mDG Consult: 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.
mDG Consult
Largest movements
- Cash -€13,923
down €13,923 (-42.1%), from €33,083 to €19,160
mainly Contributions, distributions and other (-€22,500) and Other debts (-€14,619)
- Receivables within one year +€4,516
up €4,516 (+18.4%), from €24,547 to €29,062
of which Trade receivables: +€9,234
- Deferred charges and accrued income +€3,180
up €3,180 (+217.2%), from €1,464 to €4,644
- Tangible fixed assets -€1,345
down €1,345 (-46.0%), from €2,926 to €1,581
of which Furniture and vehicles: -€1,194
- Other debts -€14,619
down €14,619 (-39.4%), from €37,119 to €22,500
- Trade debts +€5,353
up €5,353 (+496.4%), from €1,078 to €6,431
- Accrued charges and deferred income +€4,729
up €4,729 (+104.5%), from €4,525 to €9,254
- Profit (loss) carried forward -€3,055
down €3,055 (-99.6%), from €3,068 to €13
- Gross operating margin -€1,812
down €1,812 (-5.3%), from €34,361 to €32,548
- Financial charges -€1,376
down €1,376 (-50.4%), from €2,729 to €1,352
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 | €62,220 | €54,646 | -€7,573 | -12.2% |
| Fixed assets | 21/28 | €3,126 | €1,781 | -€1,345 | -43.0% |
| Tangible fixed assets | 22/27 | €2,926 | €1,581 | -€1,345 | -46.0% |
| Plant, machinery and equipment | 23 | €267 | €115 | -€152 | -56.8% |
| Furniture and vehicles | 24 | €2,659 | €1,465 | -€1,194 | -44.9% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €59,094 | €52,866 | -€6,228 | -10.5% |
| Amounts receivable within one year | 40/41 | €24,547 | €29,062 | +€4,516 | +18.4% |
| Trade receivables | 40 | €234 | €9,469 | +€9,234 | +3940.6% |
| Other amounts receivable | 41 | €24,312 | €19,594 | -€4,719 | -19.4% |
| Cash at bank and in hand | 54/58 | €33,083 | €19,160 | -€13,923 | -42.1% |
| Deferred charges and accrued income | 490/1 | €1,464 | €4,644 | +€3,180 | +217.2% |
| Total equity and liabilities | 10/49 | €62,220 | €54,646 | -€7,573 | -12.2% |
| Equity | 10/15 | €11,068 | €8,013 | -€3,055 | -27.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,068 | €13 | -€3,055 | -99.6% |
| Amounts payable | 17/49 | €51,151 | €46,633 | -€4,518 | -8.8% |
| Amounts payable within one year | 42/48 | €46,627 | €37,380 | -€9,247 | -19.8% |
| Trade debts | 44 | €1,078 | €6,431 | +€5,353 | +496.4% |
| Suppliers | 440/4 | €1,078 | €6,431 | +€5,353 | +496.4% |
| Taxes, remuneration and social security | 45 | €8,430 | €8,448 | +€19 | +0.2% |
| Taxes | 450/3 | €7,065 | €7,320 | +€256 | +3.6% |
| Remuneration and social security | 454/9 | €1,365 | €1,128 | -€237 | -17.4% |
| Other amounts payable | 47/48 | €37,119 | €22,500 | -€14,619 | -39.4% |
| Accrued charges and deferred income | 492/3 | €4,525 | €9,254 | +€4,729 | +104.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,473 | €1,151 | -€322 | -21.9% |
| Other operating charges | 640/8 | €1,513 | €1,227 | -€286 | -18.9% |
| Non-recurring operating charges | 66A | €296 | €2,002 | +€1,706 | +576.3% |
| Gross operating margin | 9900 | €34,361 | €32,548 | -€1,812 | -5.3% |
| Operating profit (loss) | 9901 | €31,078 | €28,169 | -€2,910 | -9.4% |
| Financial income | 75/76B | €62 | €35 | -€28 | -44.5% |
| Recurring financial income | 75 | €62 | €35 | -€28 | -44.5% |
| Financial charges | 65/66B | €2,729 | €1,352 | -€1,376 | -50.4% |
| Recurring financial charges | 65 | €2,729 | €1,352 | -€1,376 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | €28,412 | €26,851 | -€1,561 | -5.5% |
| Income taxes | 67/77 | €7,668 | €7,406 | -€262 | -3.4% |
| Profit (loss) for the period | 9904 | €20,744 | €19,445 | -€1,299 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,744 | €19,445 | -€1,299 | -6.3% |
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 7 October 2026 via checked.be.