MDI CONSULTANCY: 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.
MDI CONSULTANCY
Largest movements
- Cash +€59,583
up €59,583 (+87.5%), from €68,071 to €127,654
mainly Net result for the year (+€60,249) and Tax, wage and social debts (+€3,152)
- Receivables within one year +€8,241
up €8,241 (+53.8%), from €15,316 to €23,557
- Tangible fixed assets -€1,979
down €1,979 (-21.1%), from €9,365 to €7,385
of which Furniture and vehicles: -€1,339
- Reserves +€60,249
up €60,249 (+87.3%), from €68,985 to €129,234
- Tax, wage and social debts +€3,152
up €3,152 (+15.6%), from €20,241 to €23,393
- Gross operating margin +€18,775
up €18,775 (+31.5%), from €59,643 to €78,418
- Taxes +€3,667
up €3,667 (+29.9%), from €12,263 to €15,930
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 | €93,778 | €159,622 | +€65,845 | +70.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €9,565 | €7,585 | -€1,979 | -20.7% |
| Tangible fixed assets | 22/27 | €9,365 | €7,385 | -€1,979 | -21.1% |
| Furniture and vehicles | 24 | €3,285 | €1,946 | -€1,339 | -40.8% |
| Other tangible fixed assets | 26 | €6,080 | €5,439 | -€641 | -10.5% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €84,213 | €152,037 | +€67,824 | +80.5% |
| Amounts receivable within one year | 40/41 | €15,316 | €23,557 | +€8,241 | +53.8% |
| Trade receivables | 40 | €15,316 | €23,557 | +€8,241 | +53.8% |
| Cash at bank and in hand | 54/58 | €68,071 | €127,654 | +€59,583 | +87.5% |
| Deferred charges and accrued income | 490/1 | €826 | €826 | = | 0.0% |
| Total equity and liabilities | 10/49 | €93,778 | €159,622 | +€65,845 | +70.2% |
| Equity | 10/15 | €71,985 | €132,234 | +€60,249 | +83.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €68,985 | €129,234 | +€60,249 | +87.3% |
| Distributable reserves | 133 | €68,985 | €129,234 | +€60,249 | +87.3% |
| Amounts payable | 17/49 | €21,793 | €27,388 | +€5,595 | +25.7% |
| Amounts payable within one year | 42/48 | €21,793 | €27,388 | +€5,595 | +25.7% |
| Trade debts | 44 | €775 | €2,025 | +€1,250 | +161.4% |
| Suppliers | 440/4 | €775 | €2,025 | +€1,250 | +161.4% |
| Taxes, remuneration and social security | 45 | €20,241 | €23,393 | +€3,152 | +15.6% |
| Taxes | 450/3 | €20,241 | €23,393 | +€3,152 | +15.6% |
| Other amounts payable | 47/48 | €777 | €1,970 | +€1,193 | +153.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,500 | €1,979 | -€521 | -20.8% |
| Other operating charges | 640/8 | €97 | €108 | +€11 | +11.3% |
| Gross operating margin | 9900 | €59,643 | €78,418 | +€18,775 | +31.5% |
| Operating profit (loss) | 9901 | €57,046 | €76,330 | +€19,285 | +33.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €75 | €151 | +€76 | +101.6% |
| Recurring financial charges | 65 | €75 | €151 | +€76 | +101.6% |
| Profit (loss) for the period before taxes | 9903 | €56,971 | €76,179 | +€19,208 | +33.7% |
| Income taxes | 67/77 | €12,263 | €15,930 | +€3,667 | +29.9% |
| Profit (loss) for the period | 9904 | €44,708 | €60,249 | +€15,541 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,708 | €60,249 | +€15,541 | +34.8% |
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 3 October 2026 via checked.be.