MFCL 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.
MFCL Consulting
Largest movements
- Receivables within one year -€179,204
down €179,204 (-52.1%), from €344,262 to €165,058
of which Trade receivables: -€194,077
- Cash +€15,722
up €15,722 (+1,133%), from €1,388 to €17,110
mainly Receivables within one year (+€179,204) and Trade debts (+€6,686)
- Other debts -€163,339
down €163,339 (-80.8%), from €202,200 to €38,861
- Tax, wage and social debts -€9,040
down €9,040 (-96.6%), from €9,362 to €322
- Trade debts +€6,686
up €6,686 (+946%), from €707 to €7,393
- Gross operating margin +€90,669
up €90,669, from -€83,941 to €6,728
- Financial charges +€4,042
up €4,042 (+381%), from €1,062 to €5,104
- Taxes -€2,591
new in 2025: -€2,591
- Other operating charges -€1,054
down €1,054 (-50.9%), from €2,070 to €1,016
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 | €345,821 | €183,338 | -€162,483 | -47.0% |
| Current assets | 29/58 | €345,821 | €183,338 | -€162,483 | -47.0% |
| Amounts receivable within one year | 40/41 | €344,262 | €165,058 | -€179,204 | -52.1% |
| Trade receivables | 40 | €339,426 | €145,349 | -€194,077 | -57.2% |
| Other amounts receivable | 41 | €4,836 | €19,710 | +€14,874 | +308% |
| Cash at bank and in hand | 54/58 | €1,388 | €17,110 | +€15,722 | +1,133% |
| Deferred charges and accrued income | 490/1 | €171 | €1,170 | +€999 | +584% |
| Total equity and liabilities | 10/49 | €345,821 | €183,338 | -€162,483 | -47.0% |
| Equity | 10/15 | €133,552 | €136,763 | +€3,211 | +2.4% |
| Contributions | 10/11 | €18,592 | €18,592 | +€0 | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | +€0 | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €113,101 | €116,311 | +€3,210 | +2.8% |
| Amounts payable | 17/49 | €212,269 | €46,576 | -€165,693 | -78.1% |
| Amounts payable within one year | 42/48 | €212,269 | €46,576 | -€165,693 | -78.1% |
| Trade debts | 44 | €707 | €7,393 | +€6,686 | +946% |
| Suppliers | 440/4 | €707 | €7,393 | +€6,686 | +946% |
| Taxes, remuneration and social security | 45 | €9,362 | €322 | -€9,040 | -96.6% |
| Taxes | 450/3 | €9,362 | €322 | -€9,040 | -96.6% |
| Other amounts payable | 47/48 | €202,200 | €38,861 | -€163,339 | -80.8% |
| Other operating charges | 640/8 | €2,070 | €1,016 | -€1,054 | -50.9% |
| Non-recurring operating charges | 66A | €38,186 | - | -€38,186 | |
| Gross operating margin | 9900 | -€83,941 | €6,728 | +€90,669 | |
| Operating profit (loss) | 9901 | -€124,197 | €5,713 | +€129,910 | |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €1,062 | €5,104 | +€4,042 | +381% |
| Recurring financial charges | 65 | €1,062 | €5,104 | +€4,042 | +381% |
| Profit (loss) for the period before taxes | 9903 | -€125,259 | €620 | +€125,879 | |
| Income taxes | 67/77 | - | -€2,591 | -€2,591 | |
| Profit (loss) for the period | 9904 | -€125,259 | €3,211 | +€128,470 | |
| Profit (loss) for the period to be appropriated | 9905 | -€125,259 | €3,211 | +€128,470 |
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 19 October 2026 via checked.be.