MDS-PROCONSULT: 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.
What changed
MDS-PROCONSULT
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€86,853
2024 · €2,183-€89,036
Equity
€80,262
2024 · €107,315-€27,053
Cash
€6,062
2024 · -+€6,062
Balance sheet total
€670,544
2024 · €789,401-€118,857
Largest movements
Assets
- Receivables within one year -€130,015
down €130,015 (-48.3%), from €269,262 to €139,247
of which Trade receivables: -€110,388
- Deferred charges and accrued income +€14,688
up €14,688, from €0 to €14,688
Equity and liabilities
- Profit (loss) carried forward -€86,853
down €86,853 (-86.7%), from €100,185 to €13,332
- Contributions +€59,800
up €59,800 (+964.5%), from €6,200 to €66,000
of which Capital: +€39,800
- Trade debts -€53,222
down €53,222 (-86.6%), from €61,445 to €8,223
- Debts after one year -€38,576
down €38,576 (-10.4%), from €369,180 to €330,604
- Current portion of long-term debt -€21,930
down €21,930 (-45.5%), from €48,193 to €26,263
Income statement
- Gross operating margin -€271,019
down €271,019 (-77.5%), from €349,822 to €78,803
- Staff costs -€174,808
down €174,808 (-63.6%), from €274,770 to €99,962
- Write-downs +€8,870
new in 2025: €8,870
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.
Result 2024
€2,183
Gross operating margin
-€271,019
Staff costs
+€174,808
Depreciation
-€2,444
Write-downs
-€8,870
Other operating charges
+€2,392
Other operating items
+€14,000
Financial income
-€34
Financial charges
+€1,739
Taxes
+€392
Result 2025
-€86,853
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.
From operations
+€23,735
Investment
-€29,731
Financing
+€12,058
Cash 2024
€0
From operations (derived)
+€23,735
Net result for the year
-€86,853
Depreciation
+€36,323
Stocks and contracts
+€3,000
Receivables within one year
+€130,015
Deferred charges and accrued income
-€14,688
Trade debts
-€53,222
Tax, wage and social debts
+€9,160
Investment (derived)
-€29,731
Investment in fixed assets (net)
-€29,731
Financing
+€12,058
Debts after one year
-€38,576
Current portion of long-term debt
-€21,930
Short-term financial debts
+€12,764
Contributions, distributions and other
+€59,800
Cash 2025
€6,062
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €789,401 | €670,544 | -€118,857 | -15.1% |
| Fixed assets | 21/28 | €517,139 | €510,547 | -€6,592 | -1.3% |
| Tangible fixed assets | 22/27 | €513,928 | €509,308 | -€4,620 | -0.9% |
| Land and buildings | 22 | €497,719 | €472,004 | -€25,715 | -5.2% |
| Plant, machinery and equipment | 23 | €548 | €426 | -€122 | -22.3% |
| Furniture and vehicles | 24 | €15,651 | €36,878 | +€21,227 | +135.6% |
| Other tangible fixed assets | 26 | €10 | €0 | -€10 | -100.0% |
| Financial fixed assets | 28 | €3,211 | €1,239 | -€1,972 | -61.4% |
| Current assets | 29/58 | €272,262 | €159,997 | -€112,265 | -41.2% |
| Stocks and contracts in progress | 3 | €3,000 | €0 | -€3,000 | -100.0% |
| Stocks | 30/36 | €3,000 | €0 | -€3,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €269,262 | €139,247 | -€130,015 | -48.3% |
| Trade receivables | 40 | €142,768 | €32,380 | -€110,388 | -77.3% |
| Other amounts receivable | 41 | €126,494 | €106,867 | -€19,627 | -15.5% |
| Cash at bank and in hand | 54/58 | - | €6,062 | +€6,062 | |
| Deferred charges and accrued income | 490/1 | €0 | €14,688 | +€14,688 | |
| Total equity and liabilities | 10/49 | €789,401 | €670,544 | -€118,857 | -15.1% |
| Equity | 10/15 | €107,315 | €80,262 | -€27,053 | -25.2% |
| Contributions | 10/11 | €6,200 | €66,000 | +€59,800 | +964.5% |
| Capital | 10 | €6,200 | €46,000 | +€39,800 | +641.9% |
| Issued capital | 100 | €18,600 | €46,000 | +€27,400 | +147.3% |
| Uncalled capital | 101 | €12,400 | €0 | -€12,400 | -100.0% |
| Outside capital | 11 | - | €20,000 | +€20,000 | |
| Other | 1109/19 | - | €20,000 | +€20,000 | |
| Reserves | 13 | €930 | €930 | = | 0.0% |
| Non-distributable reserves | 130/1 | €930 | €930 | = | 0.0% |
| Legal reserve | 130 | €930 | €930 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,185 | €13,332 | -€86,853 | -86.7% |
| Provisions and deferred taxes | 16 | €14,000 | €14,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €14,000 | €14,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €14,000 | €14,000 | = | 0.0% |
| Amounts payable | 17/49 | €668,086 | €576,282 | -€91,804 | -13.7% |
| Amounts payable after more than one year | 17 | €369,180 | €330,604 | -€38,576 | -10.4% |
| Financial debts | 170/4 | €369,180 | €330,604 | -€38,576 | -10.4% |
| Amounts payable within one year | 42/48 | €298,906 | €245,678 | -€53,228 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €48,193 | €26,263 | -€21,930 | -45.5% |
| Financial debts | 43 | €67,034 | €79,798 | +€12,764 | +19.0% |
| Credit institutions | 430/8 | €23,801 | €13,643 | -€10,158 | -42.7% |
| Other loans | 439 | €43,233 | €66,155 | +€22,922 | +53.0% |
| Trade debts | 44 | €61,445 | €8,223 | -€53,222 | -86.6% |
| Suppliers | 440/4 | €61,445 | €8,223 | -€53,222 | -86.6% |
| Taxes, remuneration and social security | 45 | €122,234 | €131,394 | +€9,160 | +7.5% |
| Taxes | 450/3 | €52,908 | €40,149 | -€12,759 | -24.1% |
| Remuneration and social security | 454/9 | €69,326 | €91,245 | +€21,919 | +31.6% |
| Non-recurring operating income | 76A | €90,936 | €15,791 | -€75,145 | -82.6% |
| Remuneration, social security and pensions | 62 | €274,770 | €99,962 | -€174,808 | -63.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,879 | €36,323 | +€2,444 | +7.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,870 | +€8,870 | |
| Other operating charges | 640/8 | €7,464 | €5,072 | -€2,392 | -32.0% |
| Non-recurring operating charges | 66A | €14,000 | €0 | -€14,000 | -100.0% |
| Gross operating margin | 9900 | €349,822 | €78,803 | -€271,019 | -77.5% |
| Operating profit (loss) | 9901 | €19,709 | -€71,424 | -€91,133 | |
| Financial income | 75/76B | €127 | €93 | -€34 | -26.8% |
| Recurring financial income | 75 | €127 | €93 | -€34 | -26.8% |
| Financial charges | 65/66B | €16,953 | €15,214 | -€1,739 | -10.3% |
| Recurring financial charges | 65 | €16,953 | €15,214 | -€1,739 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €2,883 | -€86,545 | -€89,428 | |
| Income taxes | 67/77 | €700 | €308 | -€392 | -56.0% |
| Profit (loss) for the period | 9904 | €2,183 | -€86,853 | -€89,036 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,183 | -€86,853 | -€89,036 |
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.