MDI 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.
MDI CONSULTING
Largest movements
- Receivables within one year -€55,981
down €55,981 (-64.1%), from €87,356 to €31,375
of which Trade receivables: -€53,234
- Cash +€32,738
up €32,738 (+70.6%), from €46,398 to €79,136
mainly Other debts (+€87,756) and Receivables within one year (+€55,981)
- Tangible fixed assets -€1,823
down €1,823 (-19.4%), from €9,415 to €7,592
of which Furniture and vehicles: -€2,455
- Other debts +€87,756
up €87,756 (+653%), from €13,441 to €101,197
- Profit (loss) carried forward -€85,420
down €85,420 (-94.9%), from €90,041 to €4,621
- Trade debts -€25,697
down €25,697 (-91.1%), from €28,192 to €2,495
- Tax, wage and social debts -€2,266
down €2,266 (-18.4%), from €12,329 to €10,063
- Gross operating margin -€19,512
down €19,512 (-46.4%), from €42,081 to €22,569
- Taxes -€5,020
down €5,020 (-40.4%), from €12,435 to €7,415
- Financial charges +€2,842
up €2,842 (+157%), from €1,807 to €4,648
- Depreciation -€513
down €513 (-14.4%), from €3,553 to €3,040
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 | €146,003 | €120,376 | -€25,627 | -17.6% |
| Fixed assets | 21/28 | €9,415 | €7,592 | -€1,823 | -19.4% |
| Tangible fixed assets | 22/27 | €9,415 | €7,592 | -€1,823 | -19.4% |
| Plant, machinery and equipment | 23 | - | €1,151 | +€1,151 | |
| Furniture and vehicles | 24 | €5,124 | €2,670 | -€2,455 | -47.9% |
| Other tangible fixed assets | 26 | €4,291 | €3,771 | -€520 | -12.1% |
| Current assets | 29/58 | €136,588 | €112,784 | -€23,803 | -17.4% |
| Amounts receivable within one year | 40/41 | €87,356 | €31,375 | -€55,981 | -64.1% |
| Trade receivables | 40 | €70,374 | €17,139 | -€53,234 | -75.6% |
| Other amounts receivable | 41 | €16,983 | €14,235 | -€2,747 | -16.2% |
| Cash at bank and in hand | 54/58 | €46,398 | €79,136 | +€32,738 | +70.6% |
| Deferred charges and accrued income | 490/1 | €2,833 | €2,274 | -€559 | -19.7% |
| Total equity and liabilities | 10/49 | €146,003 | €120,376 | -€25,627 | -17.6% |
| Equity | 10/15 | €92,041 | €6,621 | -€85,420 | -92.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,041 | €4,621 | -€85,420 | -94.9% |
| Amounts payable | 17/49 | €53,962 | €113,756 | +€59,794 | +111% |
| Amounts payable within one year | 42/48 | €53,962 | €113,756 | +€59,794 | +111% |
| Trade debts | 44 | €28,192 | €2,495 | -€25,697 | -91.1% |
| Suppliers | 440/4 | €28,192 | €2,495 | -€25,697 | -91.1% |
| Taxes, remuneration and social security | 45 | €12,329 | €10,063 | -€2,266 | -18.4% |
| Taxes | 450/3 | €12,329 | €10,063 | -€2,266 | -18.4% |
| Other amounts payable | 47/48 | €13,441 | €101,197 | +€87,756 | +653% |
| Non-recurring operating income | 76A | - | €3,976 | +€3,976 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,553 | €3,040 | -€513 | -14.4% |
| Other operating charges | 640/8 | €1,039 | €1,255 | +€216 | +20.8% |
| Non-recurring operating charges | 66A | - | €1,842 | +€1,842 | |
| Gross operating margin | 9900 | €42,081 | €22,569 | -€19,512 | -46.4% |
| Operating profit (loss) | 9901 | €37,489 | €16,432 | -€21,057 | -56.2% |
| Financial income | 75/76B | €236 | €252 | +€15 | +6.4% |
| Recurring financial income | 75 | €236 | €252 | +€15 | +6.4% |
| Financial charges | 65/66B | €1,807 | €4,648 | +€2,842 | +157% |
| Recurring financial charges | 65 | €1,807 | €4,648 | +€2,842 | +157% |
| Profit (loss) for the period before taxes | 9903 | €35,919 | €12,036 | -€23,884 | -66.5% |
| Income taxes | 67/77 | €12,435 | €7,415 | -€5,020 | -40.4% |
| Profit (loss) for the period | 9904 | €23,484 | €4,621 | -€18,863 | -80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,484 | €4,621 | -€18,863 | -80.3% |
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 15 October 2026 via checked.be.