Mgr 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.
Mgr CONSULTING
Largest movements
- Receivables within one year -€41,721
down €41,721 (-14.2%), from €293,279 to €251,558
of which Trade receivables: -€43,376
- Tangible fixed assets -€23,388
down €23,388 (-53.8%), from €43,474 to €20,086
- Financial fixed assets -€15,030
down €15,030 (-100%), from €15,030 to €0
- Profit (loss) carried forward -€53,256
down €53,256 (-100.0%), from €53,256 to €1
- Other debts -€21,847
down €21,847 (-8.6%), from €253,622 to €231,775
- Current portion of long-term debt -€13,827
down €13,827 (-100%), from €13,827 to €0
- Tax, wage and social debts +€11,879
up €11,879 (+27.9%), from €42,559 to €54,438
- Gross operating margin +€31,645
up €31,645 (+13.5%), from €233,768 to €265,413
- Taxes +€7,805
up €7,805 (+15.5%), from €50,336 to €58,140
- Financial charges +€7,393
up €7,393 (+688%), from €1,074 to €8,468
of which Non-recurring financial charges: +€7,926
- Depreciation -€3,066
down €3,066 (-10.9%), from €28,003 to €24,937
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 | €613,065 | €536,598 | -€76,467 | -12.5% |
| Fixed assets | 21/28 | €58,504 | €20,086 | -€38,418 | -65.7% |
| Tangible fixed assets | 22/27 | €43,474 | €20,086 | -€23,388 | -53.8% |
| Furniture and vehicles | 24 | €43,474 | €20,086 | -€23,388 | -53.8% |
| Financial fixed assets | 28 | €15,030 | €0 | -€15,030 | -100% |
| Current assets | 29/58 | €554,561 | €516,512 | -€38,049 | -6.9% |
| Amounts receivable after more than one year | 29 | €243,325 | €243,325 | = | 0.0% |
| Other amounts receivable | 291 | €243,325 | €243,325 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €293,279 | €251,558 | -€41,721 | -14.2% |
| Trade receivables | 40 | €137,803 | €94,427 | -€43,376 | -31.5% |
| Other amounts receivable | 41 | €155,477 | €157,132 | +€1,655 | +1.1% |
| Cash at bank and in hand | 54/58 | €16,236 | €17,409 | +€1,173 | +7.2% |
| Deferred charges and accrued income | 490/1 | €1,721 | €4,219 | +€2,498 | +145% |
| Total equity and liabilities | 10/49 | €613,065 | €536,598 | -€76,467 | -12.5% |
| Equity | 10/15 | €58,256 | €5,001 | -€53,256 | -91.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,256 | €1 | -€53,256 | -100.0% |
| Amounts payable | 17/49 | €554,809 | €531,597 | -€23,212 | -4.2% |
| Amounts payable after more than one year | 17 | €243,772 | €243,772 | = | 0.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €243,772 | €243,772 | = | 0.0% |
| Amounts payable within one year | 42/48 | €310,537 | €287,825 | -€22,712 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €13,827 | €0 | -€13,827 | -100% |
| Trade debts | 44 | €528 | €1,612 | +€1,084 | +205% |
| Suppliers | 440/4 | €528 | €1,612 | +€1,084 | +205% |
| Taxes, remuneration and social security | 45 | €42,559 | €54,438 | +€11,879 | +27.9% |
| Taxes | 450/3 | €42,559 | €54,438 | +€11,879 | +27.9% |
| Other amounts payable | 47/48 | €253,622 | €231,775 | -€21,847 | -8.6% |
| Accrued charges and deferred income | 492/3 | €500 | €0 | -€500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,003 | €24,937 | -€3,066 | -10.9% |
| Other operating charges | 640/8 | €1,032 | €965 | -€67 | -6.4% |
| Gross operating margin | 9900 | €233,768 | €265,413 | +€31,645 | +13.5% |
| Operating profit (loss) | 9901 | €204,734 | €239,511 | +€34,777 | +17.0% |
| Financial income | 75/76B | €6,875 | €5,616 | -€1,259 | -18.3% |
| Recurring financial income | 75 | €6,875 | €5,616 | -€1,259 | -18.3% |
| Financial charges | 65/66B | €1,074 | €8,468 | +€7,393 | +688% |
| Recurring financial charges | 65 | €1,074 | €541 | -€533 | -49.6% |
| Non-recurring financial charges | 66B | - | €7,926 | +€7,926 | |
| Profit (loss) for the period before taxes | 9903 | €210,534 | €236,660 | +€26,125 | +12.4% |
| Income taxes | 67/77 | €50,336 | €58,140 | +€7,805 | +15.5% |
| Profit (loss) for the period | 9904 | €160,199 | €178,519 | +€18,320 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €160,199 | €178,519 | +€18,320 | +11.4% |
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 13 October 2026 via checked.be.