MDE-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.
MDE-CONSULTING
Largest movements
- Cash -€83,322
down €83,322 (-33.5%), from €248,926 to €165,604
mainly Net result for the year (-€37,590) and Tax, wage and social debts (-€26,641)
- Receivables within one year +€11,909
up €11,909 (+66.2%), from €17,999 to €29,908
of which Other amounts receivable: +€13,593
- Tangible fixed assets -€11,472
down €11,472 (-25.6%), from €44,805 to €33,333
of which Furniture and vehicles: -€10,958
- Profit (loss) carried forward -€37,590
new in 2025: -€37,590
- Tax, wage and social debts -€26,641
down €26,641 (-77.3%), from €34,454 to €7,813
- Other debts -€16,739
down €16,739 (-69.7%), from €24,011 to €7,272
- Gross operating margin -€135,781
down €135,781, from €114,547 to -€21,234
- Taxes -€27,471
down €27,471 (-93.2%), from €29,481 to €2,010
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 | €330,229 | €248,225 | -€82,003 | -24.8% |
| Fixed assets | 21/28 | €44,805 | €33,333 | -€11,472 | -25.6% |
| Tangible fixed assets | 22/27 | €44,805 | €33,333 | -€11,472 | -25.6% |
| Plant, machinery and equipment | 23 | €2,109 | €1,595 | -€514 | -24.4% |
| Furniture and vehicles | 24 | €42,695 | €31,738 | -€10,958 | -25.7% |
| Current assets | 29/58 | €285,424 | €214,893 | -€70,531 | -24.7% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,999 | €29,908 | +€11,909 | +66.2% |
| Trade receivables | 40 | €17,999 | €16,315 | -€1,684 | -9.4% |
| Other amounts receivable | 41 | - | €13,593 | +€13,593 | |
| Cash at bank and in hand | 54/58 | €248,926 | €165,604 | -€83,322 | -33.5% |
| Deferred charges and accrued income | 490/1 | €3,499 | €4,381 | +€882 | +25.2% |
| Total equity and liabilities | 10/49 | €330,229 | €248,225 | -€82,003 | -24.8% |
| Equity | 10/15 | €264,075 | €226,485 | -€37,590 | -14.2% |
| Reserves | 13 | €264,075 | €264,075 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €254,075 | €254,075 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€37,590 | -€37,590 | |
| Amounts payable | 17/49 | €66,153 | €21,740 | -€44,413 | -67.1% |
| Amounts payable within one year | 42/48 | €63,735 | €20,740 | -€42,995 | -67.5% |
| Financial debts | 43 | €3,785 | €3,834 | +€50 | +1.3% |
| Credit institutions | 430/8 | €3,785 | €3,834 | +€50 | +1.3% |
| Trade debts | 44 | €1,486 | €1,821 | +€335 | +22.5% |
| Suppliers | 440/4 | €1,486 | €1,821 | +€335 | +22.5% |
| Taxes, remuneration and social security | 45 | €34,454 | €7,813 | -€26,641 | -77.3% |
| Taxes | 450/3 | €34,454 | €7,813 | -€26,641 | -77.3% |
| Other amounts payable | 47/48 | €24,011 | €7,272 | -€16,739 | -69.7% |
| Accrued charges and deferred income | 492/3 | €2,418 | €1,000 | -€1,418 | -58.7% |
| Non-recurring operating income | 76A | €5,595 | - | -€5,595 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,165 | €11,472 | +€307 | +2.7% |
| Other operating charges | 640/8 | €2,692 | €2,724 | +€32 | +1.2% |
| Gross operating margin | 9900 | €114,547 | -€21,234 | -€135,781 | |
| Operating profit (loss) | 9901 | €100,690 | -€35,430 | -€136,119 | |
| Financial income | 75/76B | €21 | €640 | +€619 | +2,900% |
| Recurring financial income | 75 | €21 | €640 | +€619 | +2,900% |
| Financial charges | 65/66B | €1,890 | €790 | -€1,100 | -58.2% |
| Recurring financial charges | 65 | €1,890 | €790 | -€1,100 | -58.2% |
| Profit (loss) for the period before taxes | 9903 | €98,821 | -€35,580 | -€134,401 | |
| Income taxes | 67/77 | €29,481 | €2,010 | -€27,471 | -93.2% |
| Profit (loss) for the period | 9904 | €69,340 | -€37,590 | -€106,930 | |
| Profit (loss) for the period to be appropriated | 9905 | €69,340 | -€37,590 | -€106,930 |
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 19 October 2026 via checked.be.