MK-CONSULT: 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.
MK-CONSULT
Largest movements
- Receivables within one year +€5,592
up €5,592 (+94.9%), from €5,893 to €11,484
of which Other amounts receivable: +€5,163
- Cash +€2,126
up €2,126 (+5.8%), from €36,487 to €38,613
mainly Net result for the year (+€24,416) and Tax, wage and social debts (+€9,751)
- Deferred charges and accrued income -€2,000
down €2,000 (-100.0%), from €2,000 to €0
- Other debts -€27,522
down €27,522 (-100.0%), from €27,522 to €0
- Reserves +€24,416
up €24,416 (+407.4%), from €5,994 to €30,409
- Tax, wage and social debts +€9,751
up €9,751 (+183.3%), from €5,318 to €15,069
- Trade debts -€675
down €675 (-12.3%), from €5,474 to €4,799
- Gross operating margin +€26,113
up €26,113 (+266.0%), from €9,817 to €35,931
- Taxes +€7,144
up €7,144 (+292.1%), from €2,446 to €9,589
- Financial charges +€825
up €825 (+158.5%), from €520 to €1,345
- Other operating charges -€528
down €528 (-88.9%), from €593 to €66
- Depreciation +€394
up €394 (+149.0%), from €264 to €658
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 | €46,308 | €52,278 | +€5,970 | +12.9% |
| Fixed assets | 21/28 | €1,928 | €2,180 | +€252 | +13.1% |
| Tangible fixed assets | 22/27 | €1,928 | €2,180 | +€252 | +13.1% |
| Plant, machinery and equipment | 23 | €945 | €720 | -€225 | -23.8% |
| Furniture and vehicles | 24 | €983 | €1,460 | +€477 | +48.5% |
| Current assets | 29/58 | €44,380 | €50,097 | +€5,718 | +12.9% |
| Amounts receivable within one year | 40/41 | €5,893 | €11,484 | +€5,592 | +94.9% |
| Trade receivables | 40 | €5,893 | €6,321 | +€428 | +7.3% |
| Other amounts receivable | 41 | - | €5,163 | +€5,163 | |
| Cash at bank and in hand | 54/58 | €36,487 | €38,613 | +€2,126 | +5.8% |
| Deferred charges and accrued income | 490/1 | €2,000 | €0 | -€2,000 | -100.0% |
| Total equity and liabilities | 10/49 | €46,308 | €52,278 | +€5,970 | +12.9% |
| Equity | 10/15 | €7,994 | €32,409 | +€24,416 | +305.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €5,994 | €30,409 | +€24,416 | +407.4% |
| Distributable reserves | 133 | €5,994 | €30,409 | +€24,416 | +407.4% |
| Amounts payable | 17/49 | €38,314 | €19,868 | -€18,446 | -48.1% |
| Amounts payable within one year | 42/48 | €38,314 | €19,868 | -€18,446 | -48.1% |
| Trade debts | 44 | €5,474 | €4,799 | -€675 | -12.3% |
| Suppliers | 440/4 | €5,474 | €4,799 | -€675 | -12.3% |
| Taxes, remuneration and social security | 45 | €5,318 | €15,069 | +€9,751 | +183.3% |
| Taxes | 450/3 | €5,318 | €15,069 | +€9,751 | +183.3% |
| Other amounts payable | 47/48 | €27,522 | €0 | -€27,522 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €264 | €658 | +€394 | +149.0% |
| Other operating charges | 640/8 | €593 | €66 | -€528 | -88.9% |
| Gross operating margin | 9900 | €9,817 | €35,931 | +€26,113 | +266.0% |
| Operating profit (loss) | 9901 | €8,960 | €35,207 | +€26,247 | +292.9% |
| Financial income | 75/76B | €0 | €143 | +€143 | +204828.6% |
| Recurring financial income | 75 | €0 | €143 | +€143 | +204828.6% |
| Financial charges | 65/66B | €520 | €1,345 | +€825 | +158.5% |
| Recurring financial charges | 65 | €520 | €1,345 | +€825 | +158.5% |
| Profit (loss) for the period before taxes | 9903 | €8,439 | €34,005 | +€25,566 | +302.9% |
| Income taxes | 67/77 | €2,446 | €9,589 | +€7,144 | +292.1% |
| Profit (loss) for the period | 9904 | €5,994 | €24,416 | +€18,422 | +307.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,994 | €24,416 | +€18,422 | +307.4% |
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 30 September 2026 via checked.be.