MIPS CONSULTING: 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.
MIPS CONSULTING
Largest movements
- Receivables within one year -€114,517
down €114,517 (-57.7%), from €198,416 to €83,899
of which Trade receivables: -€105,581
- Tangible fixed assets -€28,446
down €28,446 (-17.3%), from €164,705 to €136,259
of which Furniture and vehicles: -€21,534
- Deferred charges and accrued income +€4,286
up €4,286 (+3573.4%), from €120 to €4,405
- Trade debts -€110,603
down €110,603 (-87.8%), from €125,940 to €15,337
- Tax, wage and social debts -€17,940
down €17,940 (-90.0%), from €19,927 to €1,987
of which Taxes: -€17,090
- Debts after one year -€11,683
down €11,683 (-8.5%), from €137,395 to €125,712
- Profit (loss) carried forward -€4,785
down €4,785 (-6.8%), from €70,382 to €65,597
- Financial charges +€5,720
up €5,720 (+93.7%), from €6,103 to €11,824
- Depreciation +€4,588
up €4,588 (+19.2%), from €23,858 to €28,446
- Taxes -€3,950
down €3,950 (-66.5%), from €5,937 to €1,987
- Gross operating margin -€2,999
down €2,999 (-8.0%), from €37,618 to €34,619
- Other operating charges -€455
down €455 (-36.4%), from €1,249 to €794
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €366,599 | €224,816 | -€141,783 | -38.7% |
| Fixed assets | 21/28 | €164,705 | €136,259 | -€28,446 | -17.3% |
| Tangible fixed assets | 22/27 | €164,705 | €136,259 | -€28,446 | -17.3% |
| Land and buildings | 22 | €117,441 | €112,355 | -€5,086 | -4.3% |
| Plant, machinery and equipment | 23 | €5,466 | €4,906 | -€560 | -10.2% |
| Furniture and vehicles | 24 | €35,631 | €14,098 | -€21,534 | -60.4% |
| Other tangible fixed assets | 26 | €6,167 | €4,901 | -€1,266 | -20.5% |
| Current assets | 29/58 | €201,894 | €88,557 | -€113,337 | -56.1% |
| Amounts receivable within one year | 40/41 | €198,416 | €83,899 | -€114,517 | -57.7% |
| Trade receivables | 40 | €124,301 | €18,720 | -€105,581 | -84.9% |
| Other amounts receivable | 41 | €74,115 | €65,180 | -€8,936 | -12.1% |
| Cash at bank and in hand | 54/58 | €3,358 | €252 | -€3,106 | -92.5% |
| Deferred charges and accrued income | 490/1 | €120 | €4,405 | +€4,286 | +3573.4% |
| Total equity and liabilities | 10/49 | €366,599 | €224,816 | -€141,783 | -38.7% |
| Equity | 10/15 | €72,382 | €67,597 | -€4,785 | -6.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,382 | €65,597 | -€4,785 | -6.8% |
| Amounts payable | 17/49 | €294,217 | €157,219 | -€136,997 | -46.6% |
| Amounts payable after more than one year | 17 | €137,395 | €125,712 | -€11,683 | -8.5% |
| Financial debts | 170/4 | €137,395 | €125,712 | -€11,683 | -8.5% |
| Amounts payable within one year | 42/48 | €156,822 | €31,507 | -€125,314 | -79.9% |
| Current portion of amounts payable after more than one year | 42 | €10,955 | €14,183 | +€3,228 | +29.5% |
| Trade debts | 44 | €125,940 | €15,337 | -€110,603 | -87.8% |
| Suppliers | 440/4 | €125,940 | €15,337 | -€110,603 | -87.8% |
| Taxes, remuneration and social security | 45 | €19,927 | €1,987 | -€17,940 | -90.0% |
| Taxes | 450/3 | €19,077 | €1,987 | -€17,090 | -89.6% |
| Remuneration and social security | 454/9 | €850 | - | -€850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,858 | €28,446 | +€4,588 | +19.2% |
| Other operating charges | 640/8 | €1,249 | €794 | -€455 | -36.4% |
| Gross operating margin | 9900 | €37,618 | €34,619 | -€2,999 | -8.0% |
| Operating profit (loss) | 9901 | €12,510 | €5,379 | -€7,131 | -57.0% |
| Financial income | 75/76B | €3,515 | €3,646 | +€132 | +3.8% |
| Recurring financial income | 75 | €3,515 | €3,646 | +€132 | +3.8% |
| Financial charges | 65/66B | €6,103 | €11,824 | +€5,720 | +93.7% |
| Recurring financial charges | 65 | €6,103 | €11,824 | +€5,720 | +93.7% |
| Profit (loss) for the period before taxes | 9903 | €9,921 | -€2,798 | -€12,719 | |
| Income taxes | 67/77 | €5,937 | €1,987 | -€3,950 | -66.5% |
| Profit (loss) for the period | 9904 | €3,984 | -€4,785 | -€8,770 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,984 | -€4,785 | -€8,770 |
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 8 October 2026 via checked.be.