the period | 9904 | -€3,896 | -€5,199 | -€1,303 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,896 | -€5,199 | -€1,303 | -33.5% |
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 23 October 2026 via checked.be.