MDH CONSULTANT: 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.
MDH CONSULTANT
Largest movements
- Cash +€4,335
up €4,335 (+87.3%), from €4,964 to €9,300
mainly Net result for the year (+€3,039) and Trade debts (+€637)
- Receivables within one year -€178
down €178 (-59.6%), from €299 to €121
of which Other amounts receivable: -€299
- Profit (loss) carried forward +€3,039
up €3,039 (+20.0%), from -€15,226 to -€12,187
- Trade debts +€637
new in 2025: €637
- Tax, wage and social debts +€517
new in 2025: €517
- Gross operating margin +€4,442
up €4,442, from -€934 to €3,508
- Purchases and services +€1,492
new in 2025: €1,492
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 | €5,264 | €9,442 | +€4,179 | +79.4% |
| Fixed assets | 21/28 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €5,264 | €9,442 | +€4,179 | +79.4% |
| Amounts receivable within one year | 40/41 | €299 | €121 | -€178 | -59.6% |
| Trade receivables | 40 | - | €121 | +€121 | |
| Other amounts receivable | 41 | €299 | €0 | -€299 | -100% |
| Cash at bank and in hand | 54/58 | €4,964 | €9,300 | +€4,335 | +87.3% |
| Deferred charges and accrued income | 490/1 | - | €22 | +€22 | |
| Total equity and liabilities | 10/49 | €5,264 | €9,442 | +€4,179 | +79.4% |
| Equity | 10/15 | €5,178 | €8,217 | +€3,039 | +58.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,854 | €1,854 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,854 | €1,854 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,854 | €1,854 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,226 | -€12,187 | +€3,039 | +20.0% |
| Amounts payable | 17/49 | €86 | €1,225 | +€1,139 | +1,327% |
| Amounts payable within one year | 42/48 | €86 | €1,225 | +€1,139 | +1,327% |
| Trade debts | 44 | - | €637 | +€637 | |
| Suppliers | 440/4 | - | €637 | +€637 | |
| Taxes, remuneration and social security | 45 | - | €517 | +€517 | |
| Taxes | 450/3 | - | €517 | +€517 | |
| Other amounts payable | 47/48 | €86 | €71 | -€15 | -17.5% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,492 | +€1,492 | |
| Other operating charges | 640/8 | €387 | €387 | = | 0.0% |
| Gross operating margin | 9900 | -€934 | €3,508 | +€4,442 | |
| Operating profit (loss) | 9901 | -€1,321 | €3,121 | +€4,442 | |
| Financial income | 75/76B | €30 | €47 | +€16 | +53.9% |
| Recurring financial income | 75 | €30 | €47 | +€16 | +53.9% |
| Financial charges | 65/66B | €100 | €128 | +€28 | +28.1% |
| Recurring financial charges | 65 | €100 | €128 | +€28 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,391 | €3,039 | +€4,430 | |
| Profit (loss) for the period | 9904 | -€1,391 | €3,039 | +€4,430 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,391 | €3,039 | +€4,430 |
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 20 October 2026 via checked.be.