MDK 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.
MDK Consulting
Largest movements
- Cash +€31,983
up €31,983 (+162%), from €19,779 to €51,762
mainly Net result for the year (+€35,813) and Tax, wage and social debts (+€5,677)
- Receivables within one year +€7,140
up €7,140 (+88.1%), from €8,105 to €15,245
of which Trade receivables: +€7,286
- Tangible fixed assets -€819
down €819 (-38.9%), from €2,107 to €1,288
- Reserves +€35,000
up €35,000 (+175%), from €20,000 to €55,000
- Tax, wage and social debts +€5,677
up €5,677 (+284%), from €2,000 to €7,677
- Other debts -€2,378
down €2,378 (-96.4%), from €2,467 to €89
- Profit (loss) carried forward +€813
up €813 (+96.4%), from €843 to €1,656
- Gross operating margin +€19,041
up €19,041 (+60.8%), from €31,309 to €50,350
- Taxes +€3,700
up €3,700 (+37.0%), from €10,000 to €13,700
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 | €29,991 | €68,735 | +€38,744 | +129% |
| Fixed assets | 21/28 | €2,107 | €1,288 | -€819 | -38.9% |
| Tangible fixed assets | 22/27 | €2,107 | €1,288 | -€819 | -38.9% |
| Furniture and vehicles | 24 | €2,107 | €1,288 | -€819 | -38.9% |
| Current assets | 29/58 | €27,884 | €67,447 | +€39,563 | +142% |
| Amounts receivable within one year | 40/41 | €8,105 | €15,245 | +€7,140 | +88.1% |
| Trade receivables | 40 | €7,959 | €15,245 | +€7,286 | +91.5% |
| Other amounts receivable | 41 | €146 | - | -€146 | |
| Cash at bank and in hand | 54/58 | €19,779 | €51,762 | +€31,983 | +162% |
| Deferred charges and accrued income | 490/1 | - | €440 | +€440 | |
| Total equity and liabilities | 10/49 | €29,991 | €68,735 | +€38,744 | +129% |
| Equity | 10/15 | €24,843 | €60,656 | +€35,813 | +144% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €55,000 | +€35,000 | +175% |
| Distributable reserves | 133 | €20,000 | €55,000 | +€35,000 | +175% |
| Profit (loss) carried forward | 14 | €843 | €1,656 | +€813 | +96.4% |
| Amounts payable | 17/49 | €5,148 | €8,079 | +€2,931 | +56.9% |
| Amounts payable within one year | 42/48 | €5,148 | €8,079 | +€2,931 | +56.9% |
| Trade debts | 44 | €681 | €313 | -€368 | -54.0% |
| Suppliers | 440/4 | €681 | €313 | -€368 | -54.0% |
| Taxes, remuneration and social security | 45 | €2,000 | €7,677 | +€5,677 | +284% |
| Taxes | 450/3 | €2,000 | €7,677 | +€5,677 | +284% |
| Other amounts payable | 47/48 | €2,467 | €89 | -€2,378 | -96.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €349 | €819 | +€470 | +135% |
| Gross operating margin | 9900 | €31,309 | €50,350 | +€19,041 | +60.8% |
| Operating profit (loss) | 9901 | €30,960 | €49,531 | +€18,571 | +60.0% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €117 | €23 | -€94 | -80.3% |
| Recurring financial charges | 65 | €117 | €23 | -€94 | -80.3% |
| Profit (loss) for the period before taxes | 9903 | €30,843 | €49,513 | +€18,670 | +60.5% |
| Income taxes | 67/77 | €10,000 | €13,700 | +€3,700 | +37.0% |
| Profit (loss) for the period | 9904 | €20,843 | €35,813 | +€14,970 | +71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,843 | €35,813 | +€14,970 | +71.8% |
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.