MFP CONSEILS: 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.
MFP CONSEILS
Largest movements
- Tangible fixed assets +€146,451
up €146,451 (+2,036%), from €7,194 to €153,645
of which Land and buildings: +€153,643
- Cash +€13,067
up €13,067 (+23.4%), from €55,917 to €68,984
mainly Debts after one year (+€150,000) and Depreciation (+€29,977)
- Receivables within one year +€5,579
up €5,579 (+150%), from €3,723 to €9,302
of which Trade receivables: +€5,000
- Debts after one year +€150,000
up €150,000 (+484%), from €31,000 to €181,000
- Reserves +€11,450
up €11,450 (+23.8%), from €48,097 to €59,547
- Other debts +€4,034
up €4,034 (+97.3%), from €4,148 to €8,182
- Trade debts -€3,310
down €3,310 (-99.6%), from €3,323 to €13
- Depreciation +€22,785
up €22,785 (+317%), from €7,192 to €29,977
- Taxes -€9,620
down €9,620 (-62.6%), from €15,373 to €5,753
- Financial charges +€4,711
up €4,711 (+301%), from €1,567 to €6,278
- Gross operating margin +€1,899
up €1,899 (+3.6%), from €52,391 to €54,289
- Other operating charges +€592
up €592 (+140%), from €421 to €1,013
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 | €68,322 | €232,056 | +€163,734 | +240% |
| Fixed assets | 21/28 | €7,319 | €153,770 | +€146,451 | +2,001% |
| Tangible fixed assets | 22/27 | €7,194 | €153,645 | +€146,451 | +2,036% |
| Land and buildings | 22 | - | €153,643 | +€153,643 | |
| Furniture and vehicles | 24 | €7,194 | €2 | -€7,192 | -100.0% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €61,003 | €78,286 | +€17,283 | +28.3% |
| Amounts receivable within one year | 40/41 | €3,723 | €9,302 | +€5,579 | +150% |
| Trade receivables | 40 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 41 | €3,723 | €4,302 | +€579 | +15.6% |
| Cash at bank and in hand | 54/58 | €55,917 | €68,984 | +€13,067 | +23.4% |
| Deferred charges and accrued income | 490/1 | €1,363 | - | -€1,363 | |
| Total equity and liabilities | 10/49 | €68,322 | €232,056 | +€163,734 | +240% |
| Equity | 10/15 | €25,248 | €36,699 | +€11,450 | +45.4% |
| Reserves | 13 | €48,097 | €59,547 | +€11,450 | +23.8% |
| Distributable reserves | 133 | €48,097 | €59,547 | +€11,450 | +23.8% |
| Profit (loss) carried forward | 14 | -€22,849 | -€22,849 | = | 0.0% |
| Amounts payable | 17/49 | €43,074 | €195,358 | +€152,283 | +354% |
| Amounts payable after more than one year | 17 | €31,000 | €181,000 | +€150,000 | +484% |
| Financial debts | 170/4 | €31,000 | €181,000 | +€150,000 | +484% |
| Amounts payable within one year | 42/48 | €12,074 | €14,358 | +€2,283 | +18.9% |
| Trade debts | 44 | €3,323 | €13 | -€3,310 | -99.6% |
| Suppliers | 440/4 | €3,323 | €13 | -€3,310 | -99.6% |
| Taxes, remuneration and social security | 45 | €4,603 | €6,163 | +€1,559 | +33.9% |
| Taxes | 450/3 | €4,603 | €6,163 | +€1,559 | +33.9% |
| Other amounts payable | 47/48 | €4,148 | €8,182 | +€4,034 | +97.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,192 | €29,977 | +€22,785 | +317% |
| Other operating charges | 640/8 | €421 | €1,013 | +€592 | +140% |
| Gross operating margin | 9900 | €52,391 | €54,289 | +€1,899 | +3.6% |
| Operating profit (loss) | 9901 | €44,777 | €23,299 | -€21,478 | -48.0% |
| Financial income | 75/76B | €67 | €182 | +€115 | +172% |
| Recurring financial income | 75 | €67 | €182 | +€115 | +172% |
| Financial charges | 65/66B | €1,567 | €6,278 | +€4,711 | +301% |
| Recurring financial charges | 65 | €1,567 | €6,278 | +€4,711 | +301% |
| Profit (loss) for the period before taxes | 9903 | €43,277 | €17,203 | -€26,074 | -60.2% |
| Income taxes | 67/77 | €15,373 | €5,753 | -€9,620 | -62.6% |
| Profit (loss) for the period | 9904 | €27,904 | €11,450 | -€16,454 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,904 | €11,450 | -€16,454 | -59.0% |
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 14 October 2026 via checked.be.