MK CONSULT: what changed
MK CONSULT
Largest movements
- Receivables within one year +€97,497
up €97,497 (+29.2%), from €334,427 to €431,925
of which Trade receivables: +€92,032
- Cash +€24,850
up €24,850 (+353%), from €7,031 to €31,880
mainly Other debts (+€334,480) and Net result for the year (+€68,406)
- Tangible fixed assets -€14,020
down €14,020 (-14.4%), from €97,070 to €83,050
- Other debts +€334,480
up €334,480 (+10,997%), from €3,041 to €337,521
- Reserves -€172,550
no longer reported in 2025 (was €172,550)
- Debts after one year -€57,940
no longer reported in 2025 (was €57,940)
- Tax, wage and social debts +€38,730
up €38,730 (+48.5%), from €79,782 to €118,512
of which Remuneration and social security: +€25,900
- Accrued charges and deferred income -€22,813
down €22,813 (-27.9%), from €81,750 to €58,937
- Gross operating margin +€139,884
up €139,884 (+110%), from €127,420 to €267,304
- Staff costs +€56,804
up €56,804 (+65.6%), from €86,578 to €143,382
- Taxes +€15,581
up €15,581 (+256%), from €6,077 to €21,657
- Depreciation +€6,658
up €6,658 (+35.5%), from €18,774 to €25,432
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €445,528 | €546,855 | +€101,327 | +22.7% |
| Fixed assets | 21/28 | €97,070 | €83,050 | -€14,020 | -14.4% |
| Tangible fixed assets | 22/27 | €97,070 | €83,050 | -€14,020 | -14.4% |
| Furniture and vehicles | 24 | €97,070 | €83,050 | -€14,020 | -14.4% |
| Current assets | 29/58 | €348,458 | €463,805 | +€115,347 | +33.1% |
| Amounts receivable after more than one year | 29 | €5,000 | - | -€5,000 | |
| Other amounts receivable | 291 | €5,000 | - | -€5,000 | |
| Amounts receivable within one year | 40/41 | €334,427 | €431,925 | +€97,497 | +29.2% |
| Trade receivables | 40 | €319,386 | €411,418 | +€92,032 | +28.8% |
| Other amounts receivable | 41 | €15,041 | €20,506 | +€5,466 | +36.3% |
| Cash at bank and in hand | 54/58 | €7,031 | €31,880 | +€24,850 | +353% |
| Deferred charges and accrued income | 490/1 | €2,000 | - | -€2,000 | |
| Total equity and liabilities | 10/49 | €445,528 | €546,855 | +€101,327 | +22.7% |
| Equity | 10/15 | €182,550 | €10,000 | -€172,550 | -94.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €172,550 | - | -€172,550 | |
| Distributable reserves | 133 | €172,550 | - | -€172,550 | |
| Amounts payable | 17/49 | €262,977 | €536,855 | +€273,878 | +104% |
| Amounts payable after more than one year | 17 | €57,940 | - | -€57,940 | |
| Financial debts | 170/4 | €57,940 | - | -€57,940 | |
| Amounts payable within one year | 42/48 | €123,287 | €477,918 | +€354,631 | +288% |
| Current portion of amounts payable after more than one year | 42 | €15,688 | - | -€15,688 | |
| Trade debts | 44 | €24,776 | €21,885 | -€2,890 | -11.7% |
| Suppliers | 440/4 | €24,776 | €21,885 | -€2,890 | -11.7% |
| Taxes, remuneration and social security | 45 | €79,782 | €118,512 | +€38,730 | +48.5% |
| Taxes | 450/3 | €58,391 | €71,222 | +€12,830 | +22.0% |
| Remuneration and social security | 454/9 | €21,391 | €47,290 | +€25,900 | +121% |
| Other amounts payable | 47/48 | €3,041 | €337,521 | +€334,480 | +10,997% |
| Accrued charges and deferred income | 492/3 | €81,750 | €58,937 | -€22,813 | -27.9% |
| Non-recurring operating income | 76A | €3,539 | - | -€3,539 | |
| Remuneration, social security and pensions | 62 | €86,578 | €143,382 | +€56,804 | +65.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,774 | €25,432 | +€6,658 | +35.5% |
| Other operating charges | 640/8 | €2,445 | €1,403 | -€1,042 | -42.6% |
| Non-recurring operating charges | 66A | - | €4,735 | +€4,735 | |
| Gross operating margin | 9900 | €127,420 | €267,304 | +€139,884 | +110% |
| Operating profit (loss) | 9901 | €19,623 | €92,352 | +€72,729 | +371% |
| Financial income | 75/76B | €2 | €39 | +€37 | +2,175% |
| Recurring financial income | 75 | €2 | €39 | +€37 | +2,175% |
| Financial charges | 65/66B | €4,467 | €2,327 | -€2,140 | -47.9% |
| Recurring financial charges | 65 | €4,467 | €2,327 | -€2,140 | -47.9% |
| Profit (loss) for the period before taxes | 9903 | €15,157 | €90,064 | +€74,906 | +494% |
| Income taxes | 67/77 | €6,077 | €21,657 | +€15,581 | +256% |
| Profit (loss) for the period | 9904 | €9,081 | €68,406 | +€59,325 | +653% |
| Profit (loss) for the period to be appropriated | 9905 | €9,081 | €68,406 | +€59,325 | +653% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.